Summary Policy

Date
October 25, 2002

Reference Number
CSP - P01

Key Words
Planned giving

Planned giving is a fundraising program that involves arranging donations to serve the interests of a registered charity and that best suit the personal, financial and tax situation of an individual donor. Through a planned-giving program, a registered charity seeks to attract significant gifts by identifying potential donors and helping them with information and advice. Examples of planned giving include bequests, annuities, life insurance policies, and residual interests or charitable remainder trusts.

• Annuities, CSP-A06.
• Charitable Remainder Trust, CSP-C02.
• Life Insurance Policy, CSP-L02.
• Skating on Thin Ice - Charitable Transactions that Draw the Tax Man's Attention, CES-013.