Podcasts about bequests

https://vimeo.com/1087809857?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/5/26/2025-05-26-second-challenge-to-convenience-of-the-employer-rule This week we look at: IRS Reduces Estate Tax Closing Letter Fee Tax Court Scope of Review in Passport Cases Marital Deduction for Bequests to Trust “Reasonable Cause” in Late-Filing Penalty Cases “No Tax on Tips Act” (S.129) Passes Senate Transfer Pricing in Facebook, Inc. & Subsidiaries v. Commissioner Navigating New York's Convenience Rule: Insights from Matter of Zelinsky

This week we look at: IRS Reduces Estate Tax Closing Letter Fee Tax Court Scope of Review in Passport Cases Marital Deduction for Bequests to Trust “Reasonable Cause” in Late-Filing Penalty Cases “No Tax on Tips Act” (S.129) Passes Senate Transfer Pricing in Facebook, Inc. & Subsidiaries v. Commissioner Navigating New York's Convenience Rule: Insights from Matter of Zelinsky

This week's episode is the first in our series of legacy gift vehicles. Bequests are the bread and butter of planned giving. Eventually, every one has an estate, and some peple choose to include philanthropy in theirs. Website: www.thesavvyphilanthropist.podbean.com LinkedIn: https://www.linkedin.com/in/kirk-ross/ X: @rossplan Email: thesavvyhilanthropist@gmail.com

An overview for fiduciaries when distributing property to a beneficiary, in cash or in-kind, and the tax considerations, consequences and planning strategies. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.

Unpack the complexities and importance of bequests in this discussion. Join our seasoned legal experts Stefan Manch and Lauren Solomonson as they explain how to create bequests that reflect your wishes and stand the test of time. Discover practical tips for avoiding common pitfalls and ensuring your assets are distributed exactly as you intended.

In this episode, Saranne invites you to join her for a lighthearted and informative discussion on the importance of having our affairs in order, even before a cancer diagnosis. With her signature humor and personal anecdotes, Saranne emphasizes the need for wills, healthcare proxies, and durable power of attorneys while also sharing a funny joke and offering practical tips on finding legal assistance. Tune in to discover how laughter can be found even in serious topics and how taking care of our legal affairs can bring peace of mind during challenging times.The #1 Rated Cancer Survivor Podcast by FeedSpot and Ranked Top 5 Best Cancer Podcast by CancerCare News. Beating Cancer Daily is listened to in over 77 countries on 6 continents and has over 260 daily episodes!  In 1999, Saranne launched The ComedyCures Foundation from her chemo chair with a "Chemo Comedy Party." Now cancer-free, she's dedicated her life to helping others find strength, courage, and laughter in their fight against cancer. As a healthcare thought leader, speaker, patient advocate, and health and happiness expert, Saranne's work has garnered recognition and support from prestigious organizations like the NIH/NCI, the United Nations, the World Health Organization, and numerous universities and cancer societies. Saranne's transformative strategies, research findings, fun, practical tips, and comic insights can be found in the "Beating Cancer Daily" podcast and the BCD Membership Circle, where she helps listeners navigate their treatment and survivorship with humor and resilience. Are you wondering How You Can Support Beating Cancer Daily and ComedyCures.org?By becoming a supporter of ComedyCures.org, you'll help us continue our essential programs and research. Your generosity will significantly impact cancer patients, caregivers, doctors, nurses, and researchers worldwide. Choose your level of support:• Supporter: $50 (or $5 per month)• Friend: $150 (or $15 per month)• Champion: $500 (or $50 per month)• VIP: $5,000 annually Donate Herehttps://www.paypal.com/donate?hosted_button_id=GDPQCM8PHJT We Share the Laughter with Beating Cancer Daily Podcast Do you love the podcast? Please share it with a friend and spread the laughter!  

My friend, colleague, and fellow podcaster Tony Martignetti was in the Atlanta area and stopped by to record this incredible episode about planned giving. Since my podcast studio is super-small, we recorded this week's episode at my dining room table. (And I'd bet many of the best conversations with your planned giving prospects might happen at their dining room table.)  Together, we explore planned giving's transformative power to help your organization achieve sustainable funding. Pull up a chair and get ready to learn why and how your organization should launch a planned giving program.  With years of experience and a passion for helping nonprofits build sustainable funding, Tony offers invaluable insights, practical advice, and inspirational stories that empower organizations to embrace planned giving.  This conversation goes beyond the basics, discussing innovative approaches, common misconceptions, and actionable strategies for making planned giving a cornerstone of your fundraising efforts. Whether you're new to planned giving or looking to enhance your current planned giving efforts, this episode is a must-listen for executive directors and development directors dedicated to making a lasting impact. This episode answers the following questions: Should my organization have a planned giving fundraising program? (Yes!) How do I start a planned giving program? When is a donor too old to be solicited for a planned gift in their will?  Should I ask my donors under 60 about planned giving? How do I overcome my board or staff objections to starting a planned giving program?  Links mentioned in this episode: Planned Giving Accelerator  Tony Martignetti's Website  Looking for more? Check out this amazing episode: Ep 157: Generosity Post-Mortem: Legacy Giving with Lori Kranczer (Apple | Spotify | Our Home Page)

In this episode, Saranne invites you to join her for a lighthearted and informative discussion on the importance of having our affairs in order, even before a cancer diagnosis. With her signature humor and personal anecdotes, Saranne emphasizes the need for wills, healthcare proxies, and durable power of attorneys while also sharing a funny joke and offering practical tips on finding legal assistance. Tune in to discover how laughter can be found even in serious topics and how taking care of our legal affairs can bring peace of mind during challenging times.Welcome to the Beating Cancer Daily Podcast from ComedyCures.org, a charity that brings laughter, hope, and healing to millions of people affected by cancer worldwide. Founded by Saranne Rothberg, a Stage IV cancer survivor, our mission is to help you rediscover your funny bone, mojo, and purpose. We've already uplifted and empowered over one million individuals through groundbreaking studies, live and digital events, and the "Beating Cancer Daily" podcast. And now, we're inviting you to join us and make a difference in the lives of those battling cancer. Meet Saranne Rothberg, Cancer Survivor and Laughter Advocate In 1999, Saranne launched The ComedyCures Foundation from her chemo chair with a "Chemo Comedy Party." Now cancer-free, she's dedicated her life to helping others find strength, courage, and laughter in their fight against cancer. As a healthcare thought leader, speaker, patient advocate, and health and happiness expert, Saranne's work has garnered recognition and support from prestigious organizations like the NIH/NCI, the United Nations, the World Health Organization, and numerous universities and cancer societies. Saranne's transformative strategies, research findings, fun, practical tips, and comic insights can be found in the "Beating Cancer Daily" podcast and the BCD Membership Circle, where she helps listeners navigate their treatment and survivorship with humor and resilience. Wondering How You Can Support Beating Cancer Daily and ComedyCures.org? By becoming a supporter of ComedyCures.org, you'll help us continue our essential programs and research. Your generosity will significantly impact cancer patients, caregivers, doctors, nurses, and researchers worldwide. Choose your level of support:Supporter: $50 (or $5 per month)Friend: $150 (or $15 per month)Champion: $500 (or $50 per month)VIP: $5,000 annually [Click Here to DONATE]    Share the Laughter with Beating Cancer Daily PodcastLove the podcast? Share it with a friend and spread the laughter! Your support and word-of-mouth recommendations are invaluable in helping us reach more people who need a little humor and hope during their cancer journey. And we really want to hear from you. Click Here to Record a Voice Mail or Write a Note and let us know how the Beating Cancer Daily strategies are going for you. Need a Chuckle Between Episodes?Call the ComedyCures LaughLine®, our free 24/7 joke hotline.Dial (888) Ha-Ha-Ha-Ha 888-424-2424 Press 1 to hear a professional comedian, 2 to hear an amateur joke teller, or 3 to record your jokes and laughter. Over 100 comedians have participated in our interactive LaughLine, and you can find them on the Comedians' page. ComedyCures: More Than Just a PodcastOur Beating Cancer Daily Podcast is just the beginning. We're conducting innovative studies and research, such as the eight-week Mindset and Metastatic Research Study, which uses artificial intelligence to investigate personalized stress reduction strategies for women living with advanced cancer. The American Association for Cancer Research recognized this pioneering study as "Leading Discoveries." [Click Here to DOWNLOAD THE 2021 STUDY] Your support is crucial to our ongoing mission to help people survive cancer with humor, hope, and healing. By donating to ComedyCures.org, you're not just contributing to a podcast; you're providing vital resources for groundbreaking studies, live and digital events, and ongoing support for cancer patients and their families.Join us today in our quest to bring laughter and hope to those who need it most. Make a donation, share our podcast, and help us spread the word about the incredible power of comedy in curing cancer.[Click Here to DONATE NOW] 

Meet The Menjous 49xxxx 0151 Strange Bequests (49-11-21) (256-44)

It's the time of year when we are thinking about spooky things and what's worse than a bequest gone wrong?! Join Ali as she explores some of these nightmare stories with guest, Melissa Peacock. Melissa is the Senior Planned Giving Advisor at Animal Humane Society and has decades of experience in the planned giving field. In this episode you'll hear a few stories and hopefully take away some lessons learned to help you and your donors so their final gifts can benefit the things they care about.

