The surviving 26 wills and probate records of the Mayflower Pilgrims are published online at http://mayflowerhistory.com/probate-records
Harvard’s early financial history, including bequests, annuities, and noncash gifts, is documented by Margery Somers Foster in “Out of Smalle Beginnings …” An Economic History of Harvard College in the Puritan Period (Cambridge, MA: The Belknap Press of Harvard University Press, 1962).
For details of the complex testamentary annuity payments to Harvard arranged by William Pennoyer’s will in 1670 see the note by Samuel Eliot Morison in the Harvard Alumni Bulletin (March 16, 1934), available online at http://www.oocities.org/micogenealogy/pennoyer.html
Nicholas Anderson’s gift through a testamentary charitable remainder trust in 1828 is recorded in History of St. George’s Church in the City of New York by The Rev. Henry Anstice (New York: Harper & Brothers, 1911), page 309.
The best history of charitable trusts is the wide-ranging collection of essays entitled Itinera Fiduciae: Trust and Treuhand in Historical Perspective, ed. by Richard Helmholz and Reinhard Zimmermann (Berlin: Duncker & Humblot, 1998).
Wills of George Washington, James Madison, and Presidents through LBJ are published with extensive notes in Wills of the U.S. Presidents, ed. by Herbert R. Collins and David B. Weaver for Trusts and Estates Magazine (NY: Communications Channels, 1976).
More than 25 years after the gift discussions he guided in 1830-31, Benjamin Silliman described all the steps showing how John Trumbull’s gift came to Yale. The manuscript of Silliman’s unique narrative entitled Reminiscences is located in the Yale University archives.
A short summary of James Smithson’s bequest and a list of references are on the website of The Smithsonian Institution at https://siarchives.si.edu/history/james-smithson
Vidal v. Girard’s Executors, 43 U.S. (2 How.) 127, 11 L. Ed. (1844) can be found online at https://supreme.justia.com/cases/federal/us/43/127/
The important paper by Luther Bradish now known as “On the Matter of Accepting Trusts” (1848) is in the archives of the American Bible Society.
George Augustus Huggins’s fundamentally important presentation “Actuarial Basis of Rates” transformed life income gifts in America. It is available on the ACGA website at https://www.acga-web.org/conference/conference-history-and-proceedings/1927-conference-proceedings
For in-depth analysis of the gift annuity by John Trumbull, the actuarial presentations on gift annuities by George Huggins, a brief history of charitable trusts, and many other topics, see A History of Charitable Gift Planning: How Gift Annuities Shaped American Philanthropy (1830-1959) by Ronald A. Brown (New York: Amazon, 2017).
The archives of the American Bible Society contain several reports by E.M. North on early gifts in the form of charitable trusts, gift annuities, and bequests. See especially “Annuities and Trust Agreements,” Section G of ABS Historical Essay 20, part 2, Financial Administration 1861-1900.
Alfred Williams Anthony published a report entitled Linking Christian Education with Financial Agencies: What Has Been Done and What It Means, A Report for 1926 (New York: Committee on Financial and Fiduciary Matters, 1926), Wise Public Giving Series No. 12. Anthony describes planned giving marketing by national banks, insurance companies, trust companies, and the media.
The quote about the rapid growth of gift annuity programs in the 1920s is by Charles L. White, “Annuities,” in Cooperation in Fiduciary Service: Papers Presented at a Conference on Financial and Fiduciary Matters (New York: The Abbott Press & Mortimer-Walling, Inc., 1927), Wise Public Giving Series No. 14, page 86.
Mrs. Anna Louise Raymond’s gift annuities are reported in the Bulletin of the Art Institute of Chicago (1907-1951), Vol. 20, No. 3 (March 1926), p. 39. The lecture fund created by one of her annuities was celebrated by a supplemental issue of the Bulletin in November, 1934.
The origins and effectiveness of the Pomona Plan are analyzed in Costs and Benefits of Deferred Giving by Norman S. Fink and Howard C. Metzler (New York: Columbia University Press, 1982), funded by a grant from the Lilly Endowment.
There is a useful chronology entitled Committee on Gift Annuities: A History compiled by Charles W. Baas (Dallas: ACGA, 1991). For an in-depth analysis of Huggins’s actuarial presentations see A History of Charitable Gift Planning: How Gift Annuities Shaped American Philanthropy (1830-1959) by Ronald A. Brown (New York: Amazon, 2017).
