Sharpe Blog

By Joe Chickey Advisors understand that their primary role is to grow their clients’ wealth over time through tax minimization and investment strategies. 2025 is being called “PEAK 65” as baby boomers reach age 65 in record numbers, with 10,000 turning 65 every day! Additionally, many are selling their businesses and retiring. This offers a …Read More

By Julie Schuldner  Though there are distinct differences in the for-profit and nonprofit worlds, both can have environments that are not conducive to success. A dysfunctional workplace doesn’t just affect your day-to-day life; it can seriously impact your mental health and your ability to do your job well.     Here are red flags to look …Read More

By Barlow T. Mann As a result of the One Big Beautiful Bill Act (OBBBA), there is a new above-the-line charitable deduction for cash gifts from nonitemizers ($1,000 for single filers and $2,000 for those filing MFJ) beginning in 2026. For those who will continue to itemize, gifts of cash remain generally deductible up to …Read More

By Chris Woehrle Section 110190 of the House-passed H.R. 1, One Big Beautiful Bill Act (the “Act”),1 has the potential to upend the financing of public education by providing a tax credit. Specifically, individuals would be entitled to a credit representing the greater of (1) $5,000 or (2) 10% of adjusted gross income (AGI). For …Read More

By Barlow T. Mann In recent weeks, details have started to emerge related to tax legislation that could impact almost every taxpayer next year. The Joint Committee on Taxation has issued a “Description of the Budget Reconciliation Legislative Recommendations Related to Tax,” and the House Ways & Means Committee had a markup meeting on May …Read More

By Julie Schuldner When it comes to nonprofit marketing, it is important to understand commonly used data enrichment tools. Two segmentation approaches—data appends and wealth screenings—serve different purposes. Let’s explore the differences:   Data Appends to Enhance Segmentation and Marketing A data append is ideal for broad-based segmentation and marketing efforts, rather than individual donor …Read More

By Chris Woehrle Restrictions placed by a donor in a gift agreement that limit the amount a willing buyer would pay a willing seller must be considered when determining the amount of the charitable deduction. Rev. Rul. 85-89 offers the example of a donor giving a large plot of land to an agricultural college for …Read More

By Barlow T. Mann Throughout history, fundraisers have struggled to raise gifts in challenging and uncertain times, particularly in times of economic recession (see Sharpe Insights article, “The Sky Is Falling … Again! The Economics of Giving”). For those who recall the iconic hard rock band “Spinal Tap,” it is as though the amplifier has …Read More

By Julie Schuldner For the first time since 2008, the Final Four of the 2025 NCAA Men’s Basketball tournament was made up of all No. 1 seeds, sparking a discussion about the influence of NIL in the success of these teams.   What is NIL? NIL stands for Name, Image and Likeness and refers to …Read More