In this special episode, recorded live in front of an audience at the Chalke Valley History Festival, Robbie Stamp introduces three stories from Britain's Anglo Saxon past:Friends Live on Earth - Winflaed's Will - written and performed by Olivia BellThey Borrowed a Barrow - written and performed by Robbie StampBefore You Can Beat the Bounds, You Have to Read Them - introduced by historian Alex Langlands and performed by Olivia BellHosting duties by Viel Richardson, sound editing by Will Jacob.

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm delighted to have as my guest Stephanie Hood, my colleague here at Farella Braun + Martel, and a member of our top-notch estate planning practice. Our charity clients often come to us with a request to help a major donor think about a special gift to the charity, and sometimes we also get pulled in to help the charity when there are glitches in the trust or will after the donor has passed. And, of course, many of our philanthropic clients ask for help describing their charitable intent in their estate planning documents. In this episode, Stephanie and I will talk about planned charitable giving, including some tips and common pitfalls to watch out for. Resources: Stephanie Hood Bio EO Radio Show Ep #17: Charitable Contribution Substantiation Requirements and a Conversation About Art Appraisals With Sarah Vandeweerdt From Christie's Charitable Remainder Trusts Guidestar IRS Tax Exempt Organization Search IRS Self-Dealing Acts Publication 561 - Determining the Value of Donated Property If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com.  Additional episodes can be found at EORadioShowByFarella.com.  DISCLAIMER: This podcast is for general informational purposes only. It is not intended to be, nor should it be interpreted as, legal advice or opinion.

Archive.org version, including handout: link

Welcome to the Beating Cancer Daily Podcast from ComedyCures.org, a charity that brings laughter, hope, and healing to millions of people affected by cancer worldwide. Founded by Saranne Rothberg, a stage IV cancer survivor, our mission is to help you rediscover your funny bone, mojo, and purpose. Through groundbreaking studies, live and digital events, and the "Beating Cancer Daily" podcast, we've already uplifted and empowered over one million individuals. And now, we're inviting you to join us and make a difference in the lives of those battling cancer.Meet Saranne Rothberg: Cancer Survivor and Laughter AdvocateIn 1999, Saranne launched The ComedyCures Foundation from her chemo chair with a "Chemo Comedy Party." Now cancer-free, she's dedicated her life to helping others find strength, courage, and laughter in their fight against cancer. As a healthcare thought leader, speaker, patient advocate, and health and happiness expert, Saranne's work has garnered recognition and support from prestigious organizations like the NIH/NCI, United Nations, World Health Organization, and numerous universities and cancer societies.Saranne's transformative strategies, research findings, fun, practical tips, and comic insights can be found in the "Beating Cancer Daily" podcast and the BCD Membership Circle, where she helps listeners navigate their treatment and survivorship with humor and resilience.Wondering How You Can Support the Beating Cancer Daily and ComedyCures.org?By becoming a supporter of ComedyCures.org, you'll help us continue our essential programs and research. Your generosity will make a significant impact on cancer patients, caregivers, doctors, nurses, and researchers worldwide.Choose your level of support:Supporter: $50 (or $5 per month)Friend: $150 (or $15 per month)Champion: $500 (or $50 per month)VIP: $5,000 annually[Click Here to DONATE]    Share the Laughter with Beating Cancer Daily PodcastLove the podcast? Share it with a friend and spread the laughter! Your support and word-of-mouth recommendations are invaluable in helping us reach more people who need a little humor and hope during their cancer journey. And we really want to hear from you Click Here to Record a Voice Mail or Write a Note and let us know how the Beating Cancer Daily strategies are going for you.Need a Chuckle Between Episodes?Call the ComedyCures LaughLine®, our free 24/7 joke hotline.Dial (888) Ha-Ha-Ha-Ha 888-424-2424Press 1 to hear a professional comedian, press 2 to hear an amateur joke teller, or press 3 to record your jokes and laughter. Over 100 comedians have participated in our interactive LaughLine, and you can find them on the Comedians' page. ComedyCures: More Than Just a PodcastOur Beating Cancer Daily Podcast is just the beginning. We're conducting innovative studies and research, such as the eight-week Mindset and Metastatic Research Study, which uses artificial intelligence to investigate personalized stress reduction strategies for women living with advanced cancer. This pioneering study was recognized by the American Association for Cancer Research as "Leading Discoveries."[Click Here to DOWNLOAD THE 2021 STUDY]Your support is crucial to our ongoing mission to help people survive cancer with humor, hope, and healing. By donating to ComedyCures.org, you're not just contributing to a podcast; you're providing vital resources for groundbreaking studies, live and digital events, and ongoing support for cancer patients and their families.Join us today in our quest to bring laughter and hope to those who need it most. Make a donation, share our podcast, and help us spread the word about the incredible power of comedy in curing cancer.[Click Here to DONATE NOW]   

Lexman interviews Richard Wrangham about a recent article he wrote about bequests and how they are a form of spontoon or bad communication.

Here is Frank Bruno's daily dose of elder law. Elder Law attorneys help their clients facing incapacity, paying for long-term care, or settling an estate. Find us on the web! For more information visits my website at https://www.frankbrunolaw.com Schedule a free telephone consultation on our Website at https://frankbrunolaw.apptoto.com// Say Hi on Social: Visit my Instagram page at https://www.instagram.com/frankbrunoesq/?hl=en Visit my Facebook page at https://www.facebook.com/LawOfficeofFrankBrunoJr/ Visit my Linkedin page at https://www.linkedin.com/in/frank-bruno-2aa14799/ Visit my Twitter page at https://twitter.com/_frankbrunolaw Website: https://www.frankbrunolaw.com What we do at our offices: Wills, Trusts, Estates, Powers of Attorney, Nursing Home Medicaid, Long Term Care Planning, Guardianship, Real Property transfers & Probate Frank Bruno, Jr. is an Elder Law and Special Needs lawyer with years of experience handling these types of cases. He is extremely active in the Queens, New York Community, the Queens County Bar Association, and New York State Bar Association and is frequently invited to speak at events about Elder Law. If you'd like to learn more about Elder Law, Medicaid planning, Guardianship, Special Needs Trusts, or Probate law contact the Law Office of Frank Bruno, Jr. today at 718-418-5000. Thank you for listening! Eldercare law is really an umbrella term encompassing multiple areas of law. Some elder care attorneys handle subjects that most people know something about, such as probate, guardianship, estate planning. Other eldercare lawyers focus their practice on other areas of law such as special needs planning, VA benefits planning, and Medicaid planning. So, what is Medicaid planning? Medicaid planning is a way to protect people's assets from the threat of long-term care expenses. Many clients are between 65 and 95, own their own homes, and have between $25,000 and $750,000 worth of assets in addition to the house. What many people don't realize is exactly how expensive long term care expenses can be – In 2020 the average costs of a skilled nursing facility, in New York is $14,250.00 per month. Someone can be solidly middle class or upper-middle class, have saved their whole life, and think that they'll have plenty of money for whatever happens only to suffer a stroke, major heart attack or get an Alzheimer's or Parkinson's diagnosis and need help with their activities of daily living. If they have this six-figure per year care expense, many people spend everything. Medicare does not pay skilled nursing home expenses after 100 days. An elder care attorney, who handles Medicaid planning, is able to legally and ethically protect people's assets to get them qualified for Medicaid. Medicaid, unlike Medicare, has excellent long-term care benefits. This helps them supplement their lifestyle with their own assets (to improve the quality of their life while alive) and make it more likely that they will have something to pass onto their heirs after they pass away. There are many myths and much misinformation surrounding long-term care Medicaid in New York. To learn more please visit... https://www.frankbrunolaw.com

Mike Piper discusses leaving money to your heirs tax-efficiently, spending money in retirement tax efficiently, and answers a Social Security claiming strategy question for a married couple.Show NotesMike PiperOblivious Investor: Bequest Allocation and Bequest LocationBogleheads® Live with Mike Piper: Episode 9Tax-Efficient Spending Strategies From Retirement PortfoliosOpen Social SecuritySocial Security Made Simple

In this conversation with Michelle Berriman we hear about her purpose driven work, her fascinating background and what has led her to New Zealand.  We also talk about a report that the Fundraising Institute of New Zealand have just released prepared over two years on giving, wills and bequests (downloadable here) called 'New Zealand's Willpower'.   Her bio: Michelle has been causing disruption and transformational change in the NPF sector for over 25 years, Michelle is motivated by creating change and making a difference to those facing adversity and wants everyone to be given the chance to be the very best version of themselves. Michelle is the currently the Executive Director of FINZ. Michelle has work in a variety of roles within the charity sector, prior to a move into fundraising and development she was a youth/community development worker supporting children looked after by the state, running community-based youth projects, and working in juvenile lock-down. Michelle's natural ability to forge long lasting and meaningful relationships has delivered positive results for the many organisations she has worked for. Michelle has a passion for events, conceptualising ideas, and bringing a new flavour to existing programmes within organisations. FINZ: https://www.finz.org.nz  The report: https://cdn-asset-mel-1.airsquare.com/finz/library/documents/advocacy_giw/giw-printable-finz-booklet_final_print.pdf?202204132232  For more interviews see www.theseeds.nz 

I know it's hard enough to plan your day to day LIFE without thinking about your eventual DEATH, but putting plans in place for the unexpected and the inevitable will give you peace of mind now and the right care for your beloved animals later.  Become a podcast supporter at Patreon.com/ColleenPatrickGoudreau

Michael Cohen discusses conditions that can be imposed for a beneficiary to receive an inheritance.