A report on the Joint Conference of Colleges, Trust Institutions, Life Insurance and the Bar was published in the Bulletin of the Association of American Colleges, Volume XX, Number 2 (May, 1934), pages 270-312.
A report on the Conference on Wills, Annuities, and Special Gifts held in Cincinnati on December 15-16, 1952 was published by the National Council of Churches of Christ in the United States of America (1952?).
Full reports on the hearings leading up to the Tax Reform Act of 1969 (HR 13270, 91st Congress, Public Law 91-172), and official reports by the House Ways and Means Committee and Senate Finance Committee are available online. See esp. https://www.pgdc.com/files/generalexplanati00jcs1670_bw.pdf
There are many contemporary analyses of the 1969 Act and its aftermath. Among the best is by John Holt Myers and James W. Quiggle, “Charitable Contributions and Bequests by Individuals: The Impact of the Tax Reform Act” in the Fordham Law Review, Volume 39, Issue 2, Article 1 (1970).
On fundraising results immediately following the Tax Reform Act of 1969 see report by the Council on Financial Aid to Education entitled The Survey of Voluntary Support of Education 1971-72 at https://archive.org/stream/ERIC_ED082619/ERIC_ED082619_djvu.txt
The Northwest Area Foundation published reports on its national Roundtables on Deferred Giving in 1982 and 1984: Planned/Deferred Gift Project Report by Harvey DeVries (1985). Also see the Foundation reports entitled The Deferred Gifts Program (1978) and The Deferred Gifts Program II 1974-1980 (1980). Based on his NW Area Foundation experience, DeVries and Karen Grabow wrote about the staff hiring and training process in “Wanted: Planned gift officer,” CASE Planned Giving Ideas (Wash DC: CASE, 1979).
The Tax Reform Act of 1986 (P.L. 99-514, 100 Stat. 2085) closed many loopholes and eliminated or reduced many tax deductions. See https://www.congress.gov/bill/99th-congress/house-bill/3838. There is a very interesting discussion of the legislative process entitled “Getting to ‘Yes’ on Tax Reform: What Lessons can Congress Learn from the Tax Reform Act of 1986?,” a hearing before the Senate Finance Committee on February 10, 2015 at https://www.finance.senate.gov/imo/media/doc/98328.pdf
See “Tax Dodges Begin at Home: Tax-shelter salesmen have discovered the charitable remainder trust and are turning this form of giving into a juicy living.” Also reports on charities paying “finders fees.” By Janet Novack in Forbes magazine (November 26, 1990), pages 170-171.
The ethical landscape and the development of the CANARAS Convention, CANARAS Code, and the Model Standards of Practice for the Charitable Gift Planner are analyzed by Ronald A. Brown in “The First Ethical Standards for Gift Planners: A Fledgling National Association Earns its Wings,” available at https://giftplanninghistory.files.wordpress.com/2019/08/ethics-for-philanthropic-planning-22-aug-2013.pdf
The best history of the Philanthropy Protection Act of 1995 and the Charitable Donation Antitrust Immunity Act of 1997 is a paper by Joseph O. Bull, “Forgotten, But Not Gone: The Philanthropy Protection Act of 1995,” presented at the ACGA Conference in 2014.
On the growth of donor-advised funds see the 2018 DAF Report by the National Philanthropic Trust at https://www.nptrust.org/reports/daf-report/
See Millionaires and the Millennium: New Estimates of the Forthcoming Wealth Transfer and the Prospects for a Golden Age of Philanthropy by John J. Havens and Paul G. Schervish (Chestnut Hill, Mass.: Social Welfare Research Institute, Boston College, October 19, 1999), available at https://dlib.bc.edu/islandora/object/bc-ir:104110/datastream/PDF/view
The report by The Chronicle of Philanthropy entitled $9 Trillion and Counting: How Charities Can Tap Into the Transfer of Wealth cites new research predicting that $9 trillion will be transferred between generations from 2018-2028. This massive transfer will include the oldest Baby Boomers. Available for purchase at https://store.philanthropy.com/products/9-trillion-and-counting-how-charities-can-tap-into-the-transfer-of-wealth
On the increasing concentration of income among top U.S. wage-earners, see “State of Working America Wages 2018” by Elise Gold for the Economic Policy Institute (February 20, 2019) at https://www.epi.org/publication/state-of-american-wages-2018/