Charts, Terms & Concepts

Clarkson University » Giving » Gift Planning

Glossary

Charts
CGA Rates
Endowed Fund Minimums/Naming Opportunities
Federal Gift and Estate Tax Exemption Levels
Gift-With-Income Comparison Chart

Terms
Adjusted Gross Income, Deduction Limits & Carry Forward
Endowment
Gift Planning
Gift Valuation
IRS Discount Rate
Qualfied Appraisal
Qualified Appraiser
Wealth Replacement

Concepts
Appreciation and Depreciation
Long and Short Term
Outright and Deferred Gifts
Restricted and Unrestricted
Revocable and Irrevocable