Endowment Gifts Research Articles

Look for New Ways to Promote Endowment Gifts

The Major Gifts ReportVolume 25, Issue 4 p. 4-4 Marketing Endowment Opportunities Look for New Ways to Promote Endowment Gifts First published: 06 March 2023 https://doi.org/10.1002/mgr.32112Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinkedInRedditWechat No abstract is available for this article. Volume25, Issue4April 2023Pages 4-4 RelatedInformation

The Pros and Cons of Seeking Endowment Gifts

The Major Gifts ReportVolume 24, Issue 7 p. 2-2 Food for Thought The Pros and Cons of Seeking Endowment Gifts Kim Pawlak, Kim PawlakSearch for more papers by this author Kim Pawlak, Kim PawlakSearch for more papers by this author First published: 30 May 2022 https://doi.org/10.1002/mgr.31940Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinked InRedditWechat No abstract is available for this article. Volume24, Issue7July 2022Pages 2-2 RelatedInformation

Identify All Endowment Gift Opportunities

The Major Gifts ReportVolume 24, Issue 6 p. 4-4 Marketing Endowment Gifts Identify All Endowment Gift Opportunities First published: 04 May 2022 https://doi.org/10.1002/mgr.31928Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinked InRedditWechat No abstract is available for this article. Volume24, Issue6June 2022Pages 4-4 RelatedInformation

Four Ways to Draw More Attention to Endowment Gifts

Four Ways to Draw More Attention to Endowment Gifts

Acknowledge Endowment Gifts With Thoroughness

Acknowledge Endowment Gifts With Thoroughness

Investment Committee's Role In Promoting Endowment Gifts

Investment Committee's Role In Promoting Endowment Gifts

Endowment Gifts Are Only Limited by Imagination

The Major Gifts ReportVolume 22, Issue 6 p. 7-7 Raising Endowment Funds Endowment Gifts Are Only Limited by Imagination Thomas Schroeder, Thomas SchroederSearch for more papers by this author Thomas Schroeder, Thomas SchroederSearch for more papers by this author First published: 05 May 2020 https://doi.org/10.1002/mgr.31494Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinkedInRedditWechat No abstract is available for this article. Volume22, Issue6June 2020Pages 7-7 RelatedInformation

Annual Budget Needs Being Met? Push Restricted Giving

The Major Gifts ReportVolume 22, Issue 4 p. 8-8 Endowment Gifts Annual Budget Needs Being Met? Push Restricted Giving First published: 28 February 2020 https://doi.org/10.1002/mgr.31458Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinked InRedditWechat No abstract is available for this article. Volume22, Issue4April 2020Pages 8-8 RelatedInformation

Share Opportunities to Endow Outdoor Projects

The Major Gifts ReportVolume 21, Issue 8 p. 3-3 Securing Endowment Gifts Share Opportunities to Endow Outdoor Projects First published: 09 July 2019 https://doi.org/10.1002/mgr.31270Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinkedInRedditWechat No abstract is available for this article. Volume21, Issue8August 2019Pages 3-3 RelatedInformation

Subsidies and Nonprofit Governance: Comparing the Charitable Deduction with the Exemption for Endowment Income

Charitable subsidies are supposed to encourage positive externalities from charity. In principle, the government can pursue this goal by evaluating specific charitable initiatives and deciding how much each should receive. But this Article focuses on two income tax rules that leave the government very little discretion about which charities to fund: the deduction for donations to charity (“the deduction”) and the exemption of a charity’s investment income (“the exemption”). Under each rule, as long as charities satisfy very general criteria, federal dollars flow automatically. While both of these sibling subsidies delegate key decisions to private individuals, they create very different incentives and effects. This Article breaks new ground by showing their different effects on the governance of nonprofits. Specifically, the deduction has three advantages over the exemption. First, the deduction uses a more reliable test for determining whether a charity should receive government funding: a charity has to attract donations, which means donors believe in the charity. For the exemption, by contrast, the charity has to run a surplus, which is less dependable evidence of social value. Second, the deduction empowers donors to monitor nonprofit managers, while the exemption sometimes undercuts this monitoring. Since the exemption offers tax-free returns only to charities, and not to donors, it encourages donors to turn over assets to charities (“endowment gifts”), instead of keeping these assets and making annual gifts of the investment return (“spendable gifts”). If a donor gives an endowment to an operating charity, such as a university or a museum, she cannot redirect this money to another charity, even if she later develops doubts about the charity’s mission or management. Alternatively, if a donor gives the endowment to a grant-making charity that she can influence, such as a private foundation or a donor advised fund, she avoids committing to a particular operating charity, but she is likely to incur other costs, such as taxes, managerial fees, and agency costs (e.g., when managers disregard donor preferences in making grants). Third, in favoring endowments, the exemption exacerbates another familiar governance problem: cumbersome or stale limits on endowments. These governance issues are an important, but largely overlooked, reason to favor the deduction over the exemption. Yet although scaling back the exemption solves one set of problems, it creates another: charities would begin making tax-motivated saving and investment decisions. In deciding how much of the subsidy for charities should be delivered through the exemption, as opposed to the deduction, Congress needs to manage this tradeoff. This Article explores various ways to do so.

