Bibliography

This list of works on various topics related to the history of charitable gift planning will grow over time. It now includes the bibliography from A History of Charitable Gift Planning and a few other works.

  • ABS. 1927. Bible Society Record 72, no. 7 (July): 111–12.
  • ACGA. 2005. Report and Comments on the 2004 American Council on Gift Annuities Survey  of Charitable Gift Annuities. Indianapolis: ACG.
    • 2006. ACGA in Touch 6, no. 2.
    • 2014. Report and Comments on the ACGA 2013 Survey of Charitable Gift Annuities. 2nd ed., corrected on June 25, 2014. Smyrna, GA: ACGA.
    • 2015. Explanation of the ACGA Gift Annuity Rates Effective January 1, 2012. Updated June 2015. Smyrna, GA: ACGA.
    • 2017. Explanation of the ACGA Gift Annuity Rates April 2017. Smyrna,
      GA: ACGA.
  • Act for Liberty to Erect a Collegiate School. 1701. Connecticut, S. o. 1701.
  • American Academy of Actuaries/Society of Actuaries Payout Annuity Table Team. 2011. 2012 Individual Annuity Reserving Table. September. Retrieved from http://www.actuary.org/files/publications/Payout_Annuity_Report_09-28-11.pdf.
  • 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.
  • American Council of Life Insurers. 2016. Life Insurers Fact Book, 2016. Retrieved from https://www.acli.com/-/media/ACLI/Files/Fact-BooksPublic/2016LIFactBook.ashx?la=en.
  • American Law Institute. 2003. Restatement of the Law Third, Trusts. Vol. 1. Philadelphia: American Law Institute.
  • Anthony, A. W. 1918. The Home Missions Task. New York: Home Missions Council.
    • 1923. Roster of the CFFM. Wise Public Benefactions and their Creation
      under The Uniform Trust for Public Uses. WPGS no. 4. New York: FCCCA.
    • 1925. Funds for the Future, With Special Reference to Christian Education. CFFM Conference. WPGS no. 7. New York: CFFM.
    • 1927. Linking Christian Education with Financial Agencies: What Has Been Done and What It Means, a Report for 1926. New York: FCCCA, 1927.
    • 1927b. Cooperation in Fiduciary Service: Papers Presented at a Conference on Financial and Fiduciary Matters. CFFM Conference. WPGS no. 14. New York: Abbott Press & Mortimer-Walling.
    • 1928. “Fiduciary Service for Charitable Organizations.” Christian Education, 239–43.
    • 1929a. Changing Conditions in Public Giving. CFFM Conference. WPGS no. 32. New York: Abbott Press & Mortimer-Walling.
    • 1931a. Philanthropy for the Future: A Long-Range Look at Economic Policies in the Field of Charity. CFFM Conference. WPGS no. 36. New York: CFFM.
  • 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.
  • “Assured Income Bonds.” 1921. Record of Christian Work Advertising (December): 1090.
  • Augur, H. 1837. Connecticut Herald. November 21.
  • Baas, C. 1991. Committee on Gift Annuities: A History. Dallas: ACGA.
  • 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).
  • Bean, J. 1968. The Decline of English Feudalism, 1215–1540. Manchester, UK: Manchester University Press.
  • Beardsley, E. E. 1868. The History of the Episcopal Church in Connecticut from the Death of Bishop Seabury to the Present Time. Vol. 2. New York: Hurd and Houghton.
  • Bell, A. A. “2007; revised 2009. Valuing Medieval Annuities: Were Corrodies Underpriced?” ICMA Centre Discussion Papers in Finance DP2007-15. ICMA.
  • Bell, H. A. 1952. “Legal Framework, Trends, and Developments in Investment Practices of Life Insurance Companies.” Law and Contemporary Problems 17, no. 1: 45–85.
  • Bell, J. M. [1991?]. The ABS Annuity Story: “Pioneers in Gift Annuities.” New York: American Bible Society.
  • 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).
  • “A Better Way.” 1905. The Baptist Home Mission Monthly 27, no. 10 (October): 400.
  • Black’s Law Dictionary. 2009. 9th ed. St. Paul, MN: Thomson Reuters, 2009.
  • Bouk, D. 2015. How Our Days Became Numbered: Risk and the Rise of the Statistical Individual. Chicago: University of Chicago Press.
