Reporting Deferred Gifts: CASE-NACUBO Guidelines Ensure Consistency.

Ridenour, James F.; Munger, Peter L.

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ERIC Number: EJ279733

Record Type: Journal

Publication Date: 1983-Apr

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Reporting Deferred Gifts: CASE-NACUBO Guidelines Ensure Consistency.

Ridenour, James F.; Munger, Peter L.

CASE Currents, v9 n4 p34-36 Apr 1983

Three methods for reporting the value of a deferred gift are described: the tax method, net realizable value, and fair market value. Three major categories of deferred gifts are identified: pooled income funds, charitable remainder trusts, and charitable gift annuities. (MLW)

Descriptors: Donors, Educational Finance, Fund Raising, Higher Education, Private Financial Support, Tax Credits, Tax Deductions, Taxes, Trusts (Financial)

Publication Type: Journal Articles; Reports - Descriptive

Education Level: N/A

Audience: N/A

Language: English

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