Are My Publications Up to Date?

sharpe publications up to date

For over 100 years, charitable gifts have enjoyed special treatment in our nation’s tax system by way of a charitable deduction for income, gift and estate tax purposes. For 2022, itemized charitable gifts of cash may be deducted up to 60% of AGI. Check with your advisors for specifics and more information.

The Coronavirus Response and Relief Supplemental Appropriations (CRRSAA) Act, 2021 included incentives to encourage individuals and corporations to continue supporting their charitable interests. For 2021, itemized charitable gifts of cash could be deducted up to 100% of AGI. Non-itemizers were allowed a bonus deduction of up to $300 ($600 for couples) for charitable contributions of cash.

The Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020 included various incentives to encourage charitable gifts by non-itemizers (a $300 above-the-line deduction) and removed AGI limitations for cash gifts by itemizers for 2020. Additional incentives were included for corporate gifts and contributions of food inventory.

The Setting Every Community Up for Retirement Enhancement Act (SECURE Act) made several changes that may serve to encourage charitable gifts from retirement plans after first providing for your needs and those of your loved ones.

The Tax Cuts and Jobs Act (TCJA) of 2017 continued the trend toward reducing the impact of federal estate and gift taxes on personal estate planning. Effective January 1, 2018, the act doubled the estate and gift tax exemption, increased the annual gift tax exclusion and repealed the Pease limitation.

The Protecting Americans from Tax Hikes Act (PATH) of 2015 extended and made permanent a number of popular tax breaks, including the charitable IRA provision for those aged 70½ and older.

Also the American Taxpayer Relief Act (ATRA) was passed by Congress in 2013. Combined with the Medicare surcharge tax  are numerous changes that will affect tax incentives for various current and deferred gifts.

Sharpe’s updated publications reflect changes in the laws as a result of TCJA, PATH, ATRA, CARES, SECURE and CRRSAA. To assist you in reviewing materials you have now, check for references to the following:

  • The American Council on Gift Annuities suggested new payment rates on charitable gift annuities effective July 1, 2020. (See the ACGA website for more information.)
  • The current income tax rates that should be used in publications are 37%, 35%, 32%, 24%, 22%, 12% and 10%.
  • References to the gift and estate limits should be $10 million for individuals, $20 million for married couples, indexed for inflation; for 2022, the exemption amounts are $12.06 million for singles and $24.12 million for married couples.
  • The maximum rate for gift and estate tax was raised to 40% in 2013.
  • References to $12,000, $13,000, $14,000 or $15,000 annual exclusion amounts are no longer accurate. The exclusion has been raised to $16,000.
  • The Charitable IRA (Qualified Charitable Distribution) provision was extended and made permanent.
  • The maximum rate for most capital gains and dividend income was increased from 15% to 20%.
  • The 3.8% Medicare surcharge tax is added to the lesser of net investment income, including capital gains, or the amount one’s income exceeds the threshold amount.
  • The Pease limitation that reduced the benefit of itemized deductions for some high-income taxpayers was repealed.

Materials with content that is not accurate in light of the above may be obsolete and should be replaced with updated publications. The latest versions may be preferred because of updated and revised copy. If you have questions, please contact us at or call us at 901-680-5300.


Item # Title OK to Use?
1126B-08 When Should a Woman Have a Will? Yes
1136B-12 Eleven Things to Remember Yes
1146B-15 You Never Need to Change Your Will Unless Yes
1442B-08 What to Tell Your Attorney About Your Plans Yes
1612B-18 How a Will Works for You Yes
1632B-19 Estate Planning Quiz Yes
2020B-15 Questions & Answers About Life Insurance Yes
2021B-18 Questions & Answers About Retirement Plan Giving Yes
2024B-19 Questions & Answers About Wills and Bequests Yes
2025B-17 Questions & Answers About Estate Planning Yes
2026B-20 Questions & Answers About Gift Annuities Yes
2027-14 Questions & Answers About Giving for Income Yes
2031B-19 Questions & Answers About Giving Securities Yes
2032B-18 Questions & Answers About Estate Planning for Women Yes
2033B-09 Questions & Answers About Deferred Payment Gift Annuities Yes
2035B-15 Questions & Answers About Giving Real Estate Yes
5000-18 Five Ways to Make the Most of Your Gifts Yes
8222-20 Making Retirement Accounts Less Taxing Yes
MEM8-08 Giving Through Living Memorials No
TFG9-07 Thanks for Giving (Type) Yes


Item # Title OK to Use?
110A-21 37 Things People “Know” About Wills That Aren’t Really So Yes
130ZA-21 Giving Through Your Will Yes
130ZA-20 Giving Through Your Will Yes
140ZA-21 How to Make a Will That Works Yes
180ZA-20 How to Protect Your Rights With a Will Yes
180ZA-18 How to Protect Your Rights With a Will No
211ZA-21 Giving Through Gift Annuities No
211ZA-20a Giving Through Gift Annuities No
220A-21 Planning for the Future No
310ZA-20 Giving Securities Yes
310ZA-18a Giving Securities No
410ZA-20 Giving Through Living Trusts Yes
410ZA-18 Giving Through Living Trusts No
430ZA-18 Giving Through Life Income Plans Yes
430ZA-15 Giving Through Life Income Plans No
450ZA-18 Giving Through Charitable Remainder Trusts Yes
450ZA-17 Giving Through Charitable Remainder Trusts No
460ZA-20 Giving Through Charitable Lead Trusts Yes
460ZA-18 Giving Through Charitable Lead Trusts No
510ZA-20 Giving Through Life Insurance Yes
510ZA-18 Giving Through Life Insurance No
610ZA-20 Better Estate Planning Yes
610ZA-19 Better Estate Planning No
710ZA-20 Giving Real Estate Yes
710ZA-18a Giving Real Estate No
730A-18 Personal Financial Affairs Record Yes
820ZA-20 Giving Through Retirement Plans Yes
820ZA-18 Giving Through Retirement Plans No
930A-20 Charted Giving Plans Yes
CGPG-18a Charitable Gift Planning Guidelines No

Booklets (Specialty)

Item # Title OK to Use?
170-16 Personal Financial Affairs Record (Larger Version) Yes