  • Bremner, R. H. (1960) 1988. American Philanthropy. Rev. ed. Chicago: University of Chicago Press.
  • Brown, R. A. 2017. The First Ethical Standards for Gift Planners: A Fledgling National Association Earns Its Wings. Retrieved from http://www.giftplanninghistory.org.
  • Buel, J. D. 1984. The Way of Duty: A Woman and Her Family in Revolutionary America. New York: W. W. Norton.
  • Buley, R. C. 1953. The American Life Convention, 1906–1952: A Study in the History of Life Insurance. Vol. 1. New York: Appletin-Century-Crofts.
  • 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
  • Burlingame, Dwight F., ed. 2004. Philanthropy in America: A Comprehensive Historical Encyclopedia. Santa Barbara, CA: ABC Clio.
  • Burns, E. 2015. 1920: The Year That Made the Decade Roar. New York: Pegasus Books.
  • Burpee, C. W. 1914. First Century of the Phoenix National Bank of Hartford. Hartford: Phoenix National Bank.
  • Carter, H. 2016. “The Best and Worst Presidential Portraits.” New York Times. December 29. Retrieved from http://www.nytimes.com/2016/12/29/arts/design/the-best-and-worst-presidential-portraits.html?rref=collection%2Fbyline%2Fholland-cotter&action=click&contentCollection=undefined&region=stream&module=stream_unit&version=latest&contentPlacement=2&pgtype=colle.
  • Case, A. 2015. “Rising Morbidity and Mortality in Midlife among White Non-Hispanic Americans in the 21st Century.” PNAS 112, no. 49.
  • Cassat, P. 1931. “Annuity Agreement Business: Extent and Characteristics.” Methods and Plans in Using Annuity Agreements. WPGS no. 34. New York: CFFM.
  • Centers for Disease Control and Prevention. 2017. “African-American Death Rate
    Drops 25 Percent.” May 2. Retrieved from https://www.cdc.gov/media/releases/2017/p0502-aa-health.html.
  • CFFM. 1927a. Cooperation in Fiduciary Service: Papers Presented at a Conference on Financial and Fiduciary Matters, Hotel Chalfonte, Atlantic City, NJ, March 22–24, 1927. WPGS no. 14. New York: CFFM.
    • 1927b. Financial and Fiduciary Matters: Report of Committee on Findings. WPGS no. 13. New York: CFFM.
  • Charter and Fundamental Laws of the Corporation for the Relief of Widows and Children of Clergymen of the Protestant Episcopal Church for the State of New York. 1807. New York: T&J Swords.
  • Chatterjee, S. K. (2003) 2005. Statistical Thought: A Perspective and History. Reprint, with corrections. Oxford: Oxford University Press.
  • 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
  • Collins, H. A. 1914. After Many Days: A Story. Jackson, MS: Correlated Presbyterian Schools of Mississippi.
    • 1916a. Life Annuity Bonds. New York: Board of Foreign Missions of the Methodist Episcopal Church.
    • 1916b. “Pleased Annuitants.” Northwestern Christian Advocate 64, no. 29 (July 12): 688.
    • 1918. Ice-Cream Alley: A Novel. Peoria, IL: J. W. Franks & Sons.
    • 1920. His Master’s Word. Westerville, OH: Otterbein College.
  • 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?).
  • Cooper, H. A. 1983. John Trumbull: The Hand and Spirit of a Painter. New Haven, CT: Yale University Press.
  • 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
  • Cutlip, S. M. (1965) 1990. Fund Raising in the United States: Its Role in America’s Philanthropy. Reprint, New Brunswick, NJ, and London: Transaction.
  • 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/
  • Darlington, G. 1952. “Taxation, Legislation, and Regulation.” In Conference on Wills, Annuities and Special Gifts. New York: National Council of Churches of Christ in America.
  • Desmond, R. L. 1967. Higher Education and Tax-Motivated Giving: The Federal Tax History of Life Income and Annuity Gifts. Washington, DC: American College Public Relations Association.
  • DiFilippo, T. 2nd edition, 1999. Stephen Girard, The Man, His College and Estate.  Online at http://www.girardweb.com/girard/chapter1.htm.
  • Dubuar, C. 1939. “The Regulation and Supervision of the Issuance of Annuity Agreements by a Charitable Society.” In Annuity Agreements of Charitable Organizations. New York: FCCCA.
