Sharpe Insights Articles

In recent weeks much has been written about the lackluster performance of stock markets in 2000. What has the impact of softer markets been on charitable giving in general and planned giving in particular? Early reports for the last quarter of 2000 are spotty with some organizations and institutions reporting mixed results, particularly in receipts …Read More

In this “Gift Planner Profile,” Give & Take talks with David Schaeffer, senior development officer for the Shepherd Center in Atlanta, Georgia. As a veteran fund development professional, Mr. Schaeffer reflects on his role as a fundraiser and what that means in today’s economy. Give & Take: How did you come to work in fund …Read More

Public broadcasting has grown up. Over nearly half a century, many stations have moved from the perennial struggle to survive from pledge drive to pledge drive to more stable positions. Today, a growing number of stations are taking their places among the ranks of the endowed educational, arts, and cultural institutions in their community. Sharpe …Read More

In last month’s issue of Give & Take, we initially examined a new survey commissioned by the National Committee on Planned Giving that sheds light on several aspects of planned gifts. We learned about what kind of planned gifts donors are making and why they make them. (See www.sharpenet.com for last month’s article.) This month …Read More

With his strong work ethic and a passion for serving others, Malcolm Wernik has found over the years that gift planning may be his ideal profession. Currently president of the Presbyterian Homes of New Jersey Foundation, Mr. Wernik has over two decades of fund-raising experience. In this “Gift Planner Profile,” he shares his views on …Read More

Taxpayers who itemize deductions are required to keep records to substantiate any charitable gifts that are claimed as deductions for tax purposes. The type of record or acknowledgment depends on the nature of the gift involved. A cancelled check or other records that the donor keeps will generally serve to substantiate small contributions. The threshold …Read More

At its annual conference last month, the National Committee on Planned Giving released a study entitled “Planned Giving in the United States 2000.” Conducted by NFO Research, Inc., one of the country’s leading research firms, the study reveals preliminary findings about planned gift donors, including information about why they made their gifts, how they learned …Read More

They say hindsight is twenty-twenty. This is true in most areas of endeavor, and is certainly true of charitable gift planning. Give & Take asked five gift development professionals, whom you may remember from past interviews and articles, to share brief thoughts on what they wished they had known about gift planning when they began …Read More

Most gift planners can only dream about it — a life estate gift annuity funded with the remainder value of a California oceanside estate that eventually sells for $25 million. Though the sheer magnitude of the gift was the focus of much media attention, Give & Take found that the more important story here for …Read More

Gift planners and many donors are aware of the basic tax benefits of gifts of appreciated securities such as stocks, bonds, or mutual funds. Such assets given to qualified charities may be deducted at their full fair market value from federal taxable income for the year of the donor’s gift. The donor thereby enjoys a …Read More