Fehlentscheidungen in der Mittelplanung durch falsche Zählung und Dokumentation von Planned Giving
Definition
CASE’s ‘Insights on Philanthropy (Australia and New Zealand)’ sets explicit rules for what counts as ‘New Funds Committed’ and ‘Total philanthropic funds received’, including how to count documented pledges, irrevocable planned gifts and ‘new qualified and documented bequests/legacy intentions’.[3] Bequest intentions are only to be included where the individual has confirmed inclusion of a gift in a will and the will has been executed.[3] Gifts of physical assets and in‑kind gifts must be valued at independently assessed market value at the date received.[3] University philanthropic procedures further require that gift agreements include information needed for future decision‑making and that all gifts be centrally recorded for financial administration.[4] When organisations use spreadsheets or inconsistent CRM practices instead of a controlled documentation process, they frequently double‑count pledges, treat soft intentions as firm commitments, or fail to value in‑kind and estate gifts correctly. This distorts internal forecasts of future cash flows, which in turn drives faulty decisions about hiring, new programs or capital projects. Treasury‑hosted submissions on philanthropy note that regulatory and reporting complexity already diverts resources from service delivery; inaccurate data compounds this by driving misallocation of limited funds.[6]
Key Findings
- Financial Impact: Logic estimate: If a university forecasts AUD 10 million in future philanthropic income based on manually maintained planned giving records and misclassifies 10–15% of soft bequest intentions as firm commitments, it could over‑commit AUD 1–1.5 million in program or staffing expenditure. Correcting such over‑commitment later may require cost‑cutting, project cancellations or bridge financing, with an effective financial impact (wasted planning, termination costs, financing cost) of AUD 100,000–300,000 over a 3–5 year horizon.
- Frequency: Systemic; affects every annual budgeting and campaign‑planning cycle where pipeline and commitments are derived from planned giving documentation.
- Root Cause: Lack of alignment between frontline fundraisers and finance on CASE ANZ definitions; absence of mandatory fields and workflows in CRM systems to distinguish ‘intention’, ‘documented bequest’, ‘irrevocable planned gift’ and ‘confirmed pledge’; no routine reconciliation between legal documentation (wills, agreements) and fundraising projections.
Why This Matters
The Pitch: Australian 🇦🇺 education and charity organisations misclassify millions in planned giving commitments by not following standard documentation rules. A structured planned giving documentation workflow aligned to CASE ANZ guidelines can reduce forecast error by 10–20% and avoid costly over‑commitment of operating budgets.
Affected Stakeholders
Director of Advancement / Development, CFO / Finance Director, Planning and Budgeting teams, Planned Giving Manager, Advancement Services / Data and Reporting teams, Governing Board members
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Financial Impact
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Current Workarounds
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Methodology & Sources
Data collected via OSINT from regulatory filings, industry audits, and verified case studies.
Evidence Sources:
- https://www.case.org/system/files/media/inline/CASE-Insights-on-Philanthropy-ANZ-Guidance-Document-27.03.2025.pdf
- https://i.unisa.edu.au/policies-and-procedures/codes/philanthropic-and-fundraising-procedure/
- https://treasury.gov.au/sites/default/files/2020-09/115786_PHILANTHROPY_AUSTRALIA_-_SUPPORTING_DOCUMENTATION.pdf
Related Business Risks
Verlorene Erbschafts- und Vermächtnisspenden durch fehlende oder fehlerhafte Dokumentation
Verzögerter Zahlungseingang aus Nachlässen aufgrund unstrukturierter Nachlass- und Spendendokumentation
Compliance-Risiko bei Spendenquittungen und steuerlich absetzbaren Zuwendungen
Fair Work Compliance Failures
ASIC Director Duty Breaches
Superannuation Guarantee Shortfalls
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