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March 2017 Newsletter

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Planned Giving Mentor

S. Renee Brida, JD Senior Associate and Attorney

Professional Partnerships: Hospice Philanthropy Group L.L.C.


Quote for the day: Real integrity is doing the right thing, knowing that nobody's going to know whether you did it or not......Opera Winfrey

Quickie quiz:....(Answer below) What percentage of taxpayers claimed the standard deduction in 2014?

Senior Spirit.....Click the Senior Spirit link (below left) for a copy of the latest articles from Certified Senior Advisors

Past issues of the Newsletter are available in the Newsletter Archives

To subscribe to this newsletter E-mail and put Subscribe in the subject line.


"IRA Charitable Rollover" Tax Smart Giving.....This is the time of year when qualified donors should be making their gifts and considering using the benefits of the QCD, sometime called the Charitable IRA rollover.

I have prepared for my clients a 3 page summary for qualified donors to receive. You are welcome to revise it for your charity. An additional page is included for charities to send a qualified acknowledgement to the donor to substantiate donor distribution. Without the substantiation their distribution may not be valid.

Download available in Word format: : IRA Charitable Rollover for Tax Smart Giving


Marketing Idea #1....Legecy Circle promotion....Have you revised your Legacy brochure lately?.....If not, take a look at the new Legacy Circle brochure from Gwinnett Medical Center Foundation, Jason Chandler, President. Its mission orientation and motivational copy is designed to encourage face-to-face contact to explore which bequest or life income strategy will work best for prospects and encourages prospects to search its new web site


Marketing Idea #2.... DAF Direct - a Growing Donor Base....DAF Direct helps you to welcome DAF donors by making it easier for donors to recommend a DAF grant at the very moment they are online conducting research about your organization.

Online fundraising efforts are becoming more essential; online giving grew 9.2% in 2015 compared to 2014, and made up 7.1% of all fundraising in 2015.

Furthermore, Nearly 14% of online donations were made on a mobile device in 2015 DAF donors, in particular, have embraced online giving, and the nation’s largest DAF program recently reported that its donors made 87% of their grant recommendations online.

DAF Direct provides the opportunity to build relationships with your DAF donors. Names and addresses of donors were included with 92% of the grants made by the nation’s largest DAF program, while 42% of the grants were designated to go "where needed most." This is the level of engagement the nonprofit sector has come to expect from DAF donors.

Learn More Here and to put a DAF WIDGET on your web site.


Killing estate tax could kill charitable giving.....The last time estate taxes were changed charitable bequests dropped by 37%. For the rest of the story click here.

For the unintended consequences of killing the estate tax click here.


Gift Annuity Rate Update and Laminated Gift Annuity Rate Charts.....If you would like a laminated rate chart for the most recent ACGA rates simply request one using the following E-mail request and put Laminated Chart in the subject line and be sure your signature line has your full address.

Download a PDF chart of single life $10,000 cash gift and two-life $100,000 security gift for ages 60,65,70,75,80 here.


What Donors Want: Donor-Advised Funds..... Get Your Copy of The Chronicle of Philanthropy Practical Guide to America's Fastest-Growing Giving Vehicle from the Chronicle of Philanthropy. Although the philanthropists behind donor-advised funds can be an enigma for nonprofit's, these donors give anonymously less often than you might think. How can you effectively identify these individuals and secure their donations?

What Donors Want: Donor-Advised Funds, a recently released Chronicle report, explores how these funds are transforming philanthropy. You'll learn how to cultivate relationships with donor-advised fund owners and get tips to successfully seek gifts.

Get your copy of the report and discover:

1. What motivates the different types of donors who use donor-advised funds.
2. How to work with the army of financial advisers who help donors manage these funds.
3. 8 things you need to know about how donor-advised funds work.

Cost for printed version is $55 and you can download an electronic version for $35

Link to the Chronicle Store


Quiz Answer.....69% of US taxpayers claimed the standard deduction in 2014. The standard deduction for those over age 65, planned giving primary taxpayers was $1,200 for single taxpayers and $1,550 for taxpayers filing jointly. (Source:

TAX REFORM TARGET - 28% of individual tax returns that were filed for tax year 2014 took an itemized deduction for state and local taxes (Form 1040, Schedule A, line 5). 22% of individual tax returns that were filed for tax year 2014 took an itemized deduction for home mortgage interest expense (Form 1040, Schedule A, line 10). 22% of individual tax returns that were filed for tax year 2014 took an itemized deduction for charitable gifts made by cash or check (Form 1040, Schedule A, line 16). There were 148.6 million tax returns filed for tax year 2014 (source: Internal Revenue Service).


