CONFERENCE
May 19, 2023
Desert Willow Conference Center
ARIZONA'S PREMIER EDUCATION EVENT FOR CHARITABLE GIFT PLANNING PROFESSIONALS
WELCOME FROM THE PRESIDENT AND CONFERENCE CHAIR
It’s our great privilege to welcome you to Arizona Charitable Gift Planners’ 29th Annual Conference!
We’re so glad you’re here and hope you have a wonderful day of learning and interacting with this year’s amazing line-up of conference speakers, with your fellow gift planners and professional advisors, and with our conference partners.
We are incredibly grateful to all who helped make today’s conference possible, and especially our very generous sponsors whose financial support helped underwrite today’s event. Please be sure to visit their information tables and learn how you and your organization can benefit from the resources they offer.
A very special thank you to AZCGP’s board and committees for your many hours of planning and hard work throughout the year to put on today’s event. This conference is only possible thanks to the efforts of dedicated volunteers serving on our Programs, Development, Marketing, and Conference Steering Committees, with support from our association management team at Premium Organization.
We hope you will come away from today feeling inspired, refreshed, and ready to apply what you learn to your work and career, and make the most of new and renewed connections with your fellow participants. And we invite you to stay active with AZCGP all year! There are countless opportunities – by becoming a member, volunteering for a committee, being a program partner, and of course attending our monthly programs and social activities.
Thanks again for being with us today. Enjoy the conference!
Brad Harris, CFRE, CAP® President
Beth Salazar, CAP® Vice President & Conference Committee Chair
Arizona Charitable Gift Planners Conference | 3
PRESIDENT S LETTER
2022/2023 Current Board of Directors
President
Brad Harris, CFRE, CAP®
A New Leaf
Vice President
Beth Salazar, CAP®
Southwest Autism Research & Resource Center
Secretary
Cindy Bozik, CTFA
Mariner Wealth Advisors
Treasurer
Alan Knobloch, CFRE
Synergy Philanthropy
Past President
Judith Smith, CFRE
GivingSmith
Director
Margaret Stephens-Reed
VALLEYLIFE
Director
Bridget Costello
Free Arts for Abused Children of Arizona
Director
Adele Dietrich, CFRE, CAP®
Gift Planning Officers, LLC
Director
Susan Waschler, CFRE
Valley of the Sun YMCA
Director
Kristen Mihaljevic, CGPP, CAP®
Arizona Community Foundation
Director
Russell Bucklew, JD, CFP®, CAP®
ASU Foundation
Director
Andrea Claus
Morris Hall PLLC
Director
Darin Shebesta, CFP®, AIF, CAP®
Jackson | Roskelley Wealth Advisors
Director
John Moore, CKA, CIMA CAP®
Director
Vanessa Martin
Arizona Humane Society
THANK YOU Arizona Charitable Gift Planners Conference | 5
2023/2024 Incoming
Board of Directors
President
Beth Salazar, CAP®
Southwest Autism Research & Resource Center
Vice President
Darin Shebesta, CFP®, AIF, CAP®
Jackson | Roskelley Wealth Advisors
Secretary
Cindy Bozik, CTFA
Mariner Wealth Advisors
Treasurer
Alan Knobloch, CFRE
Synergy Philanthropy
Past President
Brad Harris, CFRE, CAP®
A New Leaf Director
Bridget Costello
Free Arts for Abused Children of Arizona
Director
Susan Waschler, CFRE
Valley of the Sun YMCA
Director
Kristen Mihaljevic, CGPP, CAP®
Arizona Community Foundation
Director
Russell Bucklew, JD, CFP®, CAP®
ASU Foundation
Director
Andrea Claus
Morris Hall PLLC
Director
John Moore, CKA, CIMA CAP®
Director
Vanessa Martin
Arizona Humane Society Director
Thomesa Lydon, CRES, SRES, ASP
Lydon Senior Pathways/ReMax Excalibur
Director
Nicola Lawrence, CFRE, CAP®
Phoenix Children’s Hospital Foundation
Director
Beth Jo Zeitzer
R.O.I. Properties
8 | Arizona Charitable Gift Planners Conference WELCOME
8:10am - 9:00am
Seven Things Donors Wish We
Wayne Olson
Fundraiser, Author, Speaker | Aim Higher LUNCH
12:30pm - 1:20pm
Johni Hays, J.D., FCEP
Executive Vice President | Thompson & Associates PRESENTATION
KEYNOTE SESSIONS Arizona Charitable Gift Planners Conference | 10
BREAKFAST KEYNOTE
Knew
KEYNOTE
Mistakes
Stories of Ethical Dilemmas in Charitable Planning: Learn from the
of Others
Session is Approved for 1PT CE Credit Session is Approved for 1PT CE Credit No Slides Provided
SLIDES
AGENDA
FRIDAY MAY 19th
7:15am Check-in / Breakfast
8:00am Opening Announcements
8:10am Breakfast Keynote
Wayne Olson, Fundraiser, Author, Speaker | Aim Higher
Seven Things Donors Wish We Knew
9:15am Breakout Sessions
Getting Started: 72-Hour PG Program
Judi Smith, MA, CFRE, President | GivingSmith
Getting Inspired: How to Effectively Manage Bequests and Honor Your Donor’s Intent
Lindy Nash, Supervising Attorney | Chisholm Chisholm & Kilpatrick LTD
Getting Technical: The Five Key Financial Planning Trends That Will Impact Giving
Juan Ros, CFP®, AEP®, CEPA®, CVGA®, Financial Advisor | Forum
10:20am Break: Networking, Partner Connections
Ask the Experts: Lindy Nash
10:30am Breakout Sessions
Getting Started: Do's and Don'ts for Art Donations
Carolyn Mani, West Coast Director Trust & Estates | Heritage Auctions
Getting Inspired: Jeopardy! Alex Trebeck, I'll Take Annuities for $1,000
Johni Hays, J.D., FCEP, Executive Vice President | Thompson & Associates
Getting Technical: The Generous Business: How Families Use Their Business as an Engine for Generosity
Michael King, Vice President | Charitable Wealth Strategist
14 | Arizona Charitable Gift Planners Conference
FRIDAY MAY 19th
11:40am Break: Networking, Partner Connections
Ask the Experts: Carolyn Mani & Juan Ros
11:55am Lunch
12:30pm Lunch Keynote
Johni Hays, J.D., FCEP, Exec Vice President | Thompson & Associates
Stories of Ethical Dilemmas in Charitable Planning: Learn from the Mistakes of Others
1:20pm Break: Networking, Partner Connections
1:35pm Breakout Sessions
Getting Started: Generosity and Legacy
Lucas Cooper, VP of Network Relations | National Christian Foundation
Getting Inspired: Tax Policy: Driver of Gifts or Restrictor of Gifts?
Amina Saeed, Attorney | River Valley Law Firm
Getting Technical: Life Insurance Settlements: An Additional Fundraising Opportunity
Lisa Rehburg, Life Insurance Settlements Broker | Rehburg Life Insurance Settlements
2:40pm Break: Networking, Partner Connections
2:55pm Closing End of the Day Giveaways
3:30pm Adjourn
Arizona Charitable Gift Planners Conference | 15
AGENDA
GETTING INSPIRED TRACK Arizona Charitable Gift Planners Conference | 17 9:15am - 10:20am How to Effectively Manage Bequests and Honor Your Donor’s Intent Lindy Nash Supervising Attorney | Chisholm Chisholm & Kilpatrick LTD 10:30am - 11:40am Jeopardy! Alex Trebeck, I'll Take Annuities for $1,000 Johni Hays, J.D., FCEP Executive Vice
| Thompson & Associates 1:35pm - 2:40pm Tax Policy: Driver of Gifts or Restrictor of Gifts? Amina Saeed Attorney | River Valley Law Firm PRESENTATION SLIDES PRESENTATION SLIDES Presentation Slides provided Post Event Session is Approved for 1PT CE Credit Approved for 1PT CE Credit / one (1) hour of CE credit Approved for 1PT CE Credit / one (1) hour of CE credit
President
GETTING TECHINCAL TRACK Arizona Charitable Gift Planners Conference | 19 9:15am - 10:20am The Five Key Financial Planning Trends That Will Impact Giving Juan Ros, CFP®, AEP®, CEPA®, CVGA® Financial Advisor | Forum 10:30am - 11:40am The Generous Business: How Families Use Their Business as an Engine for Generosity Michael King Vice 1:35pm - 2:40pm Life Insurance Settlements: An Additional Fundraising Opportunity Lisa Rehburg PRESENTATION SLIDES PRESENTATION SLIDES PRESENTATION SLIDES Approved for 1PT CE Credit / one (1) hour of CE credit Approved for 1PT CE Credit / one (1) hour of CE credit Approved for 1PT CE Credit / one (1) hour of CE credit
Chartered Advisor in Philanthropy
April 2023 - January 2024
JointheArizonaCommunityFoundationandtheArizona Charitable Gift PlannersforamoderatedCAPStudyGroup.Subjecttospaceavailability, youmayjointhegroupatthebeginningofanycoursemodule
Forthelatestupdates,visitazfoundation.org/CAP.
