Gift planning has been known by a variety of terms, including "deferred giving" and "planned giving." Fundamentally, it is the making of a charitable gift in a manner that takes advantage of existing tax laws that encourage and facilitate philanthropy. Some gifts may be of immediate charitable benefit; others may not achieve their charitable purpose for many years.

Staff in HMC's Office of Development is available to examine and propose a variety of types of gifts to meet your circumstances. It is always important that any suggested gift be discussed with your CPA, your attorney and with your family. Our legal information may be helpful when you meet with your advisors.

Planned gifts have pros and cons, and the challenge is to find one that matches your circumstances. HMC donors have given a wide variety of unique planned gifts.

Gift planning techniques can help you realize your philanthropic objectives: to provide scholarships to deserving students, promote a special kind of education, endow great teaching. They can also be immediately and beneficial to your personal income or tax situation. Planned gifts are advantageous when you have two simultaneous goals: to benefit a charity and to deal with estate tax, income tax or income issues. We thank you for considering this special method of philanthropy.