8 Ways to Use Year-End Giving Communications to Encourage More and Larger Gifts

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Gift Planning Toolbox Seminar in Chicago, October 3-4 The Rich Are Different

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The Importance of Planned Gift Recognition Societies Page 2

The Importance of Planned Gift Recognition SocietiesIs your organization honoring those who have committed to an ultimate gift?

Those who inform you of their gift commitments are a very special group. They have set themselves apart and are demonstrating to you that they want to be recognized for their gifts during their lifetime.

This increased level of dedication may be the rea-son why studies have also shown that bequests received from donors who informed charities in advance of their bequests are often two or three times the amount of be-quests received from those who do not notify charitable interests in advance of their gift.

To honor this special group of people many nonprofits have established recognition societies that pay tribute to those who have made a gift commitment through their es-tate or other long-term commitment. Membership in these societies is reserved for donors who have arranged for a gift through their will or living trust, a life insurance or re-tirement plan beneficiary designation, gift annuity, charita-ble remainder trust or other life income gift.

In addition to being recognized publicly for their com-mitment, these donors typically receive other benefits when they become members of a planned gift recognition society. Examples include personal mementos such as lapel pins or plaques and/or invitations to special events such as luncheons and informational seminars. While donors may enjoy certain rewards from membership in a recognition society, the eventual charitable recipient is the one who will benefit the most from creating and maintain-ing a donor recognition society.

Simple morale boosterHaving a recognition society for planned gift donors lets them know you appreciate them and the gifts they have made. Donors who make planned gifts have most likely made current gifts in the past and, as such, may have grown accustomed over the years to being a member of a particu-lar gift recognition society. Acknowledging donors for their planned gifts as well with special, separate giving societies is an easy way to show them they remain important. Such programs also allow you to continue to recognize them pub-licly for their forethought and generosity—even as they may be reducing the amount and frequency of their current gifts.

Strengthening the ties that bindSimply by the nature of most planned gifts, a person who makes a long-term commitment to a charitable recipi-ent is raising it to the level of a friend or family member.

2August 2016

Maintaining a recognition society allows staff to keep in touch with planned gift donors and, thus, provides an ad-ditional opportunity to strengthen long-term relationships with them.

Perhaps you might invite recognition society donors to an annual luncheon in their honor. Or your CEO may host a holiday reception. They may also be included in broader recognition events that have already been scheduled for other purposes.

A recognition society can provide opportunities for more continuity of contact, which in turn can create oppor-tunities to meet with planned givers and get to know them better one on one. And once you learn more about your do-nors, you may be in a better position to help them discover other gift planning ideas that may be of interest to them.

Reduce the risk of removalIf an organization is inattentive to donors of planned gifts due to complacency, staff turnover, poor record keeping or other factors, it runs the risk of alienating them and perhaps losing their gifts altogether.

Keep in mind that many planned gifts are revocable. For example, a bequest provision or retirement plan beneficiary designation is easily changed during the donor’s lifetime, as are the remainder interests of many otherwise irrevocable charitable remainder trusts.

Having an effective, ongoing recognition society in place can help reduce the risk of being removed from a donor’s estate plans. Remember that planned gift donors are often reaching the age at which their current giving naturally may be decreasing. A planned gift recognition society can be key to managing the natural “downgrading” and inevitable lapse of many older donors.

The society provides a way to continue to acknowledge a donor’s past and future involvement. In addition, you may see more planned gift commitments from prospective donors when they see that those who have made future commitments—not just donors of current gifts—are also given the recognition they deserve.

Recognize the limitsNo matter how many “benefits” you offer to donors through membership in a planned gift recognition society, realize that few people will face mortality, change their es-tate plans and/or incur a legal fee just to make a gift that “earns” them a lapel pin or certificate. In fact, many be-quest and other planned gift donors will never tell you of

The Importance of Planned Gift Recognition Societies

3 www.SHARPEnet.com

Donor Recognition Society Case Study: The Church Health Center

Richard Kohrs has been the Develop-ment Specialist at the Church Health Center in Memphis, TN since 2008. The Church Health Center is a faith-based healthcare organization that seeks to help people care for their bodies and spirits, serving especially the uninsured and under-insured. It’s a mission Kohrs has strongly believed in since watching the Church Health Center grow from its very beginning. “I thought that the Church Health Center was doing great work and really having an impact on the lives of some very special citizens. It was a dream come true when I had the op-portunity to join that team.”

The Church Health Center estab-lished its Legacy Society within ten years of its 1987 founding. Early on, founder and CEO Dr. Scott Morris consulted with his friend Robert F. Sharpe, Sr., who founded Sharpe Group in 1963. Sharpe encouraged the Center to actively seek bequests and other gifts and worked closely with Morris and his team to get the Society started.

