National Association of Charitable Gift Planners

National Association of Charitable Gift Planners
Name	National Association of Charitable Gift Planners
Abbreviation	NACP
Formation	1990s
Type	Professional association
Headquarters	United States
Region served	International
Membership	Philanthropy professionals
Leader title	CEO

National Association of Charitable Gift Planners is a professional association serving planned giving and philanthropy professionals across the United States and internationally. The organization brings together advisers, nonprofit leaders, and legal and financial professionals to advance charitable gift planning practices in the tradition of organizations such as The Council on Foundations, Independent Sector, Association of Fundraising Professionals, Council for Advancement and Support of Education, and Giving USA Foundation. It operates in the context of regulatory frameworks shaped by Internal Revenue Service, United States Congress, Uniform Prudent Management of Institutional Funds Act, and comparative influences like Charities Act 2011.

History

The association emerged during the expansion of philanthropic infrastructure that included entities like The Philanthropy Roundtable, Carnegie Corporation of New York, Ford Foundation, Rockefeller Foundation, Council on Foundations, and regional groups such as California Association of Nonprofits and New York Council of Nonprofits. Founders and early leaders drew on expertise from firms and institutions associated with Morgan Stanley, Goldman Sachs, Wells Fargo, Vanguard Group, Fidelity Investments, legal practices connected to Skadden, Arps, Slate, Meagher & Flom and nonprofits such as Harvard University’s giving offices and the University of Pennsylvania development teams. Over time, the association forged partnerships with professional bodies including American Bar Association, American Institute of Certified Public Accountants, Certified Financial Planner Board of Standards, and philanthropic research centers like Indiana University Lilly Family School of Philanthropy and The Center on Philanthropy and Public Policy.

Mission and Activities

The organization’s stated mission aligns with objectives pursued by entities such as United Way Worldwide, Red Cross, Habitat for Humanity, Smithsonian Institution, and The Salvation Army: to increase charitable giving through informed planning practices. Activities echo practices from DonorsTrust, The Giving Pledge, Bill & Melinda Gates Foundation grantmaking models, and corporate philanthropy observed at Google, Microsoft, and Apple Inc. The association convenes stakeholders similar to gatherings at Skoll World Forum, Clinton Global Initiative, and TED where nonprofit leaders, trustees from institutions like Yale University and Columbia University, and advisers from firms such as BlackRock and JP Morgan Chase & Co. exchange strategies about legacy giving, charitable trusts, donor-advised funds, and endowment stewardship within frameworks influenced by cases like Bob Jones University v. United States and statutes like Tax Reform Act of 1969.

Membership and Governance

Membership comprises professionals comparable to those represented in Association of Fundraising Professionals, American Council on Gift Annuities, National Association of Nonprofit Accountants and Consultants, and international counterparts like Canadian Association of Gift Planners and Charity Commission for England and Wales registrants. Boards and committees follow governance models akin to BoardSource recommendations and corporate governance seen at Nonprofit Leadership Alliance affiliates, with oversight practices reflecting precedents from Securities and Exchange Commission policies and nonprofit case law including decisions from the United States Court of Appeals and guidance from offices such as Office of the Comptroller of the Currency. Leadership roles have included executives and chairs drawn from academic development offices at Princeton University, Stanford University, and philanthropic departments at foundations like Annie E. Casey Foundation.

Programs and Education

Educational programs mirror curricula developed by institutions such as Chartered Institute of Fundraising, AFP Fundraising School, Harvard Kennedy School Executive Education, and Stanford Social Innovation Review workshops. Offerings include conferences similar to AFP ICON, seminars on planned giving informed by materials from American Bar Association trusts sections, webinars incorporating analyses like those by Urban Institute and Brookings Institution, and certification tracks paralleling credentials from Certified Financial Planner Board of Standards and American College of Financial Services. The association collaborates with vendors and advisors including major custodians like Charles Schwab and TD Ameritrade and technical partners from GuideStar and Candid for data-driven philanthropy instruction.

Influence and Advocacy

The group engages in policy discussions alongside stakeholders such as Independent Sector, Council on Foundations, Association of Fundraising Professionals, National Council of Nonprofits, and major foundations like Gates Foundation and Rockefeller Foundation. It contributes to debates on tax policy alongside professional bodies like American Institute of Certified Public Accountants and legal advocacy networks tied to cases before the United States Supreme Court and the U.S. Senate Finance Committee. The association’s influence extends into practice standards reflected in guidance from the Internal Revenue Service and state attorneys general, and it participates in coalitions that include corporate philanthropy leaders from Microsoft and Amazon.

Criticism and Controversies

Critiques mirror concerns raised about donor-advised funds and planned giving in discussions involving Senate Finance Committee hearings, investigations by the Internal Revenue Service, and analyses by think tanks such as Urban Institute and Center on Budget and Policy Priorities. Critics draw comparisons to controversies surrounding large philanthropic entities like Koch Industries-affiliated foundations, debates about transparency highlighted by ProPublica and The New York Times, and legal disputes invoking statutes such as the Tax Cuts and Jobs Act of 2017. Questions focus on conflicts of interest similar to those addressed in inquiries into Universities and Endowments, the role of advisors connected to firms like Goldman Sachs and BlackRock, and calls for greater reporting standards akin to reforms pursued in the Charities Act 2011 and proposals considered by the U.S. Congress.

Category:Philanthropy organizations