In her syndicated question-and-answer column earlier this year, a reader asked Miss Manners (Judith Martin) whether the intended recipient of a large gift should be removed from the reader’s will. The potential donor planned to leave artwork to a local museum and wrote to the museum director—twice—to let him know. The donor, who also was a regular museum supporter, never …Read More

In last month’s issue of Give & Take, we examined the underlying factors that motivate people to make charitable gifts: religion, social theory, political orientation, emotions, tax and economic factors, among others. Gifts are rarely motivated by just one of these elements. They typically result from the complex interaction of several of these factors, different in the case of each donor. But …Read More

In a recently released report, “The 2012 Bank of America Study of High Net  Worth Philanthropy,” researchers asked wealthy philanthropists how certain  proposed and scheduled changes to tax laws may impact their charitable  giving. The results indicate that changes to income and estate tax laws could significantly affect the amount donors give during lifetime and …Read More