​Pacific shall accept deferred gifts from donors regardless of age.  Recognition values for gifts may differ based on age and anticipated remainder values and shall be calculated in accordance with CASE campaign counting standards. (See Appendix A).

Fully realized planned gifts and bequests

Fully realized planned gifts and bequests may be utilized for near-term construction projects but newly booked deferred commitments may not be eligible for similar purposes. 

Irrevocable Life Income Gifts

Irrevocable Life Income Gifts include:

•  Charitable Remainder Trusts
•  Pooled Income Funds
• Gift Annuities (Current and Deferred)