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APPENDIX JCHAPTER 5PLANNED GIVING—THE BASICSAllinger, “Glossary of Terms Used in Planned Giving,” 11 Fund Raising Man. (No. 6) 18(1980).Boyle, “Evaluating Split-Interest Valuation,” 24 Ga. L. Rev. 1 (1989).Breen, Gertz, and Nyberg, “Charitable Trusts Are an Alternative to Qualified Plans,” 20Tax’n for Law. 26 (July/Aug. 1991).Breen, Gertz, and Nyberg, “Charitable Trusts Are an Alternative to Qualified Plans,” 47Tax’n for Acct. 20 (July 1991).Brown, “All About Planned Giving,” 117 Trusts & Estates 744 (1978).Callister, “Charitable Remainder Trusts: An Overview,” 51 Tax Law. (No. 3) 549 (Spring1998).Carmichael, “Deferred Gifts for Youth: Weigh All Options,” 16 Fund Raising Man. (No. 12)56 (1986).Clark, “The Changing Economics of Charitable Giving: Representative Case Studies,”Tax-Exempt Charitable Organizations, Amer. Bar Assoc. Section of Taxation (Westlaw:C693 ALI-ABA 151, 1991).Clark, “Charitable Giving and Receiving,” Practicing Law Inst. (Westlaw: 248 PLI/Tax327, 1986).Clark, “Charitable Giving and Receiving: Considerations for the Donor and Donee inStructuring Charitable Gifts from a Tax and Policy Perspective,” Practicing Law Inst.(Westlaw: 276 PLI/Tax 9, 1988).Clark, “Inter-vivos and Testamentary Charitable Trusts Under the Tax Reform Act of 1969and Regulations,” 31 N.Y.U. Inst. Fed. Tax. 1127 (1973).Clark, Charitable Remainder Regulations Provide Guidelines for Operation of NewRoles,” 33 J. Tax. 214 (1970).DioGuardi, “Tax Economics of Charitable Giving.” 120 Trusts & Estates (No. 2) 19 (1981).Fleming, “Charitable Trusts Under the Tax Reform Act,” 48 Taxes 757 (1970).Freeman and Klein, “The Economics of Charitable Gift Planning,” 131 Trusts & Estates 22(Aug. 1992).Fremont-Smith, “Charitable Scene in Relation to the Tax Reform Act of 1969,” 5 Real Prop.Prob. & Trust J. 393 (1970).Geary, “The ‘Now’ Value of Deferred Gifts,” 17 Fund Raising Man. (No. 12) 62 (1987).Giese and Murray, “Planned Giving in A Capital Campaign,” 18 Fund Raising Man. (No.13) 43 (1988).Graham, “Is Planned Giving Dead?,” 17 Fund Raising Man. (No. 12) 48 (1987).Graham, “What Fund Raisers Should Know About Planned Giving,” 16 Fund RaisingMan. (No. 12) 28 (1986).Greenberg and Hellige, “Overall Look at Planned Giving Options” 16 Fund Raising Man.(No. 12) 74 (1986).Haberman, “Trusts and the Tax Reform Act,” 54 Marq. L. Rev. 117 (Spring 1971).Hardingham, “Trusts Including Charitable and Noncharitable Purposes: Special StatutoryProvisions,” 47 Austin L. J. 68 (Feb. 1973).Higgins, “Installment Sales, Remainder Interests, Private Annuities, Recapitalizations,and Charitable Lead Trusts,” Practicing Law Inst. (Westlaw: 174 PLI/Est 637, 1987).Hobson, “Deferred Giving: Accent on Planning,” 16 Fund Raising Man. (No. 12) 58 (1986).Horvitz, “Planning an Effective Gift Giving Program,” 10 Inst. Estate Plan. 17.1 (1976).Huffaker, “Rules for Valuing Partial Interests Updated,” 78 J. Tax. 162 (1993).Jackson, “Gifts of Remainder Interests to Charity,” 47 Cal. S. B. J. 22 (1972). 670