BEQUESTS BRING BOONS TO CHARITIES, ESTATES.

Byline: Rick Orlov Daily News Staff Writer

Edith Agnes Plumb lived a low-profile life in a modest Studio City home where she died last October at the age of 86.

So it came as a surprise that Plumb, who was never married, left a fortune valued at $90 million to be distributed equally among the Crippled Children's Society, UCLA School of Medicine, Orthopedic Hospital and St. Jude Children's Research Hospital. Each received $22.5 million.

``You're sort of speechless when something like that comes in because it's so unexpected,'' said Karen Mack of the UCLA Development Program. ``Usually, a bequest that comes in is the result of years of building relationships.''

But recently such bequests have become more common as the result of new tax laws and more aggressive fund raising by charitable and nonprofit groups.

As examples, in just the last week:

The Los Angeles Public Library received a $600,000 gift from the estate of publishing heiress Margaret De Heurtaumont, even though there had been no prior contact with the Agua Dulce woman. Her family is contesting the size of the donation to the city.

In Thousand Oaks, La Reina High School received its largest donation ever, $475,000, from the estate of Jeanette Jordan because her grand-niece attends the all-girl school.

Phyllis Smith of Smith Associates, a consulting firm that works with the Los Angeles City Library Foundation and other nonprofit groups, said estate planning is one of the hottest areas in fund raising these days.

``According to the IRS, $13 trillion will pass from one generation to the next over the next 15 years,'' Smith said. ``That means people will either give to their family or they will make charitable gifts. If they make charitable gifts, it means they will save taxes and help the charities they care about.''

IRS rules allow for increased deductions for donations to charities, reducing the amount of taxes an estate might have to pay.

In addition, there are other regulations that allow people to make donations while they are alive and still draw an income from their worth, with the requirement the assets be turned over to the charity upon their death - all with certain tax benefits.

``As all of government is being stretched thin, this is a way to get additional money for programs people support,'' Smith said. ``A lot of people love libraries and want to see their money go to that. Other people have other interests.''

The field is growing so rapidly that Smith said she has put together a team of 30 attorneys - all working for free - to encourage people to consider leaving their estate to the city's library system.

The Los Angeles Zoo and its support group, the Greater Los Angeles Zoo Association, has recently begun working in this area to get donations.

``We are expanding our reach and giving seminars to groups of donors who would be interested in this type of giving,'' said Terry Monteleone, vice president for resource development for the zoo. ``There are benefits to estates and benefits to us.''

The zoo has already had success in this area, particularly with a foundation created by Alice Tyler after her death.

Tyler, whose husband founded the Farmers Insurance Co., has been a long-time donor to the zoo and various environmental causes, said Paul Lividori, one of the trustees of the Tyler Foundation.

``She was always giving,'' Lividori said. ``Every year she would give half her income to charitable causes. After she died, she provided for a few close relatives, but the rest went into the foundation.''

One of the hallmarks of her estate is the annual awarding of a $250,000 prize to those involved in the environment and ecology, Lividori said.

``It's not well known, but it's like the Nobel Prize of the environment,'' Lividori said.

As a trustee of a foundation, Lividori said he has become only too aware of the requests for donations.

``We have to make our records public every year, and professional fund raisers call constantly to see if they could qualify,'' Lividori said.

Also, in his role as a member of GLAZA and a professional estate planner, he had been encouraging the zoo to become more active in fund raising from estates.

City Administrative Officer Keith Comrie said he has seen more use of the program in recent years, but it still does not offset the need for government funding.

``You can't use this for operating expenses because it's just too up and down,'' Comrie said. ``What this should be used for is special exhibits or one-time projects. For instance, libraries might want to use this for construction or to stock the shelves. The zoo might want to use it for a special exhibit.''

Comrie said those two agencies are among the most popular with people who make charitable donations, along with the recreation and parks, police and fire departments.

However, there remains little coordination among the various city agencies on its fund-raising efforts.

A report by City Controller Rick Tuttle two years ago said there were more than 600 organizations in the city - ranging from the Library Foundation down to sports groups in police stations - seeking donations for one program or the other.

Part of his recommendations - yet to be adopted - called for more cooperation among the groups and a closer scrutiny to both ensure there are no problems and to allow them to work with each other to maximize their efforts.