In part two of our planned giving series we talk about bequests and CGAs. These items can be intimidating for gift officers, but in reality are quite easy to manage. Listen to this podcast to learn how you can easily implement bequests and GCAs into your planned giving program.

In this episode, Jack talks with Executive Vice President of Product Development at LifeYield, Martin Cowley. Martin is one of the pioneers in building UMH solutions in the industry. Through technology, he's been developing the most efficient and effective ways to improve outcomes for clients.  Martin and Jack discuss the benefits of UMH implementation on asset allocation, tax drag minimization, and operational improvement. “There's a lot of listening involved. A lot of time is spent understanding existing workflows and existing systems. The challenge with putting a UMH in place is that everybody's situation is different. All of our clients have different systems in place. They look at the investment process in slightly different ways. Even the definition of UNMH may be different in terms of what people mean.” ~ Martin Cowley Main Takeaways  When dealing with UMH accounts, coordination is critical. Look at them from the investor's perspective in a holistic way rather than piece-by-piece. Different accounts have different tax treatments. For example, a taxable account is different from a tax-qualified account. UMH plans offer efficient asset consolidation when dealing with increased complexities. Create a plan prior to UMH implementation to avoid disruptive changes. Factors to consider should be the firm's anticipated spending expenses, size of existing accounts, and type of existing accounts.  When doing decumulation or intelligent withdrawals, tax-efficient asset allocation is critical.  Links Martin Cowley on LinkedIn Improving After-Tax Returns, Retirement Income, and Bequests through Tax-Smart Household Management by LifeYield Riskalyze Westminster Abbey Kate Middleton, Duchess of Cambridge Connect with our hosts LifeYield Jack Sharry on LinkedIn Jack Sharry on Twitter Subscribe and stay in touch Apple Podcasts Spotify LinkedIn Twitter Facebook

You can be a moment away from becoming a stray... In July 2008, Feeding Pets of the Homeless, also known as Pets of the Homeless, received nonprofit status as a public charity. Feeding Pets of the Homeless provides various forms of assistance. Sometimes we simply offer an ear to listen to people's experience of struggle in daily survival. Most frequently, we respond to requests for help: a) identifying where to find our sites that distribute pet food; b) funding and arranging to help an injured or ill pet; or c) sponsoring wellness clinics that provide a basic exam with vaccinations. Many times we are asked where to find a homeless shelter that will allow pets. From 2008 - 2020, Feeding Pets of the Homeless has paid more than $1,665,000 to provide veterinary emergency care and wellness clinic services to over 22,150 pets, and to purchase pet food and sleeping crates. The majority of distributed pet food is collected by our donation sites and volunteers then delivered to food banks, soup kitchens, homeless shelters, and sometimes to the streets where the homeless assemble. Our donation sites have provided over 1,459,00 pounds of pet food, which translates into one less worry for a homeless person on any given day and a happy pet. We provide pet sleeping crates to shelters so the homeless can bring their pets in with them and receive the necessary social services that will help support them out of homelessness. Monetary Gifts, Charitable Gifting through Trusts and Bequests, visit Ways to Give for other opportunities. All gifts are greatly appreciated and allow us to pay veterinary expenses and other costs associated with all our programs. We do not receive government funding and rely fully on private donations. Make a pet food donation near you Volunteer to recruit sites Other ways that you can make a difference for pets that belong to homeless people and help us continue the mission. *The views, information, or opinions expressed during The Petropolist podcast series are solely those of the individuals involved and do not necessarily represent those of the host or the employees of The Petropolist. The primary purpose of this podcast is to educate and inform. This podcast does not constitute medical or other professional advice or services. Please contact a medical professional/veterinarian for all questions regarding the health of your pet. This podcast is available for private non-commercial use only. You may not edit, modify or re-distribute this podcast.* --- Send in a voice message: https://anchor.fm/tazz-thepetropolist/message

Interview with Professor Russell James (USA) - Professor of Charitable Financial Planning at Texas Tech University. Professor Russell James spent over 25 years as a planned giving fundraiser, an estate planning attorney in private practice, a major gifts fundraiser, and now as a university professor at Texas Tech University researching charitable giving and fundraising. Sections included in this episode: Section 1: Russell's first fundraising opportunity and the key lessons learnt Section 2: Improving your Bequest Fundraising programs Section 3: Being successful with Major Gifts Fundraising Section 4: The significance of Job Titles in Fundraising Section 5: Russell's final advice to inspire and fulfil fundraisers and nonprofits --- Send in a voice message: https://anchor.fm/fulfilled-fundraisers/message

Co-hosts Carl Newbanks and Kristi Ackley, reconnect with Jim Dwyer to share more scary stories of will bequests gone wrong! Jim's decades of experience working with nonprofits and donors have given him many nightmare stories that would keep any development professional up at night! Listeners might remember that Jim recently retired from St. John's University a liberal arts college in Central Minnesota.

Join our hosts, Carl Newbanks and Kristi Ackley, as our guests share scary stories of will bequests gone wrong! Jim Dwyer and Nancy Brown have decades of experience working with nonprofits and donors to align charitable goals with mission and purpose. But these years of experience don't come without nightmare stories that would keep any development professional up at night.

Having relocated from Australia to the UK, Ruth O'Hanlon joins us for a conversation on planned giving. Ruth currently leads the Advancement team as the Director of Development at Sevenoaks School Foundation, an almost 600-year old independent school built on philanthropic giving and legacy. Listen in to pick up pointers on starting and maintaining a planned giving programme, why it is important to start early, and how to be an effective planned giving manager. Ruth also shares how Sevenoaks maintained their planned giving programme where in-person contact is reduced, and their strategy to ensure legacy enquiry is a part of an overall appeal.

This week, I’m sharing with you several creative and meaningful ways you can leave a legacy.  Today, I’m talking about deciding on your bequest now. If you look up the definition of bequest, the definition is legacy. A bequest is the act of giving assets such as stocks, bonds, jewelry, and cash, to individuals or organizations, through the provisions of a will or an estate plan. Bequests can be made to family members, friends, institutions, or charities. Since we’ve been talking about your legacy this week, a big part of that is obviously what happens to your stuff. And with this COVID health crisis top of mind for so many of us, it’s an excellent time to think through what you want your financial legacy to be.  Most people don’t have an up to date will and estate plan, even famous celebrities with complicated mistakes famously make big blunders in this area. But being intentional about your bequests and your legacy will help ensure that the memories and the assets you leave behind after you’re gone meet your wishes, and hopefully mitigate any potential family in-fighting or strife as a result of unclear wills or an absence of a will or thorough estate plan.  It’s also important to think through the bequests you want to make to those people and organizations outside of your immediate family. What impact do you want to make on your favorite charities or your church? Especially if you have financial assets that will outlast you, deciding in advance how you want these assets used for the greater good can ensure that your legacy lives on.  My church has a maintenance trust fund that was funded many years ago by a single donor. This donor has long since died, but his legacy lives on and his generosity is still providing for roof repairs, new lighting, a much needed new sound system installed last year, and hopefully in the next few months, some much needed new carpet in our church. What an outstanding legacy he has left with his generosity to provide well after he passed on from this world. That’s it for today. Thanks for listening. My name is Ashley Micciche and this is the One Minute Retirement Tip. ---------- >>> Subscribe on iTunes: https://apple.co/2DI2LSP >>> Subscribe on Amazon Alexa: https://amzn.to/2xRKrCs >>> Check out our blog: https://truenorthretirementadvisors.com/blog/ ---------- Tags: retirement, investing, money, finance, finances, financial planning, retirement planning, saving money, personal finance, wealth management, money tips, fee only financial advisor, financial planner, financial podcast, retirement podcast, financial independence podcast

Small But Mighty's Short Stuff is advice for small non-profit success, in under five minutes. In this episode, Alliance Founder and certified fundraiser, Bianca, shares her quick and simple tips for talking to donors about a tricky subject - bequests.The number of Australians writing Wills has increased dramatically during the coronavirus pandemic – and it’s happening in the UK too. It’s believed the numbers have more than doubled!So now, more than ever, we need to be talking to our supporters about gifts in Wills. But who are your bequest prospects? And what's the best way to broach this often tricky subject?For more bequest and fundraising resources, join us at the Small Non-Profits Alliance: https://smallnonprofits.com.au/membership-account/membership-levels/

The importance of structuring your bequests prudently. -- I love comments. I make these videos specifically to help people with no expectations. Please take a second and say ‘Hi' in the comments and let me and know what you thought of the video… and p.s. It would mean the world to me if you hit the subscribe button.

