College and independent school development and advancement officers regularly look to us for responsive advice on development and planned giving matters, from full-service representation in the context of complex, substantial, or unusual gifts from donors, counsel on the design and implementation of sophisticated giving strategies, and advocacy in trust or estate controversies, to practical advice and guidance on day-to-day development issues, including with respect to tax reporting, gift substantiation obligations, and estate and trust administration. In addition, we advise colleges and independent schools on endowment management matters, from proper fund investment and expenditure to the strategic modification or release of inappropriate donor restrictions. Bringing our broad-based experience in the tax, non-profit, and trust and estate planning and administration spaces to bear, we also offer practical guidance to college and school clients during the design and implementation of important planned giving and development initiatives, including the development or revision of gift acceptance policies.