Much of fundraising and gift planning is focused on gifts from income earned on the part of the donor. Given the increase in asset values during the past several decades, as well as the increase of those moving into the higher wealth categories, a renewed focus on gifts from net worth is warranted. Such gifts may have less of a financial impact on the donor’s situation and may in many cases actually improve the current tax and cash flow picture. Obviously, charitable intent is a necessary prerequisite, but gifts from net worth can usually be shown to have an advantage that gifts from income do not possess.