Planned Giving Tips During Turbulent Financial Times
Marc Carmichael, R&R Newkirk Company

Why don't you get back to me about this (gift proposal) later in the year, after we see where the economy's going?" That's a common refrain among donors and prospects these days, but gift planning can't be put on hold. What types of planned gifts are donors still willing to consider, even with the downturn in the real estate and stock markets and the uncertainties buffeting our financial institutions? What are the alternatives to giving appreciated assets? Do IRA "rollover" gifts make sense in 2009 for eligible donors? Can planned gifts help rebuild the retirement nest eggs of baby boomers? What do you say when the boss wants to cut the marketing budget for planned giving? All these questions and more will be considered in this glass-is-half-full session.

Marc Carmichael is president of the R&R Newkirk Company and has worked in the field of charitable gift planning since 1976. Marc was the 1998 president of the National Committee on Planned Giving and has served on the board of directors of the Chicago Planned Giving Council. He has spoken frequently at the National Conference on Planned Giving, the Conference on Gift Annuities, the AFP International Conference, AHP National Conference, ALDE National Conference, the 1998 Ohio CLE institute and the National Conference on Financial Planning. He was chair of the 1996 National Conference on Planned Giving in Chicago and served as chair of the NCPG Editorial Advisory Committee, which oversees publication of The Journal of Gift Planning, from 1998-2002 Marc is a graduate of the Indiana University School of Law and is a member of the Indiana State Bar Association. R&R Newkirk has provided planned gift training and promotional literature for hundreds of organizations since 1965. R&R Newkirk also publishes the Charitable Giving Tax Service, a four-volume reference library on planned giving and charitable estate planning. Marc serves as director of training seminars for R&R Newkirk, which stages two-day and five-day planned gift development seminars annually.

Cost-Benefit Choices for the Philanthropist: Private Foundation, Donor Advised Fund or Supporting Organization?
Chris Hoyt, JD, University of Missouri - Kansas City School of Law

The Pension Protection Act of 2006 imposed new sanctions on donor advised funds and also made Type III supporting organizations much less attractive than they used to be. With pending new tax regulations for donor advised funds and supporting organizations, what are the controversial legal issues and what are the factors that lead a donor to prefer one charitable giving vehicle over another? This session will explain the new rules and suggest courses of action for donors who are planning to establish, or have already established, one of these charitable giving vehicles.

Christopher Hoyt is a Professor of Law at the University of Missouri Kansas City School of Law where he teaches courses in the area of federal income taxation and business organizations. He also serves as legal counsel to The Greater Kansas City Community Foundation. Previously, he was with the law firm of Spencer, Fane, Britt & Browne in Kansas City, Missouri. He received an undergraduate degree in economics from Northwestern University and he received dual law and accounting degrees from the University of Wisconsin.
 
Professor Hoyt is currently the Co-Chair of the ABA RPTE Committee on Charitable Organizations. He is an ACTEC fellow and he serves on the editorial boards of Trusts and Estate magazine and the Planned Giving Design Center. He is a frequent speaker at legal and educational programs and has been quoted in numerous publications, including The Wall Street Journal, Forbes, MONEY Magazine, The New York Times and The Washington Post.

Lunch/Keynote: Is There Hope for Planned Giving?
Tanya Howe Johnson, President, Partnership for Philanthropic Planning

The planned giving world, as both nonprofits and financial advisors have known it, has changed dramatically in the past 20 years. It often seems that these changes forecast doom and gloom. What are these changes? How are they affecting charities, advisors, and your clients? What can you expect in the future? And, how can you not only survive these challenges, but help turn the tide?

Gifts of Retirement Assets: New Opportunities & Challenges
Chris Hoyt, JD, University of Missouri - Kansas City School of Law

The session will examine the status and future of lifetime gifts from IRAs under "charitable IRA rollover" and new tax rules for making charitable bequests from any type of retirement plan. Learn strategies for coping in 2009 with the one year exemption from mandatory IRA distributions, plus new opportunities for 2010 – especially integrating major charitable gifts into the wave of Roth IRA conversions that will likely take place in 2010. Finally, there have been recent IRS rulings that prevented estates and trusts from claiming charitable income tax deductions for charitable bequests of retirement assets. Learn simple solutions to solve the problem.

Christopher Hoyt is a Professor of Law at the University of Missouri Kansas City School of Law where he teaches courses in the area of federal income taxation and business organizations. He also serves as legal counsel to The Greater Kansas City Community Foundation. Previously, he was with the law firm of Spencer, Fane, Britt & Browne in Kansas City, Missouri. He received an undergraduate degree in economics from Northwestern University and he received dual law and accounting degrees from the University of Wisconsin.
 
Professor Hoyt is currently the Co-Chair of the ABA RPTE Committee on Charitable Organizations. He is an ACTEC fellow and he serves on the editorial boards of Trusts and Estate magazine and the Planned Giving Design Center. He is a frequent speaker at legal and educational programs and has been quoted in numerous publications, including The Wall Street Journal, Forbes, MONEY Magazine, The New York Times and The Washington Post.

Planned Giving in Capital Campaigns
James Radford, Holmes, Radford & Avalon, Inc.

In today’s turbulent economic times there are many organizations planning capital campaigns or capacity building campaigns. What are the components of a capital campaign? Why are organizations doing capacity building campaigns? What role do “planned gifts” have in these major fundraising efforts? How do you position, and ask for, a planned gift vs. an outright gift? Jim Radford, President of Holmes Radford & Avalon, has personally worked on more than 100 campaigns in his thirty-year fundraising career. You’ll be surprised what you’ll learn from his years of experience.

Founder and President of Holmes, Radford & Avalon, Jim has steadily honed his fund raising and management skills for nonprofit organizations in a career that began in the early 1970.

Following an extended tour of combat duty in Vietnam as a member of the 5th Special Forces Group (Airborne), Jim, at that time, created an Outward Bound-style program with returning Vietnam veterans and juvenile delinquents. From that project he later successfully led the Providence Program for juvenile delinquents, which ultimately became a National Exemplary Program. While teaching anthropology and sociology on the university level, Jim consulted frequently on issues regarding fund raising organizational development and strategic planning. Working as Executive Vice President for a national firm in New Jersey, Jim provided counsel for a number of Catholic organizations on various fund raising initiatives.

Jim formerly served as Executive Director of the Juvenile Diabetes Research Foundation International as well as the Southern Illinois University School of Medicine Foundation. For more than 25 years he has provided fund raising direction for educational institutions, religious organizations, theaters, hospitals, social service organizations and many other nonprofit groups. In addition to fund raising, he consults frequently on issues regarding organizational development and strategic planning.

Jim earned his bachelor’s and master’s degrees in anthropology and sociology from Southern Illinois University at Edwardsville. He and his wife Sharon have five children and seven grandchildren. In his free time Jim coached youth soccer for many years, and, in addition, is an ardent sailing enthusiast.