Giving USA estimated that charitable giving in the United States was $427.71 billion overall in 2018, a less-than-1-percent increase over the $424.74 billion for 2017, according to preliminary estimates from “Giving USA 2019: The Annual Report on Philanthropy for the Year 2018,” released last month. Adjusted for inflation, giving was actually down 1.7 percent over the […]

Episode 2 The Ins And Outs Of Making Bequests (English) by RR365

Planned Giving Officer Keith Johnson discusses the importance of estate planning, and how to use your will as a charitable giving tool. The post Advancement: Bequests – Giving Out of Your Estate appeared first on Cairn University.

Planned Giving Officer Keith Johnson discusses the importance of estate planning, and how to use your will as a charitable giving tool. The post Advancement: Bequests – Giving Out of Your Estate appeared first on Cairn University.

Who’s going to get your money when you die? Will it all go to your family? What else could you do with it? Dr Jennifer Henry could help you work that out. Once a plant scientist, Jennifer now spends her days working with people who want to leave gifts in their wills to support the University of Melbourne. Jennifer and some of the people she works with explain why leaving a legacy is so important.Reporter and producer: Val McFarlaneAudio engineer: Chris HatzisTheme music: Rory Clark

Learn the most effective fundraising strategy that exists to generate large donations and revenue. How to raise significant funds quickly with multiple revenue streams of income for non-profit organisations. Host Steven Mario Cavallo provides a thorough overview of what a diversified, multi-pronged fundraising approach is and how to set such a powerful revenue generation system up for your charity, cause, school, sporting club, social enterprise, political party of other non-profit organisation. You will learn that programmes that raise the most money the quickest and in the most synergistic way. Some areas covered include: sponsorships, bequests, regular giving, automated donations, events, crowdfunding, online donations, in-memorium or funeral donors, major giving and capital works campaigns.  This is a must-listen episode for any leader or fundraiser in the non-profit or NGO world.  For more information or to view the show notes, please visit:  www.thebusinessfirm.com.au  