“We have grown slowly but steadily over the years,” said Kohrs. “Since 2013 we have added 31 new members. To-day we work harder than ever at inviting donors to consider a gift in their will or other estate plans that will fund the work of the Church Health Center in perpetu-ity.” Currently the Legacy Society has 81 known members.

It is not uncommon to hear com-ments from Legacy Society members such as this recent observation: “I am impressed with the kindness, under-standing and respect with which each patient is treated, and I am happy know-ing that, as a member of the Legacy So-ciety, I am helping to provide healthcare for those who need it most.”

Benefits of membership in the So-ciety include being listed in their quar-terly newsletter, “Answering the Call,” an invitation to an annual Legacy Society Brunch, birthday and anniversary recog-nitions and an engraved plaque.

Sharpe Group Chief Operating Officer Barlow Mann believes the Church Health Center’s Legacy Society is a good example of a successful planned giving program and is proud of Sharpe’s role in helping it realize its planned gift potential. “We have found that donor recognition societies are one of the best tools for planned giving development professionals to cultivate and steward planned gift donors. Most nonprofit executives know how important it is to thank donors. It can be more chal-lenging to thank donors who are planning a gift at some future time, but it is equally important in order to insure maximum fu-ture funding.”

Surprise giftsMost Legacy Society members also continue to give annual gifts, but Kohrs noted that many of the Center’s legacy gifts come as a complete surprise from those who are not only not known to be members of the Society, but also have never made a lifetime gift.

Recently, the Church Health Center received a very large bequest. This be-quest was interesting not only because of the relatively large size, but that it also came from a donor where there had been no indication a bequest had been provided for until just prior to her passing. In this case, while the bequest intention was only revealed just prior to the death of the donor, she had given generously to the Church Health Center in the past.

Another thing that set this gift apart was the speed with which the Church Health Center received the gift upon the death of the donor. Bequest gifts can sometimes take a year or more to be received by the charity. In this case, the donor’s husband reached out to the Church Health Center shortly before his wife’s death to inform them that she had remembered them with a “substantial gift” in her will, and that, as executor, he would need some technical informa-tion to work with the lawyer/advisor. He wanted to make sure the Church Health Center would receive all of the money bequeathed as quickly as possible.

A few weeks after being informed of the donor’s passing, Kohrs received an email requesting necessary information so that the gift could be wired to the Cen-ter. Less than a month passed between the first contact and the money’s depos-it in the bank account.

“As it turns out,” said Kohrs, “the donor had visited four years earlier and had been given a tour of the clinic. Sub-sequently, she made three annual gifts of $20,000, but we had no idea that she had remembered us in her will until her husband reached out.”

While the Church Health Center did not have the chance to recognize this particular donor with membership in the Legacy Society, having an active Legacy Society offers the Center an opportunity to strengthen and perpetuate important bonds and relationships with its most loyal supporters.

See “The Importance of Planned Giving Recognition Societies” for more information on some dos and don’ts of managing your own legacy society. ■

their gift during their lifetime, and a percentage of others who do inform you will normally wish to remain completely anonymous and may not want to participate in a recogni-tion society—publicly or at all.

Informal surveys have shown that, at most, 20 to 30 percent of estate donors will inform you of their gift pro-visions in advance. For many broad-based organizations, that percentage may easily be 10 percent or less. That is

why it is important to keep recognition societies in context of communications efforts designed to influence those who will never share their plans under any circumstances.

While your recognition society may honor only a rela-tively small group of bequest and other planned gift donors, remember that this type of relationship building can help strengthen and cement long-term donor friendships, which can lead to significant additional gift income in the future. ■

8 Ways to Use Year-End Giving Communications to Encourage More and Larger Gifts

Among other specialized pieces designed to help communicate the best ways to make gifts, Sharpe Group offers five brochures intended to educate and motivate donors to give before the end of 2016. Written with donors of all ages in mind, each brochure explains the benefits of giving before the end of the year and explores various ways to make a charitable gift, including cash, stock, gifts from retirement plans and bequests. These pieces can be easily incorporated into previously scheduled appeals, or as the focus of a special mailing to a particular group of donors.

