Dr. Scott Janney, CFRE, RFC

Executive Director of Planned GivingVillanova University

The St. Louis Planned Giving Council

Planned Giving in a Campaign,

Preparation, Execution and Follow-Up

Planned Giving in a Campaign

Preparation

CampaignFollow-Up

Three Stages of a Capital Campaign

Rotating

Planned Giving in a Campaign

Learning Objectives

By the end of this session, participants will:

1. become familiar with accepted methods of recognizing, reporting, counting and accounting planned gifts,

2. understand a number of the opportunities and obstacles presented for gift planning by capital campaigns,

3. learn how to have a positive impact on any phase of a capital campaign.

“Capital Campaign” or “Comprehensive Campaign”

Planned Giving in a Campaign

NCPG Guidelines for Reporting and Counting Charitable Gifts Suggest Three (3) Goals:1. An outright goal for gifts that are usable or

will become usable for institutional purposes during the “campaign” period (whether one or more years).

2. Irrevocable deferred gift goals, for gifts committed during the “campaign” period but usable by the organization at some point after the end of the campaign period.

3. Revocable gift goals for gifts solicited and committed or pledged during the “campaign” period but in which the donor retains the right to change the commitment and/or beneficiary.

The views expressed in this

presentation are those of the

speaker. They do not represent

the official position of the

management.

Campaign Thermometers:

Planned Giving in a Campaign

Campaign Thermometers:

Planned Giving in a Campaign

Type of Gift NCPG (aka PPP) CASE

Irrevocable Count at face value if made during campaign.

Report separately from outright gifts and revocable gifts.

Same with requirement that both face value and discounted value must be reported to CASE.

Lead trusts: report total value of payment stream as a pledge with annual distributions recorded as pledge payments as received, regardless of term of the trust.

Same.

Revocable Count at face value if pledgedduring campaign and documented.

Report separately from outrightgifts and irrevocable gifts.

Same with comment that institutions “may” want to consider age requirements with examples:Less than 50, not counted;50 to 69 ; count at discounted value70 and older; count at face value.

Same.

* 2008 NCPP Paper by Laura Hansen Dean and Phil Oswald

Planned Giving in a Campaign

1. Clear, transparent and easily understandable.

2. Comparison among organizations across the broad charitable community.

3. The donor’s perspective.4. “Focus on counting and reporting, not

accounting, valuation or crediting.”5. The IRS charitable deduction

calculations were not created for the purpose of counting planned gifts.

6. Campaigns are finite, with a specific timeframe.

NCPG Guideline’s Key Principles:

(Page 12)

Planned Giving in a Campaign

Two stories from Scott, then “Your Turn.”Your opportunity to share your

experiences,successes,war stories, andwhat you would have done differently,

in no more than two (2) minutes.

1. Opportunities and Obstacles:

Planned Giving in a Campaign

Opportunities & Obstacles

Half Full

Main Line HealthSt. Mary Medical Center

Planned Giving in a Campaign

experiences,successes,war stories,what you would have done differently,

in no more than two (2) minutes.

Your opportunity to share your

“Your Turn”

Planned Giving in a Campaign

Opportunities & ObstaclesBefore:• New Staff• More Major Gift Activity• Board/Development Committee Focus

During:• Goals in the Billions (or Millions)• Greater Focus on Dollars Raised & More

AsksAfter:• “After Campaign Lull”• What have you done for me lately?• The Best/Biggest Game in Town

Planned Giving in a Campaign

Positive Impact of Planned GivingTraining

StaffCommittees/Boards

Before & During the Campaign

Presentations:• “What Counts?” for MGOs• DIY, Consult, Don’t Do This at Home• Campaign Counting Policies• Presentations to Donor Groups• Make a Campaign Gift That Costs You

Nothing • Make a Campaign Gift That Pays YOU

Income

Planned Giving in a Campaign

TrainingStaffCommittees/Boards

Campaign Materials & Publications “$63,250”

Positive Impact of Planned GivingBefore & During the Campaign

Publicity

Planned Giving in a Campaign

Build Relationships (Staff/Committee/Board)

TrainingStaffCommittees/Boards

PublicityCampaign Materials & Publications

Positive Impact of Planned GivingBefore & During the Campaign

Make Asks

Planned Giving in a Campaign

“Family”“Between 200 and 300 to one”A “New” Reason for MGO to VisitEvaluation• Successes• War Stories• Next time . . .

Positive Impact of Planned GivingAfter the Campaign (aka Between Campaigns)

Dr. Scott Janney, CFRE, RFCVillanova University

Scott.Janney@Villanova.edu

Thank You!Questions & Discussion

Planned Giving in a Campaign