Modules

Financial Planning

Focus on data gathering methods to assist the client/donor in "discovering" their current financial position while establishing or clarifying their personal objectives going forward. To properly equip the student for this task, the course addresses:

• Personal balance sheet
• Cash flow requirements
• Common income tax strategies
• Legacy issues/estate planning basics
• Accumulating wealth/investment basics
• Retirement planning-qualified plans-types and issues
• Building projections via present and future value calculations
• Questioning techniques
• Risk management
• Investment basics

Ultimately, the course focuses on interpreting the data gathered and the introduction of those charitable gift strategies which may compliment the client’s overall objectives.

Instructors: James F. Normandin & Juan Ros

Dates: September 9-10, 2024 8AM-5PM (PST) Via Zoom Course Number: 4501
Fee: $975.00

Tax Planning

Focus on the basic federal tax structure in the United States and on the basic concepts of the income tax system and the transfer tax system.

• Income Tax System - Basic overview including: tax policy, tax disputes, and judicial/regulatory interpretations, with emphasis on determining types of income and deductions, tax rates, alternative minimum taxes, and reading income tax returns
• Gift and Estate Taxes - Basic overview of the transfer tax system, including: tax policy related to transfer of wealth and review of legislative history
• Methods of Transferring Wealth, Including Gift, Devise, Contract, and Law - Gift and estate tax rules; generation-skipping transfer rules

Instructor: Kyle Wesely

Marketing Planned Giving

Developing the marketing plan, attracting donor prospect attention and relationship building techniques will be covered

• Marketing Strategies - Newsletters, postcards, institutional publications, general and targeted mail brochures, fact sheets, seminars, professional networks, and web based marketing
• Solicitation Procedures and Techniques
• Special Concerns
• Elements of a Proposal - The case for supporting the charity, the purpose of the gift, the amount requested, method of making the gift, tax, financial, and intangible donor benefits
• Features of a Proposal Assumptions - Summary of gift arrangement, tax consequences, and cash flow projections, use of graphics, win-wins for donor and agency

Instructor: Cathy R. Sheffield

Dates: November 18-19, 2024, 8AM-5PM (PST) Via Zoom Course Number: 4502
Fee: $975.00

Estate Planning - Part I and II

Focus on the different aspects of Estate Planning

• Traditional Estate Planning Tools – Wills, living trusts, irrevocable trusts, intra-family gifting, probate, and life Insurance
• Estate and Gift Taxes - Basic estate and gift tax rules exclusions
• Business Succession Planning - Goals, strategies, and their application to charitable planning
• Estate Planning Strategies - Gifts, family sales, grantor retained income trusts, residential trusts, and family partnerships
• Application to Charitable Planning Goals - Philanthropic heritage, wealth preservation, and liquidity planning
• Application to Charitable Planning Strategies - Deferred gifting techniques and family foundations
• Private Charitable Entities - Use of Private Foundations, Donor Advised Funds and Supporting Organizations to meet donor goals
• Risk Management - Discussion of causes of litigation regarding planned gifts and effective litigation and estate management

Instructor: Jerad Beltz & Reynolds T. Cafferata

Dates: January 27-28, 2025, 8AM-5PM (PST) Via Zoom Course Number: 4503
Fee: $975.00

Charitable Gifting Part One: Assets and Entities

Focus on foundations: private, public, supporting, and community; general tax rules, restrictions and limitations.

Charitable Gift Assets - Types of classes, risks and benefits of each, and evaluation of assets and procedures for conveying title, ownership, and possession

Instructor: Stephanie Buckley & Elizabeth Bawden

Charitable Gifting Part Two: Other Deferred Gifting Techniques

Focus on design issues, valuation concerns, administration/operation, and obtaining tax deduction and benefits of both outright and deferred methods.

• Outright Methods - Bargain sales, conservation easement, services, and in-kind retirement assets
• Deferred Methods - Wills, charitable trusts, charitable gift annuities, life insurance, pooled income funds, and remainder interest in residence or farm
• Design Issues
• Valuation Concerns
• Administration and Operation
• Charitable Gift Substantiation for Tax Benefits

Ultimately, the course focuses on interpreting the data gathered and the introduction of those charitable gift strategies which may compliment the client's overall objectives.

Instructors: Claudia B. Sangster & Steven Chidester

Class Date: Dates- March 24-25, 2025, 8AM-5PM (PST) Via Zoom Course Number: 4504
Fee: $975.00

Charitable Gifting Methods: Charitable Remainder Trust

A complete overview of the income, gift, and estate tax consequences associated with Charitable Remainder Trusts will be presented. Discussion Includes:

• Present value computation
• Cash flow analysis
• Suitable gift assets
• Administration and other operational considerations and application of CRT planning strategies to individual and corporate planning objectives.

Instructor: Lynda L. Sands

Class Dates: Dates- 2024/2025 May 19-20, 2025, 8AM-5PM (PST) Via Zoom Course Number: 4505

 Fee: $975.00

Administration and Operation of Planned Giving Programs

Focus on the administration and operational side of planned giving programs.

Practical Issues - Forms, procedures, processes for the intake and on-going operations of Planned Gifts

• Developing Written Guidelines - Application of guidelines to the office of development, business, and public relations
• Operational Issues - Review of types of Planned Gifts, 4-tier accounting requirements, appropriate type, and payout percentages in today's environment
• Responsibilities and Roles of Administration - Development office, business/financial office, in-house/outside counsel, operational board/foundation board, and volunteers
• Procedures - Conveyance of gift deeds, reports to donor and beneficiaries, asset management, appraisal fees and expenses, duties to disclose possible errors, oversight, and poor performance to income beneficiaries and remainder beneficiaries
• Investment Issues - Role of Behavioral Finance and Trust % in managing charitable trusts
• Use of Professionals in Gift Administration - Auditors and accountants, periodic legal review, and contracting with outside professionals

Instructor: Philip M. Purcell

Elder Care

The focus is on understanding the financial, emotional, and physical needs of the elderly and the relationship between those needs and the professional involved in planned giving.

Through the use of statistical analysis, demographics, trends and case studies, this module equips the professional to better serve the elderly community.

• Health care affecting the elderly's financial and physical needs
• Powers of attorney, health care directives, conservatorships, incapacity and estate planning
• Ethics and charitable planning
• Residential needs and long-term care
• Preservation of the integrity of charitable gifts

Instructor: John Lansing

International Gift Planning

Focus on the International Gift Planning process.

• International Gift Planning - Grants by U.S. charities for use abroad, rules governing international grant making by U.S. public charities and private foundations
• Gift Planning for U.S. Citizens - Gift arrangements for gifts by U.S. citizens to non-U.S. public charities and how to maximize the tax benefits
• Non-residents/Immigrants - Structuring gifts from non-residents/immigrants to U.S. charities
• Special Tax Considerations for Residential and Non-residential Non-citizens - Income tax, estate, and gift tax rules
• Special Treaty Variations - Canada, Mexico, and Israel

Instructor: Cynthia D. Brittain

Class Dates: Dates- 2024/2025 July 14-15, 2025, 8AM-5PM (PST) Via Zoom Course Number: 4506                      

Fee: $975.00

To earn your CSPG^CM Designation, you must complete Modules One-Six and the Practicum