In addition to targeted mailings, year-end giving brochures can be a vital part of your fall funding strategies in a number of ways:

1. As inserts in gift acknowledgment and thank-you letters to donors

4

2. As follow-up information requested in response to mailings, advertisements and seminars

3. As hand-outs at seminars or special events

4. As support materials to accompany gift proposals

5. As “leave behind” pieces following personal visits with donors

6. To supply information to targeted groups of high-level donors on specific gift plans

7. To educate your board, volunteers and staff

8. To provide information to those referred from advisors, personal contacts, requests for more information or other activities

The brochures may be personalized with your organization’s contact information and logo on the front and/or back cover. Check with your Sharpe Group representative if you are interested in other customization options.

The most successful year-end fundraising campaigns often use both print and digital appeals to reach more potential donors. You may be interested in our 25+ page digital strategy guide, Your Guide to Year-End Giving—The Most Generous Time of the Year. This eGuide includes advice and tools to plan or expand your marketing efforts to encourage gifts this year-end.

Special prices apply to orders placed by September 15, 2016. Call us at 901.680.5300 or email us at orders@sharpenet.com. You can also order online at www.SHARPEnet.com/publications. ■

August 2016

Most nonprofit organizations receive a majority of their gifts each year between the months of August and December. Since the latter months of the year are likely to be a critical time for a nonprofit’s overall financial health, it is important to make sure your current and potential donors understand the most effective ways to make their gifts as the end of the year approaches. A well-informed constituency could make a profound and lasting impact on your organization’s 2016 fundraising efforts.

The purpose of this publication is to provide general planning information. It is not

intended as legal, accounting or other professional advice. For assistance in planning

charitable gifts with tax and other financial implications, the services of appropriate

advisors should be obtained. ©MMXVI RFSCO, Inc. All Rights Reserved. 8444-16

When making a gift of securities or

other assets, check with your advisors to

ensure your gift is completed properly

and in a timely manner. You should allow

additional time for gifts of mutual fund

shares. We will be pleased to assist if you

have questions.

Charitable IRA

Last year, Congress made permanent

the popular provision allowing people aged

70½ or older to make tax-free gifts of up to

$100,000 per person per year directly from

individual retirement accounts (IRAs).

Check with us or your IRA administrator

for more information or assistance.

Gifts of a Lifetime

At this time of year, many also choose

to review their long-range estate and

financial plans. Wills, trusts, life insurance

policies, retirement accounts and other

planning vehicles can offer special ways to

make future charitable gifts.

As you review your plans, keep in mind

changes in the law have resulted in lower

federal estate and gift taxes for many,

leaving more assets available for both loved

ones and charitable interests.

There are ways to provide for

significant future gifts while enjoying

additional income, immediate tax savings

and other benefits today. Be sure to also

consider other sources from which to make

gifts, such as a donor advised fund, family

business or foundation.

Your Gifts, Your Goals

During this season of giving, there are

many ways you can make meaningful gifts

and accomplish your charitable goals in the

most effective ways.

Please contact us if we can assist you or

your advisors in any way.

at Year-EndivingGThe purpose of this publication is to provide general planning information. It is not

intended as legal, accounting or other professional advice. For assistance in planning

charitable gifts with tax and other financial implications, the services of appropriate

advisors should be obtained. ©MMXVI RFSCO, Inc. All Rights Reserved. 8024-16

property, you may eliminate tax on up to

30 percent of your AGI. Larger amounts may

be used to reduce taxes in as many as five

future years.Check with us or your advisors if you

have questions about the tax planning or

other aspects of your gifts.“Bunch” deductible expenses for savings

The timing of charitable gifts is totally

within your control. If you do not normally

have enough deductions to itemize them,

you may be able to concentrate, or “bunch,”

your deductible expenditures, such as

mortgage interest and taxes, in some years.

In that case, you may want to consider

making larger charitable gifts in years they

will yield the greatest benefit. As you can

see, whether you give cash or other assets, a

minimum amount of planning may help you

maximize your tax savings.Enjoy tax-free IRA givingIf you are aged 70½ or older, you can

direct charitable gifts of up to $100,000 per

year from individual retirement accounts

(IRAs) on a totally tax-free basis. These

amounts can also count towards your

required minimum distribution for the year.

Plan now to give laterMany people also review their overall

estate and financial plans at the end of the

year. Remember that these plans can also

include charitable gifts.For example, you may wish to include

charitable gifts in your plans for a specific

amount, a percentage or what is left after

providing for heirs.Retirement plans, living trusts and life

insurance policies can also offer convenient

opportunities for giving. Other plans may

help you increase income, save taxes and

allow you to share your blessings with those

you care most about.

EAR-ENDI V I NGA T

YG

TIMEfor Giving

Sharpe Group on the Road

Sharpe Group Senior Consultant Aviva Shiff Boedecker will be available at the Northwest Planned Giving Roundtable in Portland, OR, on September 16, 2016.

