Sharpe Blog

Archive for February, 2018

Posted February 19th, 2018

Planning Problem

Now that we know all about pledges (Click to read Part One, Two, Three, Four, Five, Six), a gift planning problem. Don wants his name on Charity’s new clinic building. Charity’s president, Ron, has told Don it will cost him a big chunk of change, $X, in cash or securities or in a combination of… read more

Posted February 9th, 2018

Let’s Look at Some Key IRS Rulings, Part 6

We continue looking at IRS rulings on pledges (read Part 5 here). First up is a 1981 Revenue Ruling, Rev. Rul. 81-110. The facts here are that Party A made a legally enforceable pledge to a charity. Subsequently, Party B paid the pledge. Focusing on the fact that Party B’s payment relieved Party A of… read more

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