In her book, Endowment Building, Diana S. Newman says that, from the donor's perspective, an endowment contribution:

• Perpetuates the donor's values and priorities and allows the donor to obligate the foundation to fulfill his or her expressed wishes.

• Creates a sense of immortality and serves as a permanent tribute to the donor.

• Makes significant investment in the future. Endowment gifts are sometimes the donor's last and largest gift to the organization.

•Endows annual gifts. An endowment gives donors the option to perpetuate their annual gifts.

• Permits additions at later times. An endowment fund can be added to later.