I will continue in the same vein as Mr. Pacetti. You have some interesting recommendations when it comes to planned gifts. If I understand correctly, you would have someone over 65 with an assessed income create a trust fund solely for managing the money contributed to that trust fund. In the end, whatever is left in the trust fund upon the donor's death would go to the charity. You say that amount is assessed at 70% of its future value.
In that case, who would conduct the assessment? Once we get into this subject, those familiar with it know that we could discuss the matter at considerable length.