  • Dwight, H. O. 1916. The Centennial History of the American Bible Society. Vol. 1. New York: Macmillan.
  • The Economist. 2009. “A Slow-burning Fuse.” Special Report: Ageing Populations. June 25. Retrieved from http://www.economist.com/node/13888045.
  • Emami, S. 2016. “Important Notice Regarding Reserves for Gift Annuities.” New York State Department of Financial Services.
  • 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
  • Fea, J. 2016. The Bible Cause: A History of the American Bible Society. New York: Oxford University Press.
  • First Presbyterian Church. 1922. “Annuity Bonds of This Board.” Herald and Presbyter: A Presbyterian Family Paper. July 5.
  • Fishman, J. 1985. “The Development of Nonprofit Corporation Law and an Agenda for Reform.” Emory Law Journal. Vol. 34
  • Fishman, J. J. 2007. The Faithless Fiduciary and the Quest for Charitable Accountability, 1200–2005. Durham: Carolina Academic Press.
  • Fitzgerald, F. S. 1925. The Great Gatsby. New York: Charles Scribner’s Sons.
  • Foster, M. S. 1962. “Out of Smale Beginings…”: An Economic History of Harvard College in the Puritan Period. Cambridge, MA: Belknap Press.
  • Franklin, J. 2001. Statististics and Probability before Pascal. Baltimore: Johns Hopkins University Press.
  • Frier, B. 1982. “Roman Life Expectancy: Ulpian’s Evidence.” Harvard Studies in Classical Philology 86: 213–51.
  • Ganguin, B. A. 2005. Fundamentals of Corporate Credit Analysis. New York: McGraw-Hill.
  • 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
  • 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/
  • Gordon, R. J. 2016. The Rise and Fall of American Growth: The US Standard of Living since the Civil War. Princeton: Princeton University Press.
  • Grant, J. 2014. The Forgotten Depression. New York: Simon and Schuster.
  • Grubbs, J. D. 1999. “The Public Responsibility of Actuaries in American Pensions.” North American Actuarial Journal 3, no. 4: 34.
  • Hall, E. 1931. “The Place and Use of Annuities.” In Philanthropy for the Future: A Long-Range Look at Economic Policies in the Field of Charity. New York: Committee on Financial and Fiduciary Matters.
  • Hammack, D. C. 2000. Making the Nonprofit Sector in the United States: A Reader. Bloomington: Indiana University Press.
  • Harper, R. J. 1983. “A Note on Corrodies in the Fourteenth Century.” Albion 15: 95–101.
  • 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).
  • Harvey, B. 1993. Living and Dying in England 1100–1540. Oxford: Oxford University Press.
  • Helmholz, R. A. 1998. Itinerae Fiduciae: Trust and Truehand in Historical Perspective. Berlin: Dunker and Humblot.
  • Hess, A. M. 1980–2017. Bogert Trusts and Trustees. Rev. 2nd and 3nd ed. Thomson West.
  • Hilt, E. 2009. “Rogue Finance: The Life and Fire Insurance Company and the Panic of 1826.” Business History Review 83 (Spring): 87–112.
  • Hirsch, F. E. 1941. “The Bard Family.” Columbia University Quarterly, 222–41.
  • Historic Records Working Party. 1969. The History of Individual Annuity Contracts. Report H.R. 12. London: Insurance Institute of London.
  • History.com. 2014. The Roaring Twenties. October 18. Retrieved from http://www.history.com/topics/roaring-twenties/print.
  • Holden, R. 1967. Yale: A Pictorial History. New Haven, CT: Yale University Press. Homer, S. A. 2005.A History of Interest Rates. 4th ed. Hoboken, NJ: John Wiley & Sons.
  • Horner, T. L. 1997. “Securities Regulation of Fundraising Activities of Religious and Othere Nonprofit Organizations.” Stetson Law Review 27, no. 2: 473–530.
  • Huggins, G. A. (1928?). “Annuity Rates and Reserves.” In Conditional Gifts Annuity Agreements. WPGS no. 31. New York: Abbott Press and Mortimer-Walling.
  • Huggins, G. A. 1931. “Uniform Rates: Agreements and Terminology: Reserves and Accounting.” In Methods and Plans in Using Annuity Agreements. WPGS no. 34. New York: CFFM.
    • 1955. “Gift Annuity Rates and Mortality Experience.” In Gift Annuity Agreements of Charitable Organizations (9th conference), 31–34. WPGS no. 48. New York: Committee on Gift Annuities.
