Sale of property gifted under a will by an attorney acting under an enduring power of attorney : does the gift adeem and what is the attorney's duty?

The authors examine Moylan v Rickard and how the case illustrates the effectiveness of the Powers of Attorney Act 1998 (Qld) to provide remedies and other possible avenues of redress

Give and take in major gift relationships

This article investigates the complex phenomenon of major gift giving to charitable institutions. Drawing on empirical evidence from interviews with 16 Australian major donors (who gave a single gift of at least AU$10,000 in 2008 or 2009), we seek to better understand donor expectations and (dis)satisfaction. Given growing need for social services, and the competition among nonprofit organisations (NPOs) to secure sustainable funding, this research is particularly timely. Currently, little is known about major donors’ expectations, wants and needs. Equity theory, with the concept of reciprocity at its core, was found to provide a useful framework for understanding these phenomena. A model of equitable major gift relationships was developed from the data, which portrays balanced relationships and identifies potential areas of dissatisfaction for major donors. We conclude by offering suggestions for NPOs seeking to understand the complexities of major gift relationships, with practical implications for meeting donors’ needs.

Perceptions of charities and the ultimate gift : the use of the Repertory Test to elicit salient bequest decision criteria

This paper reports a practitioner/academic collaboration that sought to identify the attributes salient in the decision-making process of individuals considering a charitable bequest in Australia. Philanthropy scholars concur that bequest making behaviour is generally not well understood or researched and is fertile terrain for new enquiry. They urge scholars and practitioners to integrate learning from other relevant disciplines to reveal new insights and understandings into why so many individuals elect to make a testamentary gift to a charity in their will or other planned giving instrument. This research draws on the branding literature; and effectively trialed the use of Kelly’s (1955) Repertory Test from clinical psychology, the results of which will provide researchers and charity marketing practitioners with an enhanced understanding of bequest decision criteria.

Charitable bequests a specific case of gift giving

Over the last 5 years, charities have acknowledged that bequests are a source of income with the potential for enormous growth. As the population ages the number of possible bequest donors will increase. Charities are implementing bequest campaigns to target the older donors, and the need for research is evident...

Who claims gifts as a tax deduction? An examination of tax deductible gift statistics

Many donors, particularly those contemplating a substantial donation, consider whether their donation will be deductible from their taxable income. This motivation is not lost on fundraisers who conduct appeals before the end of the taxation year to capitalise on such desires. The motivation is also not lost on Treasury analysts who perceive the tax deduction as “lost” revenue and wonder if the loss is “efficient” in economic terms. Would it be more efficient for the government to give grants to deserving organisations, rather than permitting donor directed gifts? Better still, what about contracts that lock in the use of the money for a government priority? What place does tax deduction play in influencing a donor to give? Does the size of the gift bear any relationship to the size of the tax deduction? Could an increased level of donations take up an increasing shortfall in government welfare and community infrastructure spending? Despite these questions being asked regularly, little has been rigorously established about the effect of taxation deductions on a donor’s gifts.

Of Forrests and acrosn : philanthropic gift may seed other university giving

A$65 million pledge by Nicola and Andrew Forrest to all five West Australian univerisities alters the philanthropy landscape in Australia. The Forrest' donation comes less than a year after Louise and Graham Tuckwell's A$50 million donation to Australian national University.

"Gift Giving" by wild bottle-nose dolphins (tursiops sp.) to humans at a wild dolphin provisioning program, Tangalooma, Australia

Since 1992, wild dolphin provisioning has occurred on a nightly basis at Tangalooma, a resort located on Moreton Island, Australia. Each evening at dusk up to 12 bottlenose dolphins (Tursiops sp.) are provided with fish in a regulated provisioning program. Since July 1998, biologists managing the program have documented 23 occurrences of "gift giving," when several of the provisioned dolphins have offered wild-caught cephalopod or fin fish species to staff members. The characteristics of each of these events are presented, and we explore the relationships between these events and their temporal patterns, and the age and sex of the dolphins involved. We also consider the behavioral explanations for the "gift giving," including prey sharing, play, and teaching behaviors, which have previously been described for cetaceans and other higher mammals. Gift giving may occur either as a discreet behavior (that may be a sequel to one or more other behaviors such as play or food preparation), or as a part of other behaviors, such as play and/or food sharing. It is most likely a manifestation of the particular relationship between the provisioned dolphins and the human participants in the provisioning. Gift giving has become an established but infrequent part of the culture of the provisioned dolphins at Tangalooma. © ISAZ 2012 Printed in the UK.

The Gift of a Sage. Life and Wisdom of Rabbi Dr. Friedrich Hillel 1892- 1974

Manuscript by Erwin Tramer: "The Gift of a Sage. Life and Wisdom of Rabbi Dr. Friedrich Hillel". Biography of an orthodox rabbi (1865-1928), born in Wisnitz, Austrian Galicia, and who served in Leipnik, Czechoslovakia.

From drawing board to dining table: the success story of the GIFT project

As compared to crops and livestock, the genetic enhancement of fish is in its infancy. While significant progress has been achieved in the genetic improvement of temperate fish such as salmonids, no efforts were made until the late 1980s for the genetic improvement of tropical finfish, which account for about 90 percent of global aquaculture production. This paper traces the history of the Genetic Improvement of Farmed Tilapia (GIFT) project initiated in 1988 by the WorldFish Center and its partners for the development of methods for genetic enhancement of tropical finfish using Nile tilapia (Oreochromis niloticus) as a test species. It also describes the impacts of the project on the adoption of these methods for other species and the dissemination of improved breeds in several countries in Asia and the Pacific.

Comparative studies on growth of fry of GIFT and Existing strain of Nile tilapia (Oreochromis niloticus L.)

Comparative study on growth of fry in nursery system of Genetically Improved Farmed Tilapia (GIFT) and Existing strain of Nile tilapia (Oreochromis niloticus) was performed. The trials were conducted in a series of hapa for two months. The initial mean weight of GIFT and Existing strains of tilapia were 1.03 and 1.12g, respectively and the stocking density for both the strains was maintained at 150/m³. Fishes were fed with supplementary feed 31.29% of protein level. After two months the final cumulative mean weight of GIFT and Existing strain were observed to be 8.38 and 5.51g, respectively. The net gain for weight of GIFT and existing strain were estimated to be 666% and 368% and the mean survival were 95.75% and 81.25%, respectively. The GIFT strain showed significantly (P<0.05) higher net gain in growth in weight and also higher (P<0.01) survival than that of existing strain.