C.6. Report on Trusts and Charitable Gift Annuities
Spring 1992
Development Policy and Administration Manual
Chapter V. Requirements for Reporting Gifts
Section C. Report Descriptions
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REPORT ON TRUSTS AND CHARITABLE GIFT ANNUITIES
The Report on Trusts and Charitable Gift Annuities, while not a
regularly scheduled report required by The Regents, provides a
profile of the activities of the campuses and Campus Foundations
in the area of planned giving. It is presented at The Regents'
January meeting.
Figures for gifts held in trust by The Regents are provided by
Corporate Accounting in the Office of the President. Figures for
gifts held in trust by the Campus Foundations are provided by the
campuses. For each category, the report includes both the number
of agreements or contracts and the cumulative dollar value:
annuity trusts, unitrusts, charitable lead trusts, pooled income
funds, irrevocable trusts, gift annuity contracts, and life
estates. A supplemental chart includes data provided by the
campuses on assets administered by third-party trustees; bequests
received in the preceding fiscal year; bequest expectancies;
other charitable funds administered by the Campus Foundations;
and gifts of life insurance policies.
Requests for data will be made in the fall, and will cover the
preceeding fiscal year. A copy of the June 1991 supplemental
chart, which accompanied the January 1992 report to The Regents,
follows.