  • Hunter, A. 1937. “Mortality of Annuitants in the United States and Canada.” Journal of the Institute of Actuaries (1886–1994) 68, no. 4: 508.
  • Hustead, E. C. 1988. “The History of Actuarial Mortality Tables in the United
    States.” Journal of Insurance Medicine 20, no. 4: 14.
  • In the Matter of Howe, etc., Executor, and Anderson, Deceased. 1828. (New York
    Court of Chancery).
  • 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).
  • IRS. 2009a. Actuarial Valuations, Version 3A: Remainder, Income, and Annuity Examples for One Life, Two Lives, and Terms Certain. For Use with Respect to Income, Estate, and Gift Tax Purposes, Including Valuation of Pooled Income Fund. IRS Publication 1457, rev. 5-20. Washington: IRS.
    • 2009b. Actuarial Valuations, Version 3B: Unitrust Remainder and Life Estate Examples for One Life, Two Lives, and Terms Certain for Use in Income, Estate, and Gift Tax Purposes. IRS Publication 1458, rev. 5-2009. Washington: IRS.
  • Jaffe, I. B. 1975. John Trumbull, Patriot-Artist of the American Revolution. Boston: New York Graphic Society.
  • Jaffe, I. B. 1976. Trumbull: The Declaration of Independence. London: Penguin Books.
  • Jay, J. 1905. Memorials of Peter A. Jay Compiled for His Descendants By His Great Grand-son John Jay. Holland: G. J. Thieme.
  • Johnson, A. E. (1929) 1957. Dictionary of American Biography. New York: Charles Scribner’s Sons.
  • 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.
  • Jones, G. 1969. History of the Law of Charity, 1532–1827. Cambridge, UK: Cambridge University Press.
  • Jordan, W. 1959. Philanthropy in England, 1480–1660. London: George Allen & Unwin.
    Journal of Education. 1927. “Education in Action.” Journal of Education 105, no. 2 (1927): 48.
  • Kardong, T. G. 1996. Benedict’s Rule: A Translation and Commentary. Collegeville, MN: Liturgical Press.
  • Katz, S. N. 1985. “Legal Change and Legal Autonomy: Charitable Trusts in New York, 1777–1893.” Law and History Review 51. Retrieved from HeinOnline.
  • Kelly, B. M. 1974. Yale: A History. New Haven, CT: Yale University Press.
  • Kingsley, J. L. 1823. Remarks on the Present Situation at Yale College, for the Consideration of its Friends and Patrons. New Haven, CT: Yale College.
  • Knowles, C. E. 1929. History of the Bank for Savings in the City of New York 1819–1929. New York: Bank for Savings.
  • Kopf, E. W. 1927. “The Early History of the Annuity.” Proceedings of the Casualty Actuarial Society 13.
  • Laslett, P. 1995. Aging in the Past. Berkeley: University of California Press.
  • Lepore, J.  2018. These Truths: A History of the United States. New York: W.W. Norton and Company.
  • Lewin, C. 2003. Pensions and Insurance before 1800: A Social History. East Lothian, Scotland: Tuckwell Press.
  • “Life Annuity Bonds.” 1919. In Methodist Year Book for 1918, 156.
  • “Life Insurance—Company Income by Type: 1854–1998.” (n.d.). Table Cj727-732. Retrieved from Historical Statistics of the United States Millennial Edition Online.
  • Living Trusts: What They Are, What They Serve, Their Advantages. 1927. WPGS 15. New York: Committee on Financial and Fiduciary Matters.
  • Lowenstein, R. 2015. America’s Bank: The Epic Struggle to Create the Federal Reserve. New York: Penguin Press.
  • Maitland, F. W. (1909) 1936, 2011. Equity: A Course of Lectures. Reissued. Cambridge, UK: Cambridge University Press.
  • Mann, F. H. 1925, “Annuities.” In Safeguarding Funds: Financial and Fiduciary Matters, 21–27. New York: J. E. Stohlmann.
  • 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
  • “Millions in Liberty Bonds Stolen.” 1921. Record of Christian Work Advertising (December): 1080.
  • Minton, F. 2017. Charitable Gift Annuities: The Complete Resource Manual. Cambridge, MA: PG Calc.
