Charitable interests. Your client may have a single charitable interest—an important cause or organization. Or your client may have several, or a desire to explore new community needs and opportunities as they arise. Note the charitable interests that your client would like to pursue.

• Hometown community
• Retirement community
• Alma mater
• Faith organization
• Environment
• Arts
• Education
• Health and human services
• Youth
• Other

Impact.  What kind of impact does your client hope to make with their charitable gift?

• Solve specific, current, critical needs
• Help the largest number of people possible
• Make a significant difference in the lives of a few
• Construct buildings that will endure for generations
• Support operations of nonprofit organizations
• Address long-term, systemic social issues
• Other

Knowledge. Would your client like more information in any of the following areas?

• Establishing a philanthropic plan
• Understanding community needs and opportunities
• Evaluating charitable giving options
• Starting or operating a private foundation
• Starting a donor advised fund or supporting organization
• Evaluating nonprofit effectiveness
• Measuring impact of charitable gifts

Perpetuity. Should your client's gift last forever? Your client can endow their gift so that only the income is spent and the principal becomes a growing source of community capital. Or, they can choose to spend all of their charitable assets. What is your client's preferred timetable?

• Give all direct gifts with no endowment
• Give some direct gifts with no endowment; endow some gifts
• Give only endowed gifts

Assets and taxes. Most large gifts present the opportunity for significant tax deductions. Some people choose to give during high-income years to defray their taxes with deductions. Your client may wish to donate appreciated securities or real estate to avoid taxes on the sale of these assets. And, charitable bequests can play a role in estate planning for their heirs. As their professional advisor, you can assess the financial and tax implications of giving the following kinds of assets:

• Cash
• Retirement savings (IRAs, Roth IRAs and other funds)
• Appreciated securities
• Closely-held stock and business assets
• Real estate
• Life insurance
• Art and collectibles
• Other asset

Transitions. Major life events often drive changes to an estate plan and prompt charitable gifts. Which of the following transitions might be relevant?

• Selling a business
• Change in marital status for your client or their heirs
• Retirement or estate planning
• Receiving an inheritance
• Birth or coming of age of children or grandchildren
• Death of a loved one

Timing. Maybe your client would like to start giving now, so they can get involved or potentially see the results of their gift. Or perhaps your client would like to give through their estate. Most philanthropists do a combination of these. What is your client's timing preference?

• Give all gifts during lifetime
• Gift some lifetime gifts; some after death
• Give all gifts after death

Income. Some people choose to give in a way that provides them—or a loved one—a stream of income for life. As their professional advisor, you can help select a giving vehicle that suits your client's time horizons, tolerance of risk, and income requirements. What kind of income would your client like their estate to provide?

• Predictable lifetime income for your client and their spouse
• Predictable lifetime income for your client or their spouse
• Maximum lifetime income for your client and their spouse
• Maximum lifetime income for your client or their spouse
• Provide income to a charity during their lifetime

Recognition. People like varying levels of recognition for their good work. It attracts attention to their cause, generates awareness and may inspire others to give. Some people prefer anonymity. What level of recognition does your client prefer?

• Lasting recognition (name on a fund, foundation, building or permanent structure)
• Public recognition (name in public announcement or media coverage)
• Simple recognition (personal thank you and name listed in annual report or newsletter)
• Anonymity

Control. Is ultimate control over assets they give to charity important to your client? Some people aren’t comfortable without it. Others are glad to let go, once they’ve made some guiding decisions. Determining the range that’s comfortable for your client will help you, as their advisor, to recommend appropriate giving vehicles.

Involvement. Does your client want to play an active role in their giving, selecting recipients of their gift for years to come? Would they like to involve their children? Or would your client prefer to make one-time gifts with no future demands on their time?

• No personal involvement
• Current personal involvement
• Lifetime personal involvement
• Future personal involvement through children

Personalized service. Many charitable individuals choose to receive personalized services—assessment of community needs, administration of their philanthropy, investment management—that allow them to focus on the more rewarding aspects of giving. What are the services your client would find helpful?

• Local community needs assessment
• Due diligence of selected organizations
• Planned giving assistance
• Grant administration
• Investment management
• Facilitation of family meetings and charitable activities
• Tax reporting

Major options for giving entail varying costs and benefits. Here are some items for your client to consider:

The Valley Community Foundation provides a simple, powerful and highly personal approach to giving. We offer a variety of giving tools to help your client achieve their charitable goals.

Your client can make a gift of cash, stocks, bonds, real estate or other assets to the Valley Foundation. Most charitable gifts qualify for maximum tax advantage under federal law. For more information and ideas on ways to integrate your clients financial planning with charitable giving contact Sharon Closius at or (203) 751-9162.