Grateful Client Philanthropy and Veterinary Medicine: Experiences at North Carolina State University.

The historical reliance of state and federal funds as a sole source of veterinary educational activities has created a funding gap at many academic institutions. Due to declining resources, philanthropy has become an important source of financial support for veterinary colleges in the United States. In particular, for academic institutions with veterinary hospitals, grateful client philanthropy has been an increasingly important area of resource growth. Philanthropic gifts support innovative research, scholarship and capital, and programmatic initiatives. Areas of giving are often geared towards major infrastructure gifts and naming opportunities, faculty endowment, student scholarships, and other gift opportunities. This review provides an overview of grateful client philanthropy at North Carolina State University College of Veterinary Medicine and explores the various giving opportunities and challenges of donor giving in veterinary medicine. (129/200)

Look for Joint Naming Gift Donors

The Major Gifts ReportVolume 21, Issue 3 p. 3-3 Marketing Endowment Gifts Look for Joint Naming Gift Donors First published: 08 February 2019 https://doi.org/10.1002/mgr.31155Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinkedInRedditWechat No abstract is available for this article. Volume21, Issue3March 2019Pages 3-3 RelatedInformation

Don't Overlook Longer‐Term Pledges From Younger Donors

The Major Gifts ReportVolume 21, Issue 2 p. 3-3 Marketing Endowment Gifts Don't Overlook Longer-Term Pledges From Younger Donors First published: 09 January 2019 https://doi.org/10.1002/mgr.31135Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinkedInRedditWechat No abstract is available for this article. Volume21, Issue2February 2019Pages 3-3 RelatedInformation

What Constitutes Prudent Spending from Private College Endowments? Evidence from Underwater Funds

This study examines how private colleges and universities choose to spend versus reinvest resources in endowment funds that have suffered investment losses. The analysis takes advantage of a market downturn and public policy shift, which together revealed how colleges define prudent spending. Investment losses during the financial crisis of 2008 left many endowment gift funds below their original donated values, or “underwater.” Colleges in some states were legally required to cut spending from underwater funds. Other states had recently enacted the Uniform Prudent Management of Institutional Funds Act, which allows prudent spending from underwater funds. The act loosened financial constraints, and affected colleges responded by spending 22 percent more from their endowments in the fiscal year after the financial crisis. Constrained colleges did not increase spending from unrestricted parts of their endowments to offset reduced spending from underwater funds.

Inspire Endowment Gifts

The Major Gifts ReportVolume 20, Issue 10 p. 6-6 Articles Inspire Endowment Gifts First published: 11 September 2018 https://doi.org/10.1002/mgr.31060Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinkedInRedditWechat No abstract is available for this article. Volume20, Issue10October 2018Pages 6-6 RelatedInformation

Look for New Ways to Promote Endowment Gifts

Look for New Ways to Promote Endowment Gifts

Four Ways to Draw More Attention to Endowment Gifts

The Major Gifts ReportVolume 18, Issue 4 p. 1-1 Marketing Endowed Gifts Four Ways to Draw More Attention to Endowment Gifts First published: 11 March 2016 https://doi.org/10.1002/mgr.30367Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinked InRedditWechat No abstract is available for this article. Volume18, Issue4April 2016Pages 1-1 RelatedInformation

Get Your Board Enthused About Endowment Gifts

The Major Gifts ReportVolume 17, Issue 12 p. 4-4 Professional Opinion Get Your Board Enthused About Endowment Gifts First published: 12 November 2015 https://doi.org/10.1002/mgr.30282Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinked InRedditWechat No abstract is available for this article. Volume17, Issue12December 2015Pages 4-4 RelatedInformation

Establish a Volunteer Recognition Endowment

The Major Gifts ReportVolume 17, Issue 12 p. 8-8 Endowment Gift Ideas Establish a Volunteer Recognition Endowment First published: 12 November 2015 https://doi.org/10.1002/mgr.30296Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinked InRedditWechat No abstract is available for this article. Volume17, Issue12December 2015Pages 8-8 RelatedInformation

Any Paid Position Is ‘Endowable’

The Major Gifts ReportVolume 17, Issue 11 p. 8-8 Endowment Gifts Any Paid Position Is ‘Endowable’ First published: 12 October 2015 https://doi.org/10.1002/mgr.30271Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinkedInRedditWechat No abstract is available for this article. Volume17, Issue11November 2015Pages 8-8 RelatedInformation