A surge in bequests and individual and corporate giving have created a 17.8% increase in private support for 71 institutions in spite of tax law changes. The trend is seen as a result of a decade of serious efforts to increase planned giving. California institutions fared best. (MSE)

Reports on a survey of 120 public two-year colleges conducted to determine sources of revenue from 1976-77 through 1982-83. Reveals increases in dollar amounts but decreases in percentage of state appropriations and increases in percentages and amounts contributed by local governments and tuition/fees. (AYC)

A booklet about gifts of real property used in capital campaign literature describes six ways of giving: (l) outright gift, (2) life income trust, (3) place of residence, with right to use property, (4) "bargain sale" (5) outright gift by will, and (6) gift by will, establishing a life income trust for a beneficiary. (MLW)

The Tax Reform Acts of 1976 and 1978 and their impact on charitable giving are described. Tax policy is seen to be in a state of flux with charities now no longer enjoying a favored status. The educational community needs to be alert to Congressional attitudes toward tax incentives. (MLW)

Despite 1992 federal law, most American colleges receiving gifts from foreign corporations, foundations, and nations have not reported them. Institutions cite ignorance of the law. Some gifts apparently were reported but not cited in the Education Department's registry of foreign gifts. Twenty-eight large foreign gifts, grants, and pledges to…

In 1997, the American Association of Community Colleges conducted a survey was conducted to determine the extent to which community colleges have established foundations and to identify factors that lead to foundation success. For this survey, a foundation was defined as a financial vehicle comprising multiple sources of income, such as…

Financial data reflecting institutional education and general revenue items/education and general expenditure items for Nebraska colleges and universities (years ending 1975-78) are presented. Education and general revenue include current fund revenue from: tuition and fees; state appropriations; local appropriations, federal appropriations,…

A discussion among school and business leaders in Seattle (Washington) revealed that no one had a clear picture of the total community effort in support of schools or the external resources schools actually needed. The Program on Reinventing Public Education of the University of Washington conducted a study to determine how external resources were…

National trends in private support of colleges and universities indicate increased giving, but at rates barely above inflation. Data are presented on trustee gifts, dollar totals and averages by institution type in 1991-92 and 1992-93, and top 20 institutions in total giving, alumni donations, total giving per student, and alumni giving per…

A 4-year study produced workable standards for capturing comparative costs useful to college administrators in fund raising, alumni administration, and public relations. The 51 institutions of higher education that completed the study reported their expenditures and gift income for the years 1985-86, 1986-87, and 1987-88. (MLW)

The types of written information that the largest foundations in the United States voluntarily make available to the public were studied. Of the 208 foundations contacted, 150 were the largest grant-making foundations, 30 were the largest community foundations, and 28 were the largest corporate foundations. The response rate to written and…

In reponse to a need for better management of administrative recordkeeping and reporting, the Council for Advancement and Support of Education and the National Association of College and University Business Officers developed a set of definitions and guidelines for reporting gifts and other management information. Guidelines for gift valuation…

THIS ARTICLE DISCUSSES THE TRENDS AND THE RISING PROBLEMS IN THE FINANCING OF HIGHER EDUCATION. SPECIFIC TOPICS DISCUSSED INCLUDE--THE RELATIONSHIP BETWEEN EXPENDITURES ON EDUCATION AND NATIONAL INCOME, THE DETERMINANTS OF EXPENDITURES ON EDUCATION, THE TREND IN DIRECT SUBSIDIES VERSUS SCHOLARSHIPS, THE FINANCIAL PRESSURES ON PUBLIC INSTITUTIONS…

A wide range of approaches to fund raising in higher education institutions is reported. The nine references cover such topics as: coping with reduced resources in community colleges, administering charitable remainder trusts, annuity plans, capital fund drives, fund raising in public colleges, endowment earnings, foundations, and alumni support.…

After an intensive study, Smith College decided on outside management as trustee for their pooled income fund. Responsibilities of the trust department are listed and a description of how the planned giving program works is provided. Management is seen as crucial to the overall success of the program. (MLW)