Charitable giving by way of deliberate giving devices, reminiscent of bequests, charitable present annuities and life insurance coverage designations, has turn out to be an more and more very important income for non-profit organizations. As donors search to maximise their charitable affect whereas minimizing tax burdens, charities require subtle methods to domesticate and steward these deliberate items. Enter the Deliberate Giving Advisory Council (PGAC)—a strong device for the charitable group that harnesses the