Sharpe Insights Articles

During good economic times, it may make relatively little difference if an estate or trust distribution takes twelve months or twenty-four months. In lean times, however, when funding may be harder to come by, it is important that the process of making certain estate gifts are distributed in a reasonable amount of time receives extra …Read More

Throughout the estate and financial planning community, preparations are under way to help Americans take advantage of the first steps in the scheduled reduction and eventual elimination of federal estate taxes enacted as part of the major tax law changes earlier this year. Note the initial changes in the law which take effect on January …Read More

The characteristics of charitable remainder trusts (CRTs) may be derived from an examination of data published by various sources including the IRS, National Committee on Planned Giving (NCPG), and others. An understanding of this information can help improve the overall effectiveness of all involved in the gift planning process. According to the Internal Revenue Service, …Read More

It’s human nature. Just as one may order the same dish at his or her favorite restaurant, many donors tend to give to their favorite charities year after year. Why? Let’s take a closer look at the restaurant analogy. You most likely go to your favorite local restaurant because it is close to your home, …Read More

In recent months interest rates have dropped to levels not seen in recent years. Some interest rates are approaching the lowest level in 40 years, with the discount rate for planned gifts completed in November dropping to an unprecedented 5%. Many gift planners are familiar with the general effect of lower interest rates on the …Read More

The final weeks of the year normally prove to be among the most critical time periods for nonprofit organizations and institutions. The fall months have traditionally been a time when a large percentage of the year’s contributions are received. This year, however, the events of September 11, combined with ongoing investment market fluctuations, present an …Read More

You have a list of current donors to your institution. You want to thank them appropriately for their gifts and, because their donative intent is clear, you also would like to inform them about other ways of giving, especially planned giving. How do you achieve both goals at once? Robert Cummins, director of planned giving …Read More

Recently released information and statistics about American citizens may be of special interest to gift planners this fall season. First, a U.S. Census Bureau 2000 Supplementary Survey reports that the average American family earned $63,410 over the previous 12-month period studied. More families earned over $100,000 than those earning less than $15,000. See Figure 1 …Read More

A well-organized gift acknowledgment program can help form the foundation for relationships that lead to more frequent and larger gifts. This is especially true at a time when Americans may be experiencing renewed philanthropic motivation in the midst of economic uncertainty. With that in mind, let’s examine some ways to effectively thank donors for their …Read More

Building future bequest income begins with informing long-term donors and other constituents about ways that they can remember their favorite organization(s) in their wills or other estate plans. Unless donors make even a basic plan, no charitable gifts will occur at their passing. As a result, one of the main purposes of mailings on wills …Read More