The study presents data from a survey of 70 colleges, hospitals, museums and other non-profits about how they pursue bequests and what their results have been in recent years.

The study helps its readers to answer questions such as: What percentage of total funds raised are accounted for by bequests? How much staff time are advancement and fundraising staff's spending on bequests? How are colleges, hospitals and other non-profits publicizing their pursuit of bequests? What methods are most effective? What are the age and other demographics of bequest grantors? For colleges, what percentage of bequests come from alumni? For all non-profits, what percentage of bequest grantors are prior donors to the organization? How many organizations reimburse bequest grantors certain expenses related to gifts of property and under what circumstances? What percentage of bequests are unrestricted? What percentage residual bequests? What are the costs of bequest campaigns?