Barlow T. Mann, Sharpe Group COO, and John Jensen, Senior Consultant and Senior Vice President, will present at the National Catholic Development Conference (NCDC) in National Harbor, MD, on October 11, 2016.

And Sharpe Group representatives will be available to talk with you at the National Conference on Philanthropic Planning in Dallas, October 17-19, 2016, and the Association for Healthcare Philanthropy’s International Conference in Chicago, October 26-29, 2016. ■

5 www.SHARPEnet.com

2017 Dates Coming Soon! Chicago October 3-4, 2016 Washington D.C. November 7-8, 2016

An Introduction to Planned Giving

New Offering: Gift Planning Toolbox

Integrating Major and Planned Gifts

See full agendas and register at www.SHARPEnet.com/seminars or call 901.680.5318 with questions.

Discover how to build your planned giving program.

Learn the keys to effective commu-nications with your donors. Exam-ine the donor lifecycle and explore how you can help donors make larg-er gifts today and plan gifts through bequests, trusts, gift annuities and other vehicles. Learn to work effec-tively with those 65 and older who may make up much of your donor base—or soon will. This seminar is appropriate for those who are new to planned giving.

Acquire the knowledge you need to complete larger gifts.

Learn the basic workings of the most common gift planning tools, focusing on how to use them individually or blend them for maximum gift value. Determine which gift arrangements may be best able to fulfill a donor’s personal and philanthropic objectives and learn to recognize the typical donor profile for each type of gift. Register for this seminar to benefit from training on various charitable planned gifts.

Learn how major and planned giving can work together.

Discover how to help donors make the best gifts for their age, wealth and oth-er factors, while meeting your current, capital and endowment needs. Learn how to interpret a donor’s verbal and non-verbal clues to determine which giving option is right for them and how to help donors make larger charitable gifts that might not otherwise be pos-sible. This seminar is for you if your or-ganization has both departments and would like to bring everyone together, or if you or others are responsible for both major and planned gifts.

Upcoming 2016 Sharpe Group Seminars

“I enjoyed the seminar and came away with some ideas I can use

right now. Nothing recommends a seminar better than that.”

—Weston Hatfield, Assoc. VP, Development, James

Madison University

The Rich Are DifferentThere is a famous saying attributed to an exchange between F. Scott Fitzgerald and Ernest Hemingway: Fitzgerald supposedly remarked, “(The rich) are different from you and me.” Hemingway’s response: “Yes, they have more money.”*

What do we really know about very wealthy donors? The Wealth-X and Arton Capital Philanthropy Report 2015 pro-vides some useful insights into charitable giving by ultra high net worth (UHNW) donors. The global study is a re-cord of more than 211,000 UHNW individuals whose net assets total at least $30 million.

The total sum of gifts by these philanthropists throughout the world in 2014 was $112 billion, which is up 6.4 percent from 2013 and reached an all-time high with growth of more than 25 percent above the first study’s to-tal in 2004. The total given represents an average of just more than $530,000 per individual.

The typical UHNW donorThe comprehensive report highlights giving trends based on various demographics, including gender, age, wealth tier, industry represented, relationship status and whether the wealth was inherited or self-made, among other fac-tors. The typical UHNW philanthropist is a self-made male billionaire who made his fortune in the finance industry. He is single, over the age of 50. He can be expected to give $29 million during his lifetime and is almost twice as wealthy and approximately six years older than UHNW in-dividuals who are not philanthropists.

See the following summary of UHNW wealth and age:

Perhaps surprisingly to some, the study also indicates there are more UHNW philanthropists 80 years of age and older than all of those under the age of 50. Almost two-thirds are over the age of 60.

The study also finds that donors who were single or widowed were substantially more generous, both in total amounts and percentage of wealth, than those who were divorced or married.

66

by Barlow Mann

August 2016

The ultra wealthy in the United StatesEven though the report is global in nature, the findings high-light some important facts (including interesting differenc-es) about UHNW philanthropists in the United States. In fact, the study revealed American self-made billionaires gave the most, some $180 million per person over a life-time—more than six times the typical UHNW donor. Still, the United States trails behind India, the United Kingdom and Hong Kong in total amount given. On the other hand, the U.S. is second, following only the U.K., when compar-ing giving as a percentage of net worth.

The men among American UHNW donors gave a larg-er sum ($29 million vs $27 million) than women. However, America’s ultra-wealthy women who gave from their inher-ited assets led the way based on the percentage of their wealth (nearly 19 percent).

