Gift Planning (more commonly known as planned giving) is an area of fundraising that refers to several specific gift types that can be funded with cash, equity, or property.

Planned gifts are referred to as such because they require more planning, negotiation, and counsel than many other gifts.

Planned gifts can result in immediate income, income to charity over time or services to delay a gift for life or another period of time while the donor or others retain income and/or access to the assets used to fund the gift.

Because of the current or future charitable benefits, a number of income tax, capital gains, estate and gift benefits are associated with giving in this way.

Funds generated through planned gifts are usually devoted to current funding needs as well as capital projects and endowments.