Government on a Neighboring Planet (808.1) 72:0.1 BY PERMISSION of Lanaforge and with the approval of the Most Highs of Edentia, I am authorized to narrate something of the social, moral, and political life of the most advanced human race living on a not far-distant planet belonging to the Satania system. (808.2) 72:0.2 Of all the Satania worlds which became isolated because of participation in the Lucifer rebellion, this planet has experienced a history most like that of Urantia. The similarity of the two spheres undoubtedly explains why permission to make this extraordinary presentation was granted, for it is most unusual for the system rulers to consent to the narration on one planet of the affairs of another. (808.3) 72:0.3 This planet, like Urantia, was led astray by the disloyalty of its Planetary Prince in connection with the Lucifer rebellion. It received a Material Son shortly after Adam came to Urantia, and this Son also defaulted, leaving the sphere isolated, since a Magisterial Son has never been bestowed upon its mortal races. 1. The Continental Nation (808.4) 72:1.1 Notwithstanding all these planetary handicaps a very superior civilization is evolving on an isolated continent about the size of Australia. This nation numbers about 140 million. Its people are a mixed race, predominantly blue and yellow, having a slightly greater proportion of violet than the so-called white race of Urantia. These different races are not yet fully blended, but they fraternize and socialize very acceptably. The average length of life on this continent is now ninety years, fifteen per cent higher than that of any other people on the planet. (808.5) 72:1.2 The industrial mechanism of this nation enjoys a certain great advantage derived from the unique topography of the continent. The high mountains, on which heavy rains fall eight months in the year, are situated at the very center of the country. This natural arrangement favors the utilization of water power and greatly facilitates the irrigation of the more arid western quarter of the continent. (808.6) 72:1.3 These people are self-sustaining, that is, they can live indefinitely without importing anything from the surrounding nations. Their natural resources are replete, and by scientific techniques they have learned how to compensate for their deficiencies in the essentials of life. They enjoy a brisk domestic commerce but have little foreign trade owing to the universal hostility of their less progressive neighbors. (808.7) 72:1.4 This continental nation, in general, followed the evolutionary trend of the planet: The development from the tribal stage to the appearance of strong rulers and kings occupied thousands of years. The unconditional monarchs were succeeded by many different orders of government — abortive republics, communal states, and dictators came and went in endless profusion. This growth continued until about five hundred years ago when, during a politically fermenting period, one of the nation’s powerful dictator-triumvirs had a change of heart. He volunteered to abdicate upon condition that one of the other rulers, the baser of the remaining two, also vacate his dictatorship. Thus was the sovereignty of the continent placed in the hands of one ruler. The unified state progressed under strong monarchial rule for over one hundred years, during which there evolved a masterful charter of liberty. (809.1) 72:1.5 The subsequent transition from monarchy to a representative form of government was gradual, the kings remaining as mere social or sentimental figureheads, finally disappearing when the male line of descent ran out. The present republic has now been in existence just two hundred years, during which time there has been a continuous progression toward the governmental techniques about to be narrated, the last developments in industrial and political realms having been made within the past decade. 2. Political Organization (809.2) 72:2.1 This continental nation now has a representative government with a centrally located national capital. The central government consists of a strong federation of one hundred comparatively free states. These states elect their governors and legislators for ten years, and none are eligible for re-election. State judges are appointed for life by the governors and confirmed by their legislatures, which consist of one representative for each one hundred thousand citizens. (809.3) 72:2.2 There are five different types of metropolitan government, depending on the size of the city, but no city is permitted to have more than one million inhabitants. On the whole, these municipal governing schemes are very simple, direct, and economical. The few offices of city administration are keenly sought by the highest types of citizens. (809.4) 72:2.3 The federal government embraces three co-ordinate divisions: executive, legislative, and judicial. The federal chief executive is elected every six years by universal territorial suffrage. He is not eligible for re-election except upon the petition of at least seventy-five state legislatures concurred in by the respective state governors, and then but for one term. He is advised by a supercabinet composed of all living ex-chief executives. (809.5) 72:2.4 The legislative division embraces three houses: (809.6) 72:2.5 1. The upper house is elected by industrial, professional, agricultural, and other groups of workers, balloting in accordance with economic function. (809.7) 72:2.6 2. The lower house is elected by certain organizations of society embracing the social, political, and philosophic groups not included in industry or the professions. All citizens in good standing participate in the election of both classes of representatives, but they are differently grouped, depending on whether the election pertains to the upper or lower house. (809.8) 72:2.7 3. The third house — the elder statesmen — embraces the veterans of civic service and includes many distinguished persons nominated by the chief executive, by the regional (subfederal) executives, by the chief of the supreme tribunal, and by the presiding officers of either of the other legislative houses. This group is limited to one hundred, and its members are elected by the majority action of the elder statesmen themselves. Membership is for life, and when vacancies occur, the person receiving the largest ballot among the list of nominees is thereby duly elected. The scope of this body is purely advisory, but it is a mighty regulator of public opinion and exerts a powerful influence upon all branches of the government. (810.1) 72:2.8 Very much of the federal administrative work is carried on by the ten regional (subfederal) authorities, each consisting of the association of ten states. These regional divisions are wholly executive and administrative, having neither legislative nor judicial functions. The ten regional executives are the personal appointees of the federal chief executive, and their term of office is concurrent with his — six years. The federal supreme tribunal approves the appointment of these ten regional executives, and while they may not be reappointed, the retiring executive automatically becomes the associate and adviser of his successor. Otherwise, these regional chiefs choose their own cabinets of administrative officials. (810.2) 72:2.9 This nation is adjudicated by two major court systems — the law courts and the socioeconomic courts. The law courts function on the following three levels: (810.3) 72:2.10 1. Minor courts of municipal and local jurisdiction, whose decisions may be appealed to the high state tribunals. (810.4) 72:2.11 2. State supreme courts, whose decisions are final in all matters not involving the federal government or jeopardy of citizenship rights and liberties. The regional executives are empowered to bring any case at once to the bar of the federal supreme court. (810.5) 72:2.12 3. Federal supreme court — the high tribunal for the adjudication of national contentions and the appellate cases coming up from the state courts. This supreme tribunal consists of twelve men over forty and under seventy-five years of age who have served two or more years on some state tribunal, and who have been appointed to this high position by the chief executive with the majority approval of the supercabinet and the third house of the legislative assembly. All decisions of this supreme judicial body are by at least a two-thirds vote. (810.6) 72:2.13 The socioeconomic courts function in the following three divisions: (810.7) 72:2.14 1. Parental courts, associated with the legislative and executive divisions of the home and social system. (810.8) 72:2.15 2. Educational courts — the juridical bodies connected with the state and regional school systems and associated with the executive and legislative branches of the educational administrative mechanism. (810.9) 72:2.16 3. Industrial courts — the jurisdictional tribunals vested with full authority for the settlement of all economic misunderstandings. (810.10) 72:2.17 The federal supreme court does not pass upon socioeconomic cases except upon the three-quarters vote of the third legislative branch of the national government, the house of elder statesmen. Otherwise, all decisions of the parental, educational, and industrial high courts are final. 3. The Home Life (811.1) 72:3.1 On this continent it is against the law for two families to live under the same roof. And since group dwellings have been outlawed, most of the tenement type of buildings have been demolished. But the unmarried still live in clubs, hotels, and other group dwellings. The smallest homesite permitted must provide fifty thousand square feet of land. All land and other property used for home purposes are free from taxation up to ten times the minimum homesite allotment. (811.2) 72:3.2 The home life of this people has greatly improved during the last century. Attendance of parents, both fathers and mothers, at the parental schools of child culture is compulsory. Even the agriculturists who reside in small country settlements carry on this work by correspondence, going to the near-by centers for oral instruction once in ten days — every two weeks, for they maintain a five-day week. (811.3) 72:3.3 The average number of children in each family is five, and they are under the full control of their parents or, in case of the demise of one or both, under that of the guardians designated by the parental courts. It is considered a great honor for any family to be awarded the guardianship of a full orphan. Competitive examinations are held among parents, and the orphan is awarded to the home of those displaying the best parental qualifications. (811.4) 72:3.4 These people regard the home as the basic institution of their civilization. It is expected that the most valuable part of a child’s education and character training will be secured from his parents and at home, and fathers devote almost as much attention to child culture as do mothers. (811.5) 72:3.5 All sex instruction is administered in the home by parents or by legal guardians. Moral instruction is offered by teachers during the rest periods in the school shops, but not so with religious training, which is deemed to be the exclusive privilege of parents, religion being looked upon as an integral part of home life. Purely religious instruction is given publicly only in the temples of philosophy, no such exclusively religious institutions as the Urantia churches having developed among this people. In their philosophy, religion is the striving to know God and to manifest love for one’s fellows through service for them, but this is not typical of the religious status of the other nations on this planet. Religion is so entirely a family matter among these people that there are no public places devoted exclusively to religious assembly. Politically, church and state, as Urantians are wont to say, are entirely separate, but there is a strange overlapping of religion and philosophy. (811.6) 72:3.6 Until twenty years ago the spiritual teachers (comparable to Urantia pastors), who visit each family periodically to examine the children to ascertain if they have been properly instructed by their parents, were under governmental supervision. These spiritual advisers and examiners are now under the direction of the newly created Foundation of Spiritual Progress, an institution supported by voluntary contributions. Possibly this institution may not further evolve until after the arrival of a Paradise Magisterial Son. (811.7) 72:3.7 Children remain legally subject to their parents until they are fifteen, when the first initiation into civic responsibility is held. Thereafter, every five years for five successive periods similar public exercises are held for such age groups at which their obligations to parents are lessened, while new civic and social responsibilities to the state are assumed. Suffrage is conferred at twenty, the right to marry without parental consent is not bestowed until twenty-five, and children must leave home on reaching the age of thirty. (812.1) 72:3.8 Marriage and divorce laws are uniform throughout the nation. Marriage before twenty — the age of civil enfranchisement — is not permitted. Permission to marry is only granted after one year’s notice of intention, and after both bride and groom present certificates showing that they have been duly instructed in the parental schools regarding the responsibilities of married life. (812.2) 72:3.9 Divorce regulations are somewhat lax, but decrees of separation, issued by the parental courts, may not be had until one year after application therefor has been recorded, and the year on this planet is considerably longer than on Urantia. Notwithstanding their easy divorce laws, the present rate of divorces is only one tenth that of the civilized races of Urantia. 