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                    "text": "Donors are encouraged to name the Foundation as a beneficiary of retirement plan assets (e.g., IRA, 401(k), 403(b)).",
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                                "label": "Donors are encouraged to name the Foundation as a beneficiary of retirement plan assets (e.g., IRA, 401(k), 403(b)).",
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                    "text": "Not recorded as a gift unless irrevocable (typically upon the donor's death).",
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                                "label": "Not recorded as a gift unless irrevocable (typically upon the donor's death).",
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            "text": "Split-Interest Gifts:",
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            "text": "Charitable Gift Annuities (CGAs).",
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            "text": "The Foundation may offer CGAs if it meets state registration requirements and has Board approval to do so."
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            "text": "Minimum funding of $25,000 and minimum beneficiary age of 60. Exceptions require Foundation Board approval."
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            "text": "O Funded only with cash or marketable securities; no illiquid assets like real estate or personal property."
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            "text": "○ Annuity rates shall be based on tables from the American Council on Gift Annuities (ACGA).",
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            "text": "• Other Split-Interest Gifts (Charitable Remainder Trusts, Charitable Lead Trusts, Retained Life Estates).",
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        },
        {
            "id": "p10.9",
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            "text": "○ The Foundation may accept benefits from such trusts or arrangements.",
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                        "label": "○ The Foundation may accept benefits from such trusts or arrangements.",
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            "text": "Institutional Advancement staff will discuss these with donors. Acceptance designations or complex terms requires Foundation Board approval, with KSU legal counsel review and KSU endorsement as appropriate."
        },
        {
            "id": "p10.11",
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            "text": "○ The Foundation and KSU do not act as trustee for these types of trusts.",
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                        "label": "○ The Foundation and KSU do not act as trustee for these types of trusts.",
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            "text": "Gift Documentation, Counting, and Reporting",
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            "text": "Pledges, Letters of Intent, and Commitments:",
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        },
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                    "id": "p10.14.1",
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                    "text": "Pledge. A written, signed promise by the donor to contribute a specific amount over a fixed time (generally not to exceed five (5) years, unless approved by the Vice President of Institutional Advancement)."
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                    "text": "Letter of Intent (LOI). Used by DAF advisors or foundations to indicate intent to recommend/grant future gifts. Not a binding pledge on the advisor/foundation."
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                {
                    "id": "p10.14.3",
                    "order": 24,
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                    "text": "Deferred Commitment. An indication of a future gift (e.g., through an estate note or documented bequest intention)."
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                {
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                    "text": "Verbal pledges/commitments are generally not recorded for fundraising totals unless documented by a follow-up letter from the Vice President of Institutional Advancement confirming the understanding.",
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                    "text": "Totals for outright contributions, pledges, LOIs, and deferred commitments are reported separately.",
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            "text": "Capital Campaign Gifts:",
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    "excluded_furniture": {
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