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The role of women in our nation’s economy has changed dramatically over the past 100 years. In the 20th century women entered the paid workforce in greater numbers and, therefore, earned and controlled more money than women in earlier generations. And because of estate tax laws that allow assets to be left to spouses free …Read More
The fall months have always been the time when a large percentage of gift income is received. This is true for a number of reasons: 1. The final months of the year are traditionally the “season of giving” when many peoples’ thoughts turn to sharing with others. 2. Many individuals receive work-related bonuses at the …Read More
Larry O’Neal, senior development director and assistant to the vice president of advancement for The University of Alabama, didn’t know much about planned giving when he started out in development with the school. But he found the skills he had used in his banking career transferred nicely to his new business of working with donors, …Read More
Many taxpayers and their advisors are familiar with the various limitations that might affect itemized deductions, including those for charitable gifts. Others are not, and may inadvertently make what could prove to be costly mistakes. Charitable gifts of cash may be deducted up to 50% of a donor’s “contribution base,” which is basically the taxpayer’s …Read More
In this “Gift Planner Profile,” we talk with Jacqueline McLeod, executive vice president for the revenue group at the American Lung Association. Ms. McLeod shares how her personal encounter with lung disease as a child led her to a career dedicated to lung health. Give & Take: How did you become involved in the field …Read More
Over the past few months, the monthly IRS discount rate has begun to stabilize. Those who prepare planned gift charitable deduction calculations will be familiar with this rate as it is used to determine the tax benefits for many types of planned gifts. This rate is sometimes called the “Section 7520,” or AFMR (applicable federal …Read More
This article is based on remarks Mr. Sharpe will deliver at the 13th annual conference of the National Committee on Planned Giving in Orlando on October 25-28 of this year. The title of his presentation there will be “Waiting on the Wealth Transfer—Will You Miss the Boat?” In recent years there has been much discussion …Read More
According to the Voluntary Support of Education 1999 report issued this spring by the Council for Aid to Education (CAE), total reported bequests to colleges and universities increased by 23%, the largest increase in over a decade. As in the case of gift activity reported by Giving USA (see page 1), giving by bequest grew …Read More
Russell V. Kohr, director of special projects at the Ravinia Festival near Chicago, is a “double” gift planner. Not only does he assist donors in making planned gifts, but he is also an avid planned gift donor himself. With over 20 years experience in development, Mr. Kohr shares his perspectives on fund raising and the …Read More
Last fall, technology stocks were booming. Some “tech stocks” saw growth that reached over 10 times their original offering value by year-end 1999. This spring, however, the tech stocks began their wild ride, with many dipping sharply and losing much of their gains in a matter of weeks. Recently, we have seen tech stocks rebound …Read More