The Planned Giving Design Center ("PGDC") is intended to provide current, accurate, and authoritative information regarding the subject matter. It is presented with the understanding that neither Planned Giving Design Center, L.L.C., PGDC hosting organizations, PGDC site sponsors, independent authors, nor any of their employees or members are engaged in rendering legal, accounting, tax, investment, or other professional advice on the PGDC website. By accepting this Agreement, you agree to hold the aforementioned parties harmless with respect to the content of this site.

The PGDC makes frequent reference to written determinations. The reader is cautioned that certain determinations such as IRS private letter rulings, technical advice memorandums, and determination letters are applicable only to the taxpayer to whom they are addressed and, therefore, cannot be cited as tax precedent. If legal advice or other expert assistance is required, the services of a competent professional should be sought.

The PGDC also utilizes case studies and other examples that illustrate the tax, financial, estate, and philanthropic planning benefits of various charitable planning techniques. Investment and tax projections are intended for illustrative purposes only and do not constitute a guarantee of actual results. Furthermore, this site makes reference to fictitious individuals and organizations to illustrate planning concepts. Any similarity to actual persons or organizations is purely coincidental and unintentional.

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