P Nutter Nutter Charitable Advisors

Steps for Building a Planned Giving Program

POLICIES

Develop gift acceptance and gift crediting policies that are approved by the Board.

RESOURCES

Have resources available (e.g., Tax Economics of Charitable Giving, Teitell's PortablePlanning Giving Manager, PG Calc) and train current staff in planned giving vehicles andprocedures. Hire new staff members only after planned giving program starts to paydividends.

ENCOURAGE SUPPORTERS

Make current supporters aware of planned giving program and encourage inquiries.Determine what types of gifts the organization can expect from its core supporters andtailor marketing efforts to those gifts first.

• STORYTELLING

Articulate narratives of how past gifts have had a positive impact on the organization'swork and been meaningful for the donors at the same time.

• WEBSITE AND BROCHURES

Purchase and/or develop brochures and form letters on planned giving opportunities torespond to inquiries.

Develop content for website.

• LEGACY SOCIETY

Institute a legacy society and encourage supporters to tell the organization when (andwhere) they have included the organization in their estate plans. Have organization'slegal name and sample devise language in brochures/newsletters and on website andprovide the same information to staff who respond to phone or email inquiries.

NUTTER McCLENNEN & FISH LLP l ATTORNEYS AT LAW

155 Seaport Boulevard Boston, Massachusetts 02210

www.nutter.com l @NutterLaw

Nutter

BUDGET

Nutter Charitable Advisors

Let each donor's legal and financial advisors do the 'heavy lifting' on a planned gift, butbudget for legal advice to staff in connection with (i) providing information to a potentialdonor when he or she is considering a complex planned gift and (ii) structuring gifts to bestserve the organization's mission.

Have counsel standing by to assist organization in responding to inquiries.

BANKING and BEANCOUNTING

Identify a financial institution and accountant to provide custody, compliance and/oradministrative support for certain types of planned gifts.

[As of May 2015]

NUTTER McCLENNEN & FISH LLP l ATTORNEYS AT LAW155 Seaport Boulevard Boston, Massachusetts 02210www.nutter.com l @NutterLaw