Editor’s note: See the January issue of Give & Take for a full summary of the legislation. Highlights of the bill are listed below, as well as any anticipated impact on giving for the remainder of the year and beyond. On Jan. 2, 2013, President Obama signed the American Taxpayer Relief Act of 2012 (ATRA) into law …Read More

The ’90s were the decade of the dot.com, an economic boom and balanced budget, the Gulf War, Rodney King, Nelson Mandela’s election, the O.J. Simpson trial, the Oklahoma City bombing, Dolly the cloned sheep, and widespread fear of Y2K computer bugs as the next millennium approached. As the Sharpe Group celebrates a half-century of providing consulting, training and …Read More

Gifts of securities are not always as straightforward as they may seem. To avoid problems down the road, make sure those in contact with prospective stock donors know the answers to these questions: 1. Who owns the security? If it is jointly held, for example, both parties must sign a stock power or letter of instruction …Read More

Did you know that each year gifts of publicly traded securities make up the largest portion of individual non-cash contributions reported to the IRS by itemizing taxpayers? Or that these gifts in some years provide more benefit to charitable entities than bequests? According to IRS reports, gifts of corporate stocks, mutual funds and other investments accounted …Read More