Does your organization have a planned giving program? If not, JVA Consulting has a trend for you to consider.

In 2008, seven out of the 10 gifts given last year by the top U.S. donors were made from estates, indicating that living donors may be scaling back in the down economy, says an annual ranking from The Chronicle of Philanthropy and Slate online magazine.

By contrast, according to a February 10 Philanthropy Journal article, all 10 of the top donors in 2007 were living when they made their gifts, says the Slate 60 list.