By Professor Christopher Woehrle, JD, LLM Critics of the estate tax describe it as “taxation without respiration.” The proposal from the Biden Administration to tax unrealized gains at death might be called “recognition of income without the realization event.” Furthermore, transfers to noncharitable donees during lifetime will generate income taxation to the donor. The amount …Read More

As a fundraiser, your most precious and important asset is your donor data. Understanding how to best use it is another matter. It is extremely important to segment your donors into groupings based on your charity’s priorities of fundraising. Sharpe uses the donor matrix shown below to help charities with their planning, budgeting, resource allocations …Read More