By Barlow Mann, J.D. The reports are in for charitable giving in 2020, and the results are unanimous. Three widely followed reports on charitable giving indicated that overall giving increased between 2% and 10.6% in spite of the unprecedented events of 2020. The Blackbaud Institute’s Charitable Giving Report cited an increase of 2% in giving. …Read More

By Professor Christopher P. Woehrle, J.D., LL.M A charitable remainder trust permits annuitization of the full value of the appreciated asset without the donor incurring a capital gains tax. For the charitably inclined, the technique facilitates diversification of a portfolio and potential improvement of cash flow. The Biden Administration’s General Explanations of Fiscal Year 2022 …Read More

Like it or not, the key for a truly successful planned giving/endowment development strategy is to “take the long view.” Based on nearly 60 years of analyzing charities’ bequests, our research that forms the Sharpe KnowledgeBase® includes two important findings: First, you want to be in the LAST will because it’s the document that provides …Read More