Yes, it can, but with some restrictions. For revocable gifts, like wills, living trusts, life insurance, and beneficiary designations on retirement plans, etc., a donor must be aged 70 or above by December 31, 2025, and the gift must be documented in writing. Revocable deferred gifts are generally not used for naming opportunities for capital projects unless combined with an outright gift totaling 50% or more of the commitment, and a gift agreement must be signed with Kinkaid. Note: a donor can name an endowment with a revocable deferred gift but not capital projects.
All irrevocable gifts, like charitable remainder trusts, charitable lead trusts, retained life estates in real estate, or irrevocable bequests (established as such through a gift agreement with Kinkaid) do NOT have an age requirement to count in the campaign. These types of gifts may be used as a naming opportunity as long as Kinkaid is named as the irrevocable beneficiary in the instrument and a gift agreement is signed with Kinkaid.
All gifts must be documented in writing on the Kinkaid Comprehensive Campaign Commitment Form (verbal alone is not sufficient to count in the campaign), and all those that meet these counting requirements are counted at face value.
Other vehicles of planned gifts can be discussed. Kinkaid has a Gift Acceptance Policy, and final acceptance of the gift will be approved by the Gift Acceptance Committee.