News and Notes....

GREEN ACRES - The average “farm real estate value” is $3,080 an acre in 2017, including land and buildings, an increase of +4.4% per year over the last 10 years (source: Department of Agriculture).

DEPENDS - An individual with $1 million invested 100% in the S&P 500 as of 1/01/73 withdrawing an inflation-adjusted $100,000 per year would be out of money in 9 years. A second individual with $1 million invested in the S&P 500 as of 1/01/82 withdrawing an inflation-adjusted $100,000 per year would have $4.46 million remaining after 35 years, i.e., as of 12/31/16. This calculation ignores the ultimate impact of taxes on the account which are due upon withdrawal, is for illustrative purposes only and is not intended to reflect any specific investment or performance. Actual results will fluctuate with market conditions and will vary (source: BTN Research).

ESTATE TAXES - The federal estate tax exemption is $5.49 million for 2017 deaths, i.e., a married couple would be able to shelter $10.98 million from federal estate and gift taxes. Only an estimated 80 small farms and closely held businesses will leave estates that will be subject to the payment of federal estate taxes as a result of a 2017 death. An estimated 2.6 million Americans will die in 2017 (source: Tax Policy Center).

ONE PERCENTER - It took at least $465,626 of adjusted gross income during tax year 2014 (i.e., the most recent year that tax data has been collected) to rank in the top 1% of wage earners (source: Internal Revenue Service).

DEDUCTION GOING AWAY? - Among the numerous recommendations in the 9/27/17 Trump plan for tax reform was the elimination of the individual deduction for state and local taxes, including property taxes. Taxpayers in just 2 states (California and New York) utilize 33% of the deduction (by dollar) and just 6 states get 51% of the deduction’s use. Nationwide, just under 92% of the economic benefit of the state and local tax deduction flows to taxpayers with gross incomes in excess of $100,000 (source: Internal Revenue Service).


Kudos Corner - Celebrating gifts of all types and sizes

In this section I periodically highlight some recent gift expectancies and gift program elements I think will be helpful and informative, not all gifts are included.

Sharon Jones FAHP, Vice President Development, Chapters Health System, received a $50,000 estate distribution for Good Shepherd Hospice from the Ernest M. Smith Trust; Lifepath Hospice received $27,407 from 3 estate distributions; HPH Hospice received $134,745 from 11 estate distributions; and a consistent donor (age 92) established his 14 gift annuity all $10,000 each.

Beth Karczewski, Sr. Leadership Giving Officer, Munson Healthcare Foundations, received an estate gift of $650,000 for Hospice from a beloved donor and another $480,000 as residuum of her two charitable gift annuities. Received proceeds of a life insurance policy of $95,000 from a donor who made Munson the beneficiary 20 years ago. Established a 2-life cash gift annuity for $50,000 for donors aged 86 ad 66 for the benefit of their Hospice program.

Matt McDonough, Leadership Giving Officer, Munson Healthcare Foundations, received notification of $407,000 bequest from an estate of a 97 year old survivor beneficiary, spouse died in 2011.

Rebecca Rogers, Major/Planed Giving Officer, Hospice of Marion County, received $107,680 in estate distributions from 10 estates in process or recently closed.

Rebecca Teahan, Executive Director for Resource Development & NMC Foundation, Northwestern Michigan College Foundation, established a 2-life cash funded charitable gift annuity for $50,000 from donors age 86 and 66 to support their Aviation Program Scholarships.

Lindsay Rhodenbaugh, President, Bayhealth Foundation, established a 1-life stock funded charitable gift annuity for $95,956.62 for a donor age 68.


James E. Connell and Associates is a national consulting service which has been devoted to increasing

resources for charities using the power of charitable estate and gift planning techniques for over 40 years.

Pinehurst office: PO Box 3335, Pinehurst, NC 28374
Phone: 910-295-6800

Northeast office: 20982 Bayside Avenue, Rock Hall, MD 21661

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