ACCI Conference 2017

This paper presents results from the first nationally representative study of attitudes regarding end of life charitable planning with detailed respondent information. The upcoming transfer of generational wealth has drawn much attention. The current study adds important context to understanding the charitable component of that transfer. In particular, the importance of childlessness suggests that charitable estate transfers will become increasingly important as the rate of childlessness among older adults in the US will be increasing substantially over the next two decades and beyond. Further, the results provide interesting contrasts in generational attitudes towards estate giving to charitable and religious organizations. Finally, these results provide the first glimpse of information about the charitable estate planning attitudes of those under age 50.