  • Monitor Institute. 2016. Investing for Social & Environmental Impact: A Design for Catalyzing an Emerging Industry. January 9. Retrieved from http://monitorinstitute.com/downloads/what-we think/impact-investing/Impact_Investing.pdf.
  • Moorhead, E. 1989. Our Yesterdays: The History of the Actuarial Profession in North America 1809–1979. Schaumburg, IL: Society of Actuaries.
  • 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.
  • Moss, D. A. “The Armstrong Investigation.” Harvard Business School Case 9-708-034. Rev. January 14, 2009. Cambridge, MA: Harvard Business School.
  • Murphy, R. D. 1922. Construction of Mortality Tables from the Records of Insured Lives. New York: Actuarial Society of America.
  • Murphy, S. A. 2010. Investing in Life: Insurance in Antebellum America. Baltimore: Johns Hopkins Press.
  • NAIC. 2014. Year-End 2014 Insurance Industry Investment Portfolio Asset Allocations, table 4. Retrieved from Capital Markets Special Report: http://www.naic.org/capital_markets_archive/150622.htm.
  • National Institute on Aging. 1997. Aging in the United States—Past, Present, and Future. Retrieved from https://www.census.gov/population/international/files/97agewc.pdf.
  • Nelson and Warren Consulting Actuaries. n.d. (1956?). Principal Mortality Tables, Old and New. St. Louis: Nelson and Warren.
  • “A New Officer at the Bible House.” 1919. Bible Society Record 64, no. 2 (February): 22–23.
  • 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.
  • North, D. C. 1954. “Life Insurance and Investment Banking at the Time of the Armstrong Investigation of 1905–1906.” Journal of Economic History, 14(3), 209–228.
  • North, E. M. 1964. “Annuity and Trust Agreements.” Sec. G of ABS Historical Essay 20, part 2, Financial Administration 1861–1900. New York: American Bible Society.
    • 1966. “Annuities and Special Agreements.” Sec. H of ABS Historical Essay 20, part 3, Financial Administration 1861–1900. New York: American Bible Society.
    • 1966. ABS Historical Essay 17, part 3, Financial Administration 1861–1900. New York: American Bible Society.
  • 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).
  • NY Life Insurance and Trust Company. 1830. Rates and Proposals of the New-York Life Insurance and Trust Company, no. 38 Wall Street, for Insurance on Lives, Granting Annuities, Receiving Money in Trust, and the Management of Trust Estates. New York: Clayton & Van Norden, Printers.
  • NYS Office of General Counsel. 2008. OGC Op. No. 08-08-01. (August). Retrieved from NYS Department of Financial Services: http://www.dfs.ny.gov/insurance/ogco2008/rg080801.htm.
  • Parker, J. A. 1928. Insurance Law of New York. Albany: NY State Printing and Publishing.
  • Perry, J.W. 1872. A Treatise on the Law of Trusts and Trustees.  Boston: Little, Brown.
  • Poitras, G. 2000. The Early History of Financial Economics, 1478–1776: From Commercial Arithmetic to Life Annuities and Joint Stocks. Cheltenham, UK: Edward Elgar.
  • 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.
  • Porter, T. M. 1986. The Rise of Statistical Thinking, 1820–1900. Princeton, NJ: Princeton University Press.
  • 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.
  • Ransom, R. L. 1987. “Tontine Insurance and the Armstrong Investigation: A Case of Stifled Innovation.” Journal of Economic History 47, no. 2: 379–90.
  • 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.
  • “Recent Decisions: Taxation. Annuity Bonds. Premiums.” 1921. Columbia Law Review 21, no. 3: 294.
  • Reeves, F. W. 1932. The Liberal Arts College: Based upon Surveys of Thirty-Five Colleges Related to the Methodist Episcopal Church. Chicago: University of Chicago Press.
  • Robbins, R. B. 1933. Proceedings of the Casualty Actuarial and Statistical Society of America. Vol. 20.
  • Roe, M. J. 1993. “Foundations of Corporate Finance: The 1906 Pacification of the Insurance Industry.” Columbia Law Review 93, no. 3: 639–84.
  • Rubin, M. 1987. Charity and Community in Medieval Cambridge. Cambridge: Cambridge University Press.
  • Ryan, A. C. 1927. “Administrative Policy.” In Annuity Agreements of Charitable Organizations. WPGS no. 18.
  • “A Safe Investment.” 1919. Bible Society Record 64, no. 1 (January): 31.
