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
Sharpe Give & Take Articles

Archive for December, 2012
Mind Your Manners or You Won’t Get What You Don’t Deserve
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Why Don’t People Give 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
A Tale of Two Taxes
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