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January 1, 2018, the act doubled the estate and gift tax exemption, increased the annual gift tax exclusion and repealed the Pease limitation.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 #TitleOK to Use?
1126B-08When Should a Woman Have a Will?Yes
1136B-12Eleven Things to RememberYes
1146B-15You Never Need to Change Your Will UnlessYes
1442B-08What to Tell Your Attorney About Your PlansYes
1612B-18How a Will Works for YouYes
1632B-19Estate Planning QuizYes
2020B-15Questions & Answers About Life InsuranceYes
2021B-18Questions & Answers About Retirement Plan GivingYes
2024B-19Questions & Answers About Wills and BequestsYes
2025B-17Questions & Answers About Estate PlanningYes
2026B-20Questions & Answers About Gift AnnuitiesYes
2027-14Questions & Answers About Giving for IncomeYes
2031B-19Questions & Answers About Giving SecuritiesYes
2032B-18Questions & Answers About Estate Planning for WomenYes
2033B-09Questions & Answers About Deferred Payment Gift AnnuitiesYes
2035B-15Questions & Answers About Giving Real EstateYes
5000-18Five Ways to Make the Most of Your GiftsYes
8222-20Making Retirement Accounts Less TaxingYes
MEM8-08Giving Through Living MemorialsNo
TFG9-07Thanks for Giving (Type)Yes


Item #TitleOK to Use?
110A-2137 Things People “Know” About Wills That Aren’t Really SoYes
130ZA-21Giving Through Your WillYes
130ZA-20Giving Through Your WillYes
140ZA-21How to Make a Will That WorksYes
180ZA-20How to Protect Your Rights With a WillYes
180ZA-18How to Protect Your Rights With a WillNo
211ZA-21Giving Through Gift AnnuitiesNo
211ZA-20aGiving Through Gift AnnuitiesNo
220A-21Planning for the FutureNo
310ZA-20Giving SecuritiesYes
310ZA-18aGiving SecuritiesNo
410ZA-20Giving Through Living TrustsYes
410ZA-18Giving Through Living TrustsNo
430ZA-18Giving Through Life Income PlansYes
430ZA-15Giving Through Life Income PlansNo
450ZA-18Giving Through Charitable Remainder TrustsYes
450ZA-17Giving Through Charitable Remainder TrustsNo
460ZA-20Giving Through Charitable Lead TrustsYes
460ZA-18Giving Through Charitable Lead TrustsNo
510ZA-20Giving Through Life InsuranceYes
510ZA-18Giving Through Life InsuranceNo
610ZA-20Better Estate PlanningYes
610ZA-19Better Estate PlanningNo
710ZA-20Giving Real EstateYes
710ZA-18aGiving Real EstateNo
730A-18Personal Financial Affairs RecordYes
820ZA-20Giving Through Retirement PlansYes
820ZA-18Giving Through Retirement PlansNo
930A-20Charted Giving PlansYes
CGPG-18aCharitable Gift Planning GuidelinesNo

Booklets (Specialty)

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