  • “A Safe and Productive Investment.” 1919. Bible Society Record 64, no. 10 (October–December): 186.
  • Schoenhals, R. 1992. “The First Gift Annuity…and Many More: An Interview with J. Milton Bell.” Planned Giving Today 3, no. 2 (February).
  • Scott, A. W. 1987. The Law of Trusts. 4th ed. Boston: Little, Brown.
  • Shapiro, A. F. 1985. “Contributions to the Evolution of Pension Cost Analysis.” Journal of Risk and Insurance 52, no. 1: 82, 86.
  • Sharpe, R. F. 2008. Is There “Security” in Planned Giving? Chicago: ACGA.
  • 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
  • Silliman, B. 1820. Remarks Made on a Short Tour, between Hartford and Quebec, in the Autumn of 1819. New Haven, CT: S. Converse.
    • 1842. An Address Delivered before the Association of the Alumni of Yale College in New Haven, August 17, 1842 by Professor Silliman. New Haven: B. L. Hamlen.
  • Silliman Family Papers. Yale University Library, New Haven, CT.
  • Sizer, T. 1967. The Works of Colonel John Trumbull: Artist of the American Revolution. New Haven, CT: Yale University Press.
  • Society of Actuaries. 2002. “Asset Allocation for Life Insurers.” Record, 28, no. 1 (May 30–31). Retrieved from https://www.soa.org/library/proceedings/record-of-the-society-of-actuaries/2000-09/2002/january/rsa02v28n179ts.pdf.
  • Staiti, P. 2016. Of Arms and Artists: The American Revolution through Painters’ Eyes. New York: Bloomsbury Press.
  • Stalson, J. O. 1942. Marketing Life Insurance: Its History in America. Cambridge, MA: Harvard University Press.
  • The Statute of Charitable Uses and the English Origins of American Philanthropy. 2016. July 4. Retrieved from http://www.hks.harvard.edu/fs/phall/01.%20Charitable%20uses.pdf.
  • Stoddard, F. R. 1923. Letter from NYS superintendent of insurance to James A. Parsons, counsel to the governor, April 2. Albany, New York.
  • Such, R. 2009. “Stock Market Indicators: 1919–1939.” Table Cb52-54. Retrieved from Historical Statistics of the United States Millenial Edition Online.
  • Tappan, L. 1870. The Life of Arthur Tappan. New York: Hurd and Houghton.
  • 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.
  • 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
  • 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
  • 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
  • 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.
  • The surviving 26 wills and probate records of the Mayflower Pilgrims are published online at http://mayflowerhistory.com/probate-records
  • Thompson, T. 1952. Preface to Conference on Wills, Annuities, and Special Gifts.  New York: NCCCA.
  • Tiffany, J. and E. F. Bullard.  1862. The Law of Trusts and Trustees, as Administered in England and America Embracing the Common Law. Albany, NY: W.C. Little.  See esp. life income provisions, pages 264-266 and 337-339.
  • Tillotson, J. H. 1988. Monastery and Society in the Late Middle Ages: Selected Account Rolls from Selby Abbey, Yorkshire, 1398–1537. Suffolk: Boydell Press.
  • Trumbull, J. 1833. Letter to Wyllys Warner. October 7. New York, NY.
    • 1841. Autobiography, Reminiscences and Letters of John Trumbull from 1756 to 1841. New Haven, CT: B. L. Hamlen.
    • 1904. Monumental News, 16, no. 1. (January).
    • 1953. The Autobiography of Colonel John Trumbull, Patriot-Artist, 1756–1843. Edited by T. Sizer. New Haven, CT: Yale University Press. Various.
    • 1816a. Bishop’s Bonus, Seabury College, divine right of Presbyterianism, and divine right of Episcopacy, in a series of essays originally published in the Connecticut Herald, from November 21st, 1815, to January 9th, 1816, inclusive; together with. New Haven, CT: Oliver Steele.
    • 1816b. The Bishop’s Fund and Phoenix Bonus: A Collection of the Pieces on this Subject, from the Connecticut Herald: with an Explanatory Preface, Notes, &c., and an Additional Piece by Hamilton. Hartford: Printed at the Journal Office.
    • 1927c. Annuity Agreements of Charitable Organizations: Papers, Findings and Conclusions of a Conference on Annuities. First conference. WPGS no. 18. New York: Abbott Press and Mortimer-Walling.
