BILL ANALYSIS                                                                                                                                                                                                    �



                                                                            



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                                    THIRD READING


          Bill No:  SCR 138
          Author:   Wolk (D)
          Amended:  As introduced
          Vote:     21

           
          SUBJECT  :    California Plan Your Giving Day

           SOURCE  :     California Plan Your Giving Day Organization


           DIGEST  :    This resolution recognizes and supports the  
          importance of gift planning by declaring October 1, 2014, as  
          California Plan Your Giving Day.

          ANALYSIS  :    This resolution makes the following legislative  
          findings:

           1. Gift planning is a source of endowment that provides for the  
             possibility of long-term funding for charitable purposes; and  
             opens up options for donors, including identifying assets for  
             donation that may otherwise be unavailable to charities.

           2. Gift planning provides the public with the option of  
             reallocating assets that are otherwise subject to taxation to  
             social capital, thereby controlling the use and purpose of a  
             person's charitable giving.

           3. Gift planning allows for the creation of charitable gift  
             annuities, permitted by California law, to provide a  
             charitable tax deduction and an assured lifetime income.

          This resolution recognizes and supports the importance of gift  
                                                                CONTINUED





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          planning by declaring October 1, 2014, as California Plan Your  
          Giving Day.

           FISCAL EFFECT  :    Fiscal Com.:  No

           SUPPORT  :   (Verified  8/6/14)

          California Plan Your Giving Day Organization (source)

           ARGUMENTS IN SUPPORT  :    According to the author, "This  
          resolution encourages individuals to consider making charitable  
          donations, which will result in an increase in funding for  
          charitable organizations."


          MW:k  8/6/14   Senate Floor Analyses 

                           SUPPORT/OPPOSITION:  SEE ABOVE

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