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May 14, 2012 - Harvard University Planned Giving Office. Tax Exemption; Opportune Time to Establish a Lead Trust; The Harvard Manual on Tax Aspects of Charitable Giving DAVID M. DONALDSON AND CAROLYN M. OSTEEN, THE HARVARD MANUAL ON TAX ASPECTS OF CHARITABLE GIVING (8th ed. Office of Planned Giving,Through gift planning vehicles such as bequests and life income gifts, you can address personal financial goals and make a meaningful gift to Harvard. Planned Giving is a process of charitable, legal, financial, and tax planning that enhances your philanthropy and enables you to address other financi. News and Information from Harvard University Planned Giving. ALSO IN tHIS Harvard Tax Manual page 5 member of the University Planned Giving team for. Originally written by David Donaldson and Carolyn Osteen of Ropes & Gray, LLP, The Harvard Manual on Tax Aspects of Charitable Giving provides an in-depth look at the technical aspects of planned giving. The Manual is intended for practicing attorneys, accountants, and other professional tax counsel. Learn how you can make a tax-free gift from your IRA for an immediate impact at HLS. As part of our commitment to these needs, we are pleased to offer planned giving opportunities at HLS that benefit both the Law School and the donor. Testamentary gifts that preserve access to Which gift option is best for you? Your Goal(s) Future Gift: Bequests Future Gift: Retirement Plan Assets Income Generating Gift: