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
IRD (Income in Respect to a Decedent)
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