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  • 1.  Notice of Bequest question

    Posted 05-22-2025 04:01 PM

    Hello, all, 

    We received a NOB to record today where, per the donors disclosed source of funds, the bequest value included annuities we recorded previously.  Since we've already recorded the full value of tje  CGA, my take is we cannot record this NOB with that value included. Am I correct on this?  Never encountered this before so want to make sure I'm giving the PG office the right information.

    Thanks!



    ------------------------------
    Kristin Richardson
    Colonial Williamsburg Foundation
    krichards1@cwf.org
    ------------------------------


  • 2.  RE: Notice of Bequest question

    Posted 05-22-2025 04:41 PM
    If you are now realizing CGA assets you previously counted, you cannot count them again - even if the asset has grown (or gone down) in value.

    John H. Taylor, Principal
    John H. Taylor Consulting, LLC
    2604 Sevier Street
    Durham, NC     27705

    919.816.5903 (cell/text)

    Serving the Advancement Community Since 1987






  • 3.  RE: Notice of Bequest question

    Posted 05-23-2025 07:03 AM

    Thank you for confirming.  To clarify, the donors are still alive, this was on a new bequest commitment form.  It still won't count towards the total value the PG office is claiming though since we've already counted it.  



    ------------------------------
    Kristin Richardson
    Colonial Williamsburg Foundation
    krichards1@cwf.org
    ------------------------------



  • 4.  RE: Notice of Bequest question

    Posted 05-23-2025 07:57 AM
    You are correct. If the bequest commitment form includes gifts/expectancies previously counted, you cannot count them again. Of course, if the commitment includes new assets not previously counted, you can record a revocable expectancy for just those new assets.

    John

    John H. Taylor, Principal
    John H. Taylor Consulting, LLC
    2604 Sevier Street
    Durham, NC     27705

    919.816.5903 (cell/text)

    Serving the Advancement Community Since 1987