    • 1929b. Conditional Gifts Annuity Agreements. Second conference. WPGS no. 31. New York: FCCCA.
    • 1930. Methods and Plans in Using Annuity Agreements. Third conference. WPGS no. 34. New York: FCCCA.
    • 1931. Annuity Agreements, Their Promotion and Management. Chicago: Committee on Annuities of the World Service Commission of the Methodist Episcopal Church.
    • 1931b. Rules, Regulations and Reserves in Using Annuity Agreements. Fourth conference. WPGS no. 38. New York: FCCCA.
    • 1931c. Methodist Annuity Conference. Annuity Agreements: Their Promotion and Management. Chicago: Committee on Annuities of the World Service Commission of the Methodist Episcopal Church.
    • 1934. Annuity Rates and Federal Taxation of Annuities. Fifth conference. WPGS no. 43. New York: FCCCA.
    • 1939. Annuity Agreements of Charitable Organizations. Sixth conference. WPGS no. 44. New York: FCCCA.
    • 1941. Annuity Agreements of Charitable Organizations. Seventh conference. WPGS no. 45. New York: FCCCA.
    • 1946. Annuity Agreements of Charitable Organizations. Eighth conference. WPGS no. 47. New York: FCCCA.
    • 1952. Conference on Wills, Annuities, and Special Gifts. NCCCA conference. New York: National Council of Churches of Christ in America.
    • 1955. Gift Annuity Agreements of Charitable Organizations. Ninth conference. New York: Committee on Gift Annuities.
    • 1959. Gift Annuity Agreements of Charitable Organizations. Tenth conference. WPGS no. 49. New York: Committee on Gift Annuities.
    • 1965. Gift Annuity Agreements of Charitable Organizations. Twelfth conference. WPGS no. 51. New York: Committee on Gift Annuities.
    • 1971. Gift Annuity Agreements of Charitable Organizations. Fourteenth conference. WPGS no. 53. New York: Committee on Gift Annuities.
    • 2016. Changing Lives, Transforming Communities. Thirty-second conference. Smyrna, GA: ACGA.
    • n.d. Memorials of Connecticut Judges and Attorneys as Printed in the Connecticut Reports. Vol. 15. Hartford.
  •  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).
  • Venman, W. C. 1962. “Gift Annuity Agreements of Colleges.” PhD diss., University of Michigan. Microfilm.
    • n.d. Gift Annuity Agreements for Colleges (booklet). Ann Arbor: Center for the Study of Higher Education, University of Michigan.
  •  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/
  • Weaver, G. 1967. The History of Trinity College. Hartford: Trinity College Press.
  • Wellck, A. A. 1933. The Annuity Agreements of Colleges and Universities. New York: A. A. Wellck.
  • White, C. L.1927a. “Annuities.” Cooperation in Fiduciary Service. WPGS no. 14. New York: Abbott Press and Mortimer-Walling.
  • White, C. L. 1927b. “Annuities,” Financial and Fiduciary Matters: Report of the Committee on Findings. WPGS no. 13. New York: CFFM of the FCCCA.
  • Whitehead, J. S. 1973. The Separation of College and State: Columbia, Dartmouth, Harvard, and Yale, 1776–1876. New Haven, CT: Yale University Press.
  • 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).
  • Winters, W. H. 1892. History of the Library of the New York Law Institute. New York: Doglas Taylor.
  • Xu, J. M. 2016. Mortality in the United States, 2015. Washington, DC: National Center for Health Statistics.
  • Yale University Art Gallery 2008. “Life, Liberty and the Pursuit of Happiness: American Art from the Yale University Art Gallery.” New Haven, CT: Yale University Press.
  • Young, N. 2016. Interpreting “The Bible Cause”: Neil Young Reviews Fea’s History of the American Bible Society. June 1. Retrieved from https://histphil.org/2016/06/01/interpreting-the-bible-cause-neil-young-reviews-feashistory-of-the-american-bible-society/.
  • Zimmerman, J. H. 1967. Public Relations, Financial Promotion and Support, 1901–1930. ABS Historical Essay 17, part 5. New York: American Bible Society.
  • Zollman, B. 1924. American Law of Charities. Milwaukee: Bruce.
  • Zunz, O. 2012. Philanthropy in America: A History. Princeton, and Oxford: Princeton University Press.
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