In the article, More banks now offering advice on gift giving regarding the need for specialized advice, Terrance S. Carter of Carter & Associates in Orangeville, Ont. is quoted as follows; "No chartity can be giving donors tax advice with any authority," states Carter, a prominent attorney in the planned giving field. "Second, depending on how the donor wants to structure the gift, there are legal implications. They want to be sure the gift is used for the intended purpose." There may also be benefits to the donor beyond tax credits, such as naming rights, "and that becomes a matter of contract," adds Carter.