4. The Educational System (812.3) 72:4.1 The educational system of this nation is compulsory and coeducational in the precollege schools that the student attends from the ages of five to eighteen. These schools are vastly different from those of Urantia. There are no classrooms, only one study is pursued at a time, and after the first three years all pupils become assistant teachers, instructing those below them. Books are used only to secure information that will assist in solving the problems arising in the school shops and on the school farms. Much of the furniture used on the continent and the many mechanical contrivances — this is a great age of invention and mechanization — are produced in these shops. Adjacent to each shop is a working library where the student may consult the necessary reference books. Agriculture and horticulture are also taught throughout the entire educational period on the extensive farms adjoining every local school. (812.4) 72:4.2 The feeble-minded are trained only in agriculture and animal husbandry, and are committed for life to special custodial colonies where they are segregated by sex to prevent parenthood, which is denied all subnormals. These restrictive measures have been in operation for seventy-five years; the commitment decrees are handed down by the parental courts. (812.5) 72:4.3 Everyone takes one month’s vacation each year. The precollege schools are conducted for nine months out of the year of ten, the vacation being spent with parents or friends in travel. This travel is a part of the adult-education program and is continued throughout a lifetime, the funds for meeting such expenses being accumulated by the same methods as those employed in old-age insurance. (812.6) 72:4.4 One quarter of the school time is devoted to play — competitive athletics — the pupils progressing in these contests from the local, through the state and regional, and on to the national trials of skill and prowess. Likewise, the oratorical and musical contests, as well as those in science and philosophy, occupy the attention of students from the lower social divisions on up to the contests for national honors. (812.7) 72:4.5 The school government is a replica of the national government with its three correlated branches, the teaching staff functioning as the third or advisory legislative division. The chief object of education on this continent is to make every pupil a self-supporting citizen. (813.1) 72:4.6 Every child graduating from the precollege school system at eighteen is a skilled artisan. Then begins the study of books and the pursuit of special knowledge, either in the adult schools or in the colleges. When a brilliant student completes his work ahead of schedule, he is granted an award of time and means wherewith he may execute some pet project of his own devising. The entire educational system is designed to adequately train the individual. 5. Industrial Organization (813.2) 72:5.1 The industrial situation among this people is far from their ideals; capital and labor still have their troubles, but both are becoming adjusted to the plan of sincere co-operation. On this unique continent the workers are increasingly becoming shareholders in all industrial concerns; every intelligent laborer is slowly becoming a small capitalist. (813.3) 72:5.2 Social antagonisms are lessening, and good will is growing apace. No grave economic problems have arisen out of the abolition of slavery (over one hundred years ago) since this adjustment was effected gradually by the liberation of two per cent each year. Those slaves who satisfactorily passed mental, moral, and physical tests were granted citizenship; many of these superior slaves were war captives or children of such captives. Some fifty years ago they deported the last of their inferior slaves, and still more recently they are addressing themselves to the task of reducing the numbers of their degenerate and vicious classes. (813.4) 72:5.3 These people have recently developed new techniques for the adjustment of industrial misunderstandings and for the correction of economic abuses which are marked improvements over their older methods of settling such problems. Violence has been outlawed as a procedure in adjusting either personal or industrial differences. Wages, profits, and other economic problems are not rigidly regulated, but they are in general controlled by the industrial legislatures, while all disputes arising out of industry are passed upon by the industrial courts. (813.5) 72:5.4 The industrial courts are only thirty years old but are functioning very satisfactorily. The most recent development provides that hereafter the industrial courts shall recognize legal compensation as falling in three divisions: (813.6) 72:5.5 1. Legal rates of interest on invested capital. (813.7) 72:5.6 2. Reasonable salary for skill employed in industrial operations. (813.8) 72:5.7 3. Fair and equitable wages for labor. (813.9) 72:5.8 These shall first be met in accordance with contract, or in the face of decreased earnings they shall share proportionally in transient reduction. And thereafter all earnings in excess of these fixed charges shall be regarded as dividends and shall be prorated to all three divisions: capital, skill, and labor. (813.10) 72:5.9 Every ten years the regional executives adjust and decree the lawful hours of daily gainful toil. Industry now operates on a five-day week, working four and playing one. These people labor six hours each working day and, like students, nine months in the year of ten. Vacation is usually spent in travel, and new methods of transportation having been so recently developed, the whole nation is travel bent. The climate favors travel about eight months in the year, and they are making the most of their opportunities. (813.11) 72:5.10 Two hundred years ago the profit motive was wholly dominant in industry, but today it is being rapidly displaced by other and higher driving forces. Competition is keen on this continent, but much of it has been transferred from industry to play, skill, scientific achievement, and intellectual attainment. It is most active in social service and governmental loyalty. Among this people public service is rapidly becoming the chief goal of ambition. The richest man on the continent works six hours a day in the office of his machine shop and then hastens over to the local branch of the school of statesmanship, where he seeks to qualify for public service. (814.1) 72:5.11 Labor is becoming more honorable on this continent, and all able-bodied citizens over eighteen work either at home and on farms, at some recognized industry, on the public works where the temporarily unemployed are absorbed, or else in the corps of compulsory laborers in the mines. (814.2) 72:5.12 These people are also beginning to foster a new form of social disgust — disgust for both idleness and unearned wealth. Slowly but certainly they are conquering their machines. Once they, too, struggled for political liberty and subsequently for economic freedom. Now are they entering upon the enjoyment of both while in addition they are beginning to appreciate their well-earned leisure, which can be devoted to increased self-realization. 6. Old-Age Insurance (814.3) 72:6.1 This nation is making a determined effort to replace the self-respect-destroying type of charity by dignified government-insurance guarantees of security in old age. This nation provides every child an education and every man a job; therefore can it successfully carry out such an insurance scheme for the protection of the infirm and aged. (814.4) 72:6.2 Among this people all persons must retire from gainful pursuit at sixty-five unless they secure a permit from the state labor commissioner which will entitle them to remain at work until the age of seventy. This age limit does not apply to government servants or philosophers. The physically disabled or permanently crippled can be placed on the retired list at any age by court order countersigned by the pension commissioner of the regional government. (814.5) 72:6.3 The funds for old-age pensions are derived from four sources: (814.6) 72:6.4 1. One day’s earnings each month are requisitioned by the federal government for this purpose, and in this country everybody works. (814.7) 72:6.5 2. Bequests — many wealthy citizens leave funds for this purpose. (814.8) 72:6.6 3. The earnings of compulsory labor in the state mines. After the conscript workers support themselves and set aside their own retirement contributions, all excess profits on their labor are turned over to this pension fund. (814.9) 72:6.7 4. The income from natural resources. All natural wealth on the continent is held as a social trust by the federal government, and the income therefrom is utilized for social purposes, such as disease prevention, education of geniuses, and expenses of especially promising individuals in the statesmanship schools. One half of the income from natural resources goes to the old-age pension fund. (814.10) 72:6.8 Although state and regional actuarial foundations supply many forms of protective insurance, old-age pensions are solely administered by the federal government through the ten regional departments. (814.11) 72:6.9 These government funds have long been honestly administered. Next to treason and murder, the heaviest penalties meted out by the courts are attached to betrayal of public trust. Social and political disloyalty are now looked upon as being the most heinous of all crimes. 7. Taxation (815.1) 72:7.1 The federal government is paternalistic only in the administration of old-age pensions and in the fostering of genius and creative originality; the state governments are slightly more concerned with the individual citizen, while the local governments are much more paternalistic or socialistic. The city (or some subdivision thereof) concerns itself with such matters as health, sanitation, building regulations, beautification, water supply, lighting, heating, recreation, music, and communication. (815.2) 72:7.2 In all industry first attention is paid to health; certain phases of physical well-being are regarded as industrial and community prerogatives, but individual and family health problems are matters of personal concern only. In medicine, as in all other purely personal matters, it is increasingly the plan of government to refrain from interfering. (815.3) 72:7.3 Cities have no taxing power, neither can they go in debt. They receive per capita allowances from the state treasury and must supplement such revenue from the earnings of their socialistic enterprises and by licensing various commercial activities. (815.4) 72:7.4 The rapid-transit facilities, which make it practical greatly to extend the city boundaries, are under municipal control. The city fire departments are supported by the fire-prevention and insurance foundations, and all buildings, in city or country, are fireproof — have been for over seventy-five years. (815.5) 72:7.5 There are no municipally appointed peace officers; the police forces are maintained by the state governments. This department is recruited almost entirely from the unmarried men between twenty-five and fifty. Most of the states assess a rather heavy bachelor tax, which is remitted to all men joining the state police. In the average state the police force is now only one tenth as large as it was fifty years ago. (815.6) 72:7.6 There is little or no uniformity among the taxation schemes of the one hundred comparatively free and sovereign states as economic and other conditions vary greatly in different sections of the continent. Every state has ten basic constitutional provisions which cannot be modified except by consent of the federal supreme court, and one of these articles prevents levying a tax of more than one per cent on the value of any property in any one year, homesites, whether in city or country, being exempted. (815.7) 72:7.7 The federal government cannot go in debt, and a three-fourths referendum is required before any state can borrow except for purposes of war. Since the federal government cannot incur debt, in the event of war the National Council of Defense is empowered to assess the states for money, as well as for men and materials, as it may be required. But no debt may run for more than twenty-five years. (815.8) 72:7.8 Income to support the federal government is derived from the following five sources: (815.9) 72:7.9 1. Import duties. All imports are subject to a tariff designed to protect the standard of living on this continent, which is far above that of any other nation on the planet. These tariffs are set by the highest industrial court after both houses of the industrial congress have ratified the recommendations of the chief executive of economic affairs, who is the joint appointee of these two legislative bodies. The upper industrial house is elected by labor, the lower by capital. (816.1) 72:7.10 2. Royalties. The federal government encourages invention and original creations in the ten regional laboratories, assisting all types of geniuses — artists, authors, and scientists — and protecting their patents. In return the government takes one half the profits realized from all such inventions and creations, whether pertaining to machines, books, artistry, plants, or animals. (816.2) 72:7.11 3. Inheritance tax. The federal government levies a graduated inheritance tax ranging from one to fifty per cent, depending on the size of an estate as well as on other conditions. (816.3) 72:7.12 4. Military equipment. The government earns a considerable sum from the leasing of military and naval equipment for commercial and recreational usages. (816.4) 72:7.13 5. Natural resources. The income from natural resources, when not fully required for the specific purposes designated in the charter of federal statehood, is turned into the national treasury. (816.5) 72:7.14 Federal appropriations, except war funds assessed by the National Council of Defense, are originated in the upper legislative house, concurred in by the lower house, approved by the chief executive, and finally validated by the federal budget commission of one hundred. The members of this commission are nominated by the state governors and elected by the state legislatures to serve for twenty-four years, one quarter being elected every six years. Every six years this body, by a three-fourths ballot, chooses one of its number as chief, and he thereby becomes director-controller of the federal treasury. 