Charitable Gift Law
Good Question Q: We are starting an international fundraising program and will be asking foreign alumni for gifts. Can donors in other countries receive tax benefits or deductions for gifts to our institution?

Fiscal Cliff Deal Preserves Charitable Deduction
Article On Jan. 2, U.S. President Barack Obama signed the American Taxpayer Relief Act of 2012 (H.R. 8), legislation that preserves the charitable deduction and extends the estate tax and IRA charitable rollover.

IRS Announces 2013 Inflation Adjustments for Insubstantial Benefit Limitations
Article The Internal Revenue Service has issued guidance on inflation adjustments for 2013.

Annual Review of IRS Rules & Regulations_with AASP
Product This annual review of changes in IRS rules and regulations looks at IRA rollover provisions; 2012 benefit limits; donor-advised fund and family (private) foundation issues; quid pro quo considerations; what is a gift and what is not; charity auctions; sponsorships; and special events. This multimedia file is a recording of a webinar presented Jan. 24, 2013.

HMRC "Clarifies" Gift Aid Guidelines for UK Charities
Article HM Revenue & Customs has updated its recently revised gift aid guidelines following numerous queries for further information about the changes.

Major Gifts in 2011 and Beyond
Product This webinar discusses the new tax environment, which has created immense opportunities for major gifts for capital campaigns, major gifts programs and endowment campaigns. The speaker discusses how organizations can benefit from this situation and help donors increase their giving. This multimedia file is a recording of a webinar originally presented Feb. 17, 2011.

Gift Planning in 2011 and Beyond
Product This webinar presents storytelling is the single most powerful communication tool that any advancement professional possesses. Participants learn specific ways to use stories to effectively engage an audience, inspire action and advance an organization's mission. This multimedia file is a recording of a webinar originally presented Feb. 10, 2011.

IRS Rules and Regulations: What You Need to Know to Stay Out of Trouble
Alison L. Paul
Excerpt This chapter from John Taylor's Advancement Services: A Foundation for Fund Raising, 2nd ed. (CASE, 2007), discusses IRS rules and regulations for a variety of gift types, as well as filing and recordkeeping requirements for advancement services operations.

AdvanceWork: Return to Donor?
CURRENTS Article Legal rights of unhappy contributors

Your Noncash Gift Questions Answered
CURRENTS Article Duke University director of alumni and development records Taylor creates and answers some sample questions that address some common concerns about noncash gifts. He tackles questions such as on what date do gifts of stock become the property of the institution; how to value gifts of art; whether gifts should be valued at the retail or wholesale price; how to value gifts of advertising; and how to value gifts that have no history of valuation. A list of guides on noncash gifts is included.