• Near-record philanthropy. Giving USA, an annual report on philanthropy, estimates that Americans donated $260.3 billion to charity for 2005, representing an increase of 6.1% over 2004 (2.7% after inflation). Approximately one-half of the $15 billion increase in total giving came in response to three natural disasters: the tsunami that struck the Indian Ocean area, the Gulf Coast hurricanes in the U.S......

• Near-record philanthropy. • Conservation easements. • Use of “wealth replacement” trusts. • Retirement planning with a charitable twist. • Establishment of small family foundations.