8. The Special Colleges (816.6) 72:8.1 In addition to the basic compulsory education program extending from the ages of five to eighteen, special schools are maintained as follows: (816.7) 72:8.2 1. Statesmanship schools. These schools are of three classes: national, regional, and state. The public offices of the nation are grouped in four divisions. The first division of public trust pertains principally to the national administration, and all officeholders of this group must be graduates of both regional and national schools of statesmanship. Individuals may accept political, elective, or appointive office in the second division upon graduating from any one of the ten regional schools of statesmanship; their trusts concern responsibilities in the regional administration and the state governments. Division three includes state responsibilities, and such officials are only required to have state degrees of statesmanship. The fourth and last division of officeholders are not required to hold statesmanship degrees, such offices being wholly appointive. They represent minor positions of assistantship, secretaryships, and technical trusts which are discharged by the various learned professions functioning in governmental administrative capacities. (816.8) 72:8.3 Judges of the minor and state courts hold degrees from the state schools of statesmanship. Judges of the jurisdictional tribunals of social, educational, and industrial matters hold degrees from the regional schools. Judges of the federal supreme court must hold degrees from all these schools of statesmanship. (817.1) 72:8.4 2. Schools of philosophy. These schools are affiliated with the temples of philosophy and are more or less associated with religion as a public function. (817.2) 72:8.5 3. Institutions of science. These technical schools are co-ordinated with industry rather than with the educational system and are administered under fifteen divisions. (817.3) 72:8.6 4. Professional training schools. These special institutions provide the technical training for the various learned professions, twelve in number. (817.4) 72:8.7 5. Military and naval schools. Near the national headquarters and at the twenty-five coastal military centers are maintained those institutions devoted to the military training of volunteer citizens from eighteen to thirty years of age. Parental consent is required before twenty-five in order to gain entrance to these schools. 9. The Plan of Universal Suffrage (817.5) 72:9.1 Although candidates for all public offices are restricted to graduates of the state, regional, or federal schools of statesmanship, the progressive leaders of this nation discovered a serious weakness in their plan of universal suffrage and about fifty years ago made constitutional provision for a modified scheme of voting which embraces the following features: (817.6) 72:9.2 1. Every man and woman of twenty years and over has one vote. Upon attaining this age, all citizens must accept membership in two voting groups: They will join the first in accordance with their economic function — industrial, professional, agricultural, or trade; they will enter the second group according to their political, philosophic, and social inclinations. All workers thus belong to some economic franchise group, and these guilds, like the noneconomic associations, are regulated much as is the national government with its threefold division of powers. Registration in these groups cannot be changed for twelve years. (817.7) 72:9.3 2. Upon nomination by the state governors or by the regional executives and by the mandate of the regional supreme councils, individuals who have rendered great service to society, or who have demonstrated extraordinary wisdom in government service, may have additional votes conferred upon them not oftener than every five years and not to exceed nine such superfranchises. The maximum suffrage of any multiple voter is ten. Scientists, inventors, teachers, philosophers, and spiritual leaders are also thus recognized and honored with augmented political power. These advanced civic privileges are conferred by the state and regional supreme councils much as degrees are bestowed by the special colleges, and the recipients are proud to attach the symbols of such civic recognition, along with their other degrees, to their lists of personal achievements. (817.8) 72:9.4 3. All individuals sentenced to compulsory labor in the mines and all governmental servants supported by tax funds are, for the periods of such services, disenfranchised. This does not apply to aged persons who may be retired on pensions at sixty-five. (817.9) 72:9.5 4. There are five brackets of suffrage reflecting the average yearly taxes paid for each half-decade period. Heavy taxpayers are permitted extra votes up to five. This grant is independent of all other recognition, but in no case can any person cast over ten ballots. (818.1) 72:9.6 5. At the time this franchise plan was adopted, the territorial method of voting was abandoned in favor of the economic or functional system. All citizens now vote as members of industrial, social, or professional groups, regardless of their residence. Thus the electorate consists of solidified, unified, and intelligent groups who elect only their best members to positions of governmental trust and responsibility. There is one exception to this scheme of functional or group suffrage: The election of a federal chief executive every six years is by nation-wide ballot, and no citizen casts over one vote. (818.2) 72:9.7 Thus, except in the election of the chief executive, suffrage is exercised by economic, professional, intellectual, and social groupings of the citizenry. The ideal state is organic, and every free and intelligent group of citizens represents a vital and functioning organ within the larger governmental organism. (818.3) 72:9.8 The schools of statesmanship have power to start proceedings in the state courts looking toward the disenfranchisement of any defective, idle, indifferent, or criminal individual. These people recognize that, when fifty per cent of a nation is inferior or defective and possesses the ballot, such a nation is doomed. They believe the dominance of mediocrity spells the downfall of any nation. Voting is compulsory, heavy fines being assessed against all who fail to cast their ballots. 10. Dealing with Crime (818.4) 72:10.1 The methods of this people in dealing with crime, insanity, and degeneracy, while in some ways pleasing, will, no doubt, in others prove shocking to most Urantians. Ordinary criminals and the defectives are placed, by sexes, in different agricultural colonies and are more than self-supporting. The more serious habitual criminals and the incurably insane are sentenced to death in the lethal gas chambers by the courts. Numerous crimes aside from murder, including betrayal of governmental trust, also carry the death penalty, and the visitation of justice is sure and swift. (818.5) 72:10.2 These people are passing out of the negative into the positive era of law. Recently they have gone so far as to attempt the prevention of crime by sentencing those who are believed to be potential murderers and major criminals to life service in the detention colonies. If such convicts subsequently demonstrate that they have become more normal, they may be either paroled or pardoned. The homicide rate on this continent is only one per cent of that among the other nations. (818.6) 72:10.3 Efforts to prevent the breeding of criminals and defectives were begun over one hundred years ago and have already yielded gratifying results. There are no prisons or hospitals for the insane. For one reason, there are only about ten per cent as many of these groups as are found on Urantia. 11. Military Preparedness (818.7) 72:11.1 Graduates of the federal military schools may be commissioned as “guardians of civilization” in seven ranks, in accordance with ability and experience, by the president of the National Council of Defense. This council consists of twenty-five members, nominated by the highest parental, educational, and industrial tribunals, confirmed by the federal supreme court, and presided over ex officio by the chief of staff of co-ordinated military affairs. Such members serve until they are seventy years of age. (819.1) 72:11.2 The courses pursued by such commissioned officers are four years in length and are invariably correlated with the mastery of some trade or profession. Military training is never given without this associated industrial, scientific, or professional schooling. When military training is finished, the individual has, during his four years’ course, received one half of the education imparted in any of the special schools where the courses are likewise four years in length. In this way the creation of a professional military class is avoided by providing this opportunity for a large number of men to support themselves while securing the first half of a technical or professional training. (819.2) 72:11.3 Military service during peacetime is purely voluntary, and the enlistments in all branches of the service are for four years, during which every man pursues some special line of study in addition to the mastery of military tactics. Training in music is one of the chief pursuits of the central military schools and of the twenty-five training camps distributed about the periphery of the continent. During periods of industrial slackness many thousands of unemployed are automatically utilized in upbuilding the military defenses of the continent on land and sea and in the air. (819.3) 72:11.4 Although these people maintain a powerful war establishment as a defense against invasion by the surrounding hostile peoples, it may be recorded to their credit that they have not in over one hundred years employed these military resources in an offensive war. They have become civilized to that point where they can vigorously defend civilization without yielding to the temptation to utilize their war powers in aggression. There have been no civil wars since the establishment of the united continental state, but during the last two centuries these people have been called upon to wage nine fierce defensive conflicts, three of which were against mighty confederations of world powers. Although this nation maintains adequate defense against attack by hostile neighbors, it pays far more attention to the training of statesmen, scientists, and philosophers. (819.4) 72:11.5 When at peace with the world, all mobile defense mechanisms are quite fully employed in trade, commerce, and recreation. When war is declared, the entire nation is mobilized. Throughout the period of hostilities military pay obtains in all industries, and the chiefs of all military departments become members of the chief executive’s cabinet. 12. The Other Nations (819.5) 72:12.1 Although the society and government of this unique people are in many respects superior to those of the Urantia nations, it should be stated that on the other continents (there are eleven on this planet) the governments are decidedly inferior to the more advanced nations of Urantia. (819.6) 72:12.2 Just now this superior government is planning to establish ambassadorial relations with the inferior peoples, and for the first time a great religious leader has arisen who advocates the sending of missionaries to these surrounding nations. We fear they are about to make the mistake that so many others have made when they have endeavored to force a superior culture and religion upon other races. What a wonderful thing could be done on this world if this continental nation of advanced culture would only go out and bring to itself the best of the neighboring peoples and then, after educating them, send them back as emissaries of culture to their benighted brethren! Of course, if a Magisterial Son should soon come to this advanced nation, great things could quickly happen on this world. (820.1) 72:12.3 This recital of the affairs of a neighboring planet is made by special permission with the intent of advancing civilization and augmenting governmental evolution on Urantia. Much more could be narrated that would no doubt interest and intrigue Urantians, but this disclosure covers the limits of our permissive mandate. (820.2) 72:12.4 Urantians should, however, take note that their sister sphere in the Satania family has benefited by neither magisterial nor bestowal missions of the Paradise Sons. Neither are the various peoples of Urantia set off from each other by such disparity of culture as separates the continental nation from its planetary fellows. (820.3) 72:12.5 The pouring out of the Spirit of Truth provides the spiritual foundation for the realization of great achievements in the interests of the human race of the bestowal world. Urantia is therefore far better prepared for the more immediate realization of a planetary government with its laws, mechanisms, symbols, conventions, and language — all of which could contribute so mightily to the establishment of world-wide peace under law and could lead to the sometime dawning of a real age of spiritual striving; and such an age is the planetary threshold to the utopian ages of light and life. (820.4) 72:12.6 [Presented by a Melchizedek of Nebadon.]

