Sharpe Blog

Archive for September, 2015

Posted September 21st, 2015

Relinquishing Life Income Payments: What Are the Issues?

Not infrequently, individuals entitled to receive gift annuity or charitable remainder trust (CRT) payments step forward and say they want to give up the right to receive the payments. They do so typically because they don’t need the income and because they’re just as glad to accelerate a benefit to charity. Sometimes the payout recipient… read more

Posted September 14th, 2015

On Donors and Dementia

Gift planning fundraising presents a unique set of challenges in that the targeted donors for these gifts of a lifetime are elderly. As we age, we encounter more challenging health issues. One of these issues that many face is diminished mental capacity. As fundraisers, dementia can pose serious concerns when communicating with donors. Development professionals… read more

Posted September 8th, 2015

Gift Substantiation: The Tail That Wags the Dog

The year 1984 is significant for several reasons. There’s George Orwell’s 1949 novel, 1984. The same year also saw the unveiling of the Apple Macintosh computer. And to the point of this blog, the “Qualified Appraisal” (Q.A.) rules were introduced in the 1984 Tax Act. The Q.A. rules represent the opening salvo in modern tax… read more

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