Allmeetingstakeplacefrom8:00to10:00a.m.
GS849: Charitable Strategies
April 24, May9, June 6,June 20, 2023
GS859: Gift Planning in a Nonprofit Context
Dates to be determined
CAP Program
The Chartered Advisor in Philanthropy® is a designation provided by The American College of Financial Services. The CAP® curriculum is designed to provide specialized education in philanthropic planning, giving students the knowledge and tools needed to help clients articulate and advance their highest aspirations for self, family and society.
CAP Study Group
Impactinthe Context
GS839: Planning forPhilanthropic
of FamilyWealth
Dates to be determined
Forpricing and enrollment information fortheAmerican College of Financial Services CAPprogramandtoreserve yourseatinthe ACF/AZCGP CAPStudyGroup,visit azfoundation.org/CAP
For more information, contact Jill McIlroy at jmcilroy@azfoundation.org or call 602.682.2077
The CAP Study Group provides enrolled students with an opportunity to elevate and deepen their study experience through discussions with other candidates in the disciplines of law, accounting, finance and gift planning. In addition to learning through collaborative discourse and real life case studies, study group participants will gain a supportive referral network of like-minded professionals with a broad range of perspectives.
ACF/AZCGP
CAPSTUDYGROUP
Arizona Charitable Gift Planners Conference | 22
How to Give to Charity…Without It Costing You (Or Charity) Anything
Peer-Reviewed “Optimized CLAT” Returns Donation (Or Perhaps More) Back to Donor After Several Years…And Provides a Larger Gift to Charity
Donor A -$1M Cash Gift to Charity
Donor A makes a cash gift of $1M to charity (or a charitable donor advised fund).
Donor A receives a $1M tax deduction…but nothing else in return. Tax Deduction $ Paid to Charity
Donor B -$1M Gift to Optimized CLAT
DonorBtransfers$1MintotheOptimizedCLAT(whichoperatesmuchlikearegularinvestmentaccount setupwithhisinvestmentadvisor,butwitha“Lock-UpPeriod”wherethefundscan’tbewithdrawnfor sometime).DonorBreceivesanimmediate$1Mtaxdeduction(likeDonorAabove).However,DonorB doesn’tgiveanythingawaytocharityquiteyet;instead,heremainsincontrolofinvestingthefull$1M (whichwillbereturnedtohimlater).
Toenjoythetaxdeduction,theTaxCoderequiresDonorBtomakeannualpaymentsfromtheaccountto anynon-profitsorcharitiesselectedbyDonorB (includingadonoradvisedfund)…muchlikereceivingatax deductionforgivingcharityan“I.O.U.”
Thedonorselectsthenumberofyearstospreadouttheannualpayments;however,theTaxCoderequires thatthepaymentsmusttotal$1M…plusalittlebitmore(tocompensatecharitiesforhavingtowaitforthe donation)basedontheIRS-setinterestrateineffectwhentheaccountisfunded(whichiscurrentlynearan all-timelow).
Aftermakingallpayments,theremaininginvestmentsintheaccountarepaidbacktoDonorB.
Tomaximizethetimethatthe$1Mcanappreciateandgrow,DonorBselectsa20-yearcharitablepayment term(“Lock-UpPeriod”),butwithsmallpaymentstocharityintheearlieryears.
AsindicatedonthefollowingPaymentSchedule,DonorBenjoysthesame$1Mtaxdeductionas DonorA.However,DonorBreceivesback~$2Mandcharityreceives~$1.3M. BothDonorBand charitybenefittremendously.
AdditionalBenefits:(i)accountmaybefundedwithupto30%ofannualincome,everysingleyear,asa retirementstrategy,(ii)accountassetsareimmediatelyprotectedfromcreditors(&divorce,ifsinglewhen funded),(iii)remainingaccountassetsmaybegiftedtofamily,freeofgift/estatetaxes,and(iv)nolimiton lengthofLock-UpPeriod(thelonger,thegreaterthepotentialbenefits).
Considerations:(i)DonorBcannotwithdrawassetsfromaccountuntilendofLock-UpPeriod,(ii)DonorB paystaxesonincomegeneratedinsideaccount(liketypicalinvestmentaccount)
(602)
© May 2022 Frazer, Ryan, Goldberg
Arnold
Jonathon Morrison, Esq. Senior Partner, Tax and Family Wealth Planning jmorrison@frgalaw.com;
277-2010
&
$ Back to Donor $1M $1M -----
Tax Deduction $ Paid to Charity $ Back to Donor $1M $1.3M $2M