Join Founder and CEO of Thompson & Associates, Eddie Thompson, as he speaks with President Cayce Powell, MBA, J.D., FCEP, discussing bequests and other forms of testamentary gifts. In this podcast, they will cover the following points, and more: 1. How can a donor make these types of gifts? 2. Does it require a donor to rewrite their Will? 3. Can a donor change the beneficiaries once they have been established? 4. How can a donor ensure that their spouse is taken care of first and foremost? 5. What are the drawbacks to consider with these types of gifts? 6. What are the options available to leave a bequest in a Will? 7. Are there advantages to having charitable donations come from a retirement account as opposed to coming out of an estate? DEV – The Development (DEV) podcasts, hosted by Thompson & Associates CEO Eddie Thompson, share wisdom from some of the nation’s most seasoned professionals on a wide variety of fundraising-related topics. www.ceplan.com

There's plenty of talk on radio, but with 20twenty you'll find Life, Culture & Current events from a Biblical perspective. Interviews, stories and insight you definately won't hear in the mainstream media. This feed contains selected content from 20twenty, heard every weekday morning. See www.vision.org.au for more details Help Vision to keep 'Connecting Faith to Life': https://vision.org.au/donate See omnystudio.com/listener for privacy information.

On this week’s show, I return to my favorite topic – fundraising. Many, many organizations – even 30, 40 or 50 years old – are not encouraging donors to remember the organization in their wills. It’s a huge lost opportunity and yet, planned giving can be an easy and natural fit into the fundraising and communications you’re doing now. It … Read more about this episode...

Tip of the Week 12 RRSPs: a ‘no cost’ alternative to bequests

Charities in Canada are not allowed to bestow undue benefit, a situation where an individual, corporation, or other entity receives a tangible benefit from their involvement with a particular charity. This is a very important issue for charities to understand since the penalty for giving an undue benefit is 105% of the benefit for a first offence and 110% of the benefit for a second offence. Although there are many examples of how charities can get into trouble with undue benefit, a common difficulty that charities should watch for is member and non-member pricing.Understanding undue benefit

This week on Hull on Estates, Nadia Harasymowycz and Paul Trudelle discuss bequests to minors and how a state trustee can deal with any issues that may arise.  If you have any comments, email us at or leave us a comment on our blog.

The federal government recently released their 2010 budget, which contained some big changes for Canadian charities. What will likely affect charities the most is the removal of the 80/20 disbursement quota and changes to the capital disbursement quota. In this podcast, Adam and Maggie discuss the implications of these changes and how your charity will be affected. Response to the 2010 federal budget

Late last year, the C.D. Howe Institute published a white paper written by Adam Aptowitzer where he argued that because the federal government does not have the necessary jurisdiction to regulate charities, it is forced to use the registration system, through the Canada Revenue Agency, to enforce regulations more generally. This podcast provides further clarification and discussion of Aptowitzer's paper, and is of vital interest to anyone working in the nonprofit sector.Difficulties with Canada's charity regulations

Have you filed your charity information return (T3010B)? Although charities don't have to file income tax returns, filing their information return is one of the most important responsibilities that a charity has. A failure to file results in the Canada Revenue Agency revoking a charity's registered status. In this podcast, find out what might cause a charity not to file, what happens when a charity doesn't file, and why it is important to file on time.The importance of filing a charity information return

Are you prepared to meet all your legal requirements in 2010? Find out the top three things you should be aware of for 2010, as well as other factors such as insurance, employment agreements, privacy policies. Additionally, this podcast covers a list of resources for organizations that find themselves missing something on the checklist.Legal checklist for 2010

Are you thinking of starting or joining an umbrella group that oversees other organizations? If so, it's vital that you understand all the legal ramifications, including charitable status, following provincial and federal regulations, disbursement quotas, and basic terminology. Umbrella groups can certainly provide a variety of benefits to member organizations as well, something also covered in the podcast.Umbrella groups

Unemployment rates continue to climb across Canada, and with nonprofits struggling to raise funds, more and more organizations are looking at the difficult decision of laying off staff. Find out the legal aspects related to layoffs and employee terminations, how the law protects employees, and what your organization must do before letting go of staff, in this podcast.What you need to know about employee dismissal

When an organization in Canada seeks incorporation, it is necessary for them to have a consitution, bylaws, and letters of patent in place. In this podcast, Adam explains each of these terms, describes what types of information must be included in each document, and suggests where organizations can go for more information on preparing them.Bylaws, letters patent, and constitutions

In 2010, both British Columbia and Ontario will begin using a harmonized sales tax. This change will have an impact on nonprofits and charities in many different ways, including with regards to federal tax exemptions and disbursement quotas. Listen to this podcast to find out whether your organization will have to pay more in taxes, how your administration costs may drop, and how the HST might affect your clients and donors.How HST will affect Canadian nonprofits

Many Canadian nonprofits belong to some type of international association and gain valuable benefits from doing so. But membership in an international organization does carry with it some legal ramifications, making it vital for nonprofits to know their rights and responsibilities. In this podcast, Adam and Nicole discuss how this type of membership can affect lawsuits, taxes, and fundraising efforts. Membership in an international organization

The Canada Revenue Agency (CRA) recently released a new Guidance on Fundraising document, with the purpose of educating charities on what is considered appropriate, and legal, with regards to fundraising activities. Since the CRA will be auditing charities' fundraising activities based on the regulations set out in this new guidance, it is vital that all Canadian charities have a full understanding of how it affects them.New CRA Guidance on Fundraising

Appearing before a government committee can be a nerve-wracking experience for many nonprofit leaders and employees. But nonprofits and charities have a unique role to play in helping to inform government in all levels, especially since so many across Canada have access to research and information that is just not available elsewhere. This podcasts explains how appearing before government is related to, but not necessarily the same thing as, engaging in political activities such as lobbying and advocacy.Appearing before government committees

As of May 2009, the Canada Revenue Agency (CRA) replaced the Registered Charity Information Return with a new form, the T3010B. The new form contains far more detailed content, and because of the nature of the questions it is essential that the form is filled out properly. This podcast also discusses the new application for registered charity status which will be in effect as of September 2009.New CRA forms for charities

Steve Davis and Rachel Tidwell discuss Donor Advised Funds, providing explanation, examples and benefits.

After last month's podcast you should be armed with a good understanding of just what the GST is. This month, we discuss the unique effect that the GST has on charities, the importance for the organization and its directors to understand their liabilities with regards to the GST, and how to determine whether a charity should register with a GST number.How the GST affects charities

Steve Davis and Rachel Tidwell discuss Charitable Gift Annuities.

Steve Davis and Rachel Tidwell discuss Charitable Gift Annuities.

Steve Davis and Rachel Tidwell discuss Charitable Gift Annuities.

Understanding how the Goods and Services Tax (GST) works is important to all Canadians. In this podcast, find out exactly what the GST is and how it works, whether it is similar to PST in some provinces, as well as how to register for a GST number and how to get a GST tax return.Introduction to the Goods and Services Tax

The Income Tax Act requires charities, as nontaxable entities, to spend a certain percentage of their income each year on charitable activities. In this podcast, find out more about these disbursement quotas, what happens when a charity doesn't comply with their disbursement quota, and how long-term projects fit into the equation.CRA disbursement quotas: Part 1

In this podcast, we continue the discussion of disbursement quotas that began in Part 1 and explore such topics as how to calculate your disbursement quota, whether or not an accountant is necessary, how foundations amass large endowments, and the definition of "enduring property".CRA disbursement quotas: Part 2

With investors throughout the world facing the economic crunch of volatile markets, charities might expect to see a decrease in gifts of shares or stock, and may even feel uncomfortable talking to their donors about the potential of such gifts. In this podcast, find out how the downturn in the stock market affects these types of donations from the perspective of both the donor and the charity, how the benefits that donors receive from such gifts differ from when the market is strong, and what a charity should do if they receive a gift of stock.How market conditions affect charitable giving (MP3)

When audited by the Canada Revenue Agency, charities may find themselves being asked to provide third-party information. Third-parties can be as varied as the charity's donors or employees, and when the CRA requests information, a charity has little choice but to hand it over. Listen now to learn more about situations where third-party information may be requested, the impact of a charity's privacy policy on such a request, as well as a charity's liabilities with regard to the accuracy of the information they provide. Providing third-party information to the CRA

When it comes to compliance with tax laws, many charities feel slightly in the dark. But an understanding of the CRA Charities Directorate and its regulations is of utmost importance if your charity is to avoid an audit, investigation, or even revocation of its charitable status. In this podcast, find out when a charity should communicate with the CRA Charities Directorate, best ways to contact the directorate, the role of the ombudsperson, and common mistakes when dealing with the directorate. Dealing with the CRA Charities Directorate

On the surface, the difference between a corporate and an individual gift might seem quite negligible. However, it is important for charities to be aware of the differences between these two types of gifts so that they can ensure they are meeting all of their legal obligations. Find out more about tax credits vs. tax deductions, corporate donations as a business expense, and corporate sponsorships and charitable contributions in this podcast. Corporate vs. individual donations

Compliance agreements are really just agreements made by an organization to comply with the law. How does this affect charities? Typically, compliance agreements occur between charities and the Canada Revenue Agency (CRA), often following an infraction. Find out exactly what a compliance agreement is, when the CRA might issue one, and what happens if a charity violates a compliance agreement. What you need to know about CRA compliance agreements

Transcript and information regarding episode 30 of the Australian Centre for Philanthropy and Non Profit Studies.

Focusing on recent CPNS research on planned giving in Australia, Dr Wendy Scaife provides a brief summary of her and Dr Kym Madden's report, Keeping Giving Going: Charitable Bequests and Australians. Professor Myles McGregor-Lowndes introduces listeners to his and Frances Hannah's report Every Player Wins a Prize? Family Provision Applications and Bequests to Charity.

During Hull on Estates Episode #62, Justin de Vries and Megan Connolly discuss the McDougald Estate c. Gooderham case decision of the Ontario Court of Appeal. They discuss what happens when attorneys for property sell assets that have been specifically gifted in a will. What can a beneficiary do?