Another interesting fact distinguishing American philanthropists from the rest of the world is in the types of organizations they primarily support. Globally, education and healthcare nonprofits received the most gifts. By con-trast, 32 percent of gifts made by UHNW Americans were made to religious organizations followed by education at 15 percent, human services and grant-making foundations at 12 percent and finally health at just 8 percent. By con-trast, religion was the least supported category globally.

For more information and to view the entire report, vis-it www.wealthx.com/philanthropy-report/. ■

For more information on how you can better segment your donor file for planned or major gift solicitation efforts, visit www.SHARPEnet.com/data-enhancement-services or con-tact us at info@SHARPEnet.com or 901.680.5300.

Typical UHNW Philanthropist

UHNW Philanthropist

Other UHNW Individuals

Mean Net Worth $236 million $141 million

Median Net Worth $142 million $72 million

Mean Liquidity $62 million $35 million

Age 65 58.7

9.5%

12.6%

23.1% 29.2%

25.7%

Age 70-79 Age

60-69

Age 50-59

Below 50

Age 80 and over

Age Distribution of UHNW Philanthropists

* The exchange was not a direct conversation. Rather, Hemingway addressed a quote from Fitzgerald’s short story “The Rich Boy” in his own short story “The Snows of Kilimanjaro.” Still, it is widely recognized as an exchange between the two writers.

7 www.SHARPEnet.com

Introducing Dorothy and Dennis Donor: UK Legacy Giving Trends

While The Wealth-X and Arton Capital Philanthropy Report 2015 (see “The Rich Are Different” in this issue) examines the demographics and habits of ultra high net worth donors, another recent report on the demographics and habits of bequest donors in the U.K. may be of interest to gift planners in the U.S.

The new study by Smee & Ford, entitled Legacy Trends: Discovery Potential Through Data, is based on a study of more than 36,000 wills in which the decedent actually included a charitable provision. This study relies on actual documented bequests received rather than surveys of donors and summaries of characteristics of those who have indicated they have provided for a bequest—surveys that can sometimes simply measure intentions at some point in life rather than actual behavior.

After a flat period between 2007 and 2012, charitable bequests in the U.K. have been increasing since 2013. The report also revealed the importance of residual bequests that provided the majority of bequest revenue each year. Note that such bequests are not easily quantifiable as the amount changes over time due to investment market fluctuation and the amount spent for personal needs over the remainder of the donor’s lifetime.

Meet Dorothy and Dennis The report introduces “Dorothy and Dennis Donor,” the composites of typical charitable bequest donors in the United Kingdom. “Dorothy Donor,” the person most likely to leave a charitable legacy, is:

A woman

Age 76 when she writes her will

Age 83 when she dies

Likely to include 3 charitable bequests in her will

According to the study, some 60 percent of U.K. charitable bequest donors are women. The other 40 percent are “Dennis Donors” and fit a similar profile as the women as far as age at death in relation to age at time of final will, etc.

Regardless of gender, charitable bequest donors tend to be older when they draft the will that leaves funds to charity. For example, more charitable wills in the study were drafted by people age 90 than age 65. The vast

majority of charitable wills were drafted by people between 65 and 95. On average, bequest donors passed away 6.8 years after writing their wills.

A deeper examination of the data reveals that the single most common time to write a will that leaves a charitable bequest is just one month before death. About one in six bequest donors die within a year of completing the will, and 50 percent die within five years of signing the will. The death rate of the charitable bequest donors peaks between ages 80 and 95. While the last will may continue earlier plans, other studies in the U.S. indicate that in as many as half the cases, the will immediately preceding the final will had no charitable dispositions. [See “What’s Wrong With Focusing on Bequest Intentions From 40-Year-Olds?” in December 2013 Give & Take.] This study indicates that many charities are being included in the last will for the first time.

Bequests in the U.S.Even though there are a number of differences in charitable bequest behaviors between donors in the U.S. and the U.K.—because of the legal, tax and cultural disparities—there are also many similarities that make this study of interest to nonprofits in the United States.

Sharpe Group has maintained information on estate gifts received by its clients for more than 50 years and this data is used by Sharpe consultants to help clients pinpoint the most likely sources for bequests. The U.K. findings echo the information included in Sharpe training seminars for decades.

This is one area, though, where “one size” does not fit all. Sharpe has found that the profile of a typical bequest donor, while similar to the U.K. findings overall, is very different depending on the size and scope of an organization, its mission, the demographic makeup of its donors and many other factors. One difference based on Sharpe data is that Americans tend to include a larger number of charities, in the range of 5 to 7, than the U.K. study would indicate.

If you are unsure whether your bequest or planned giving efforts are on track or could benefit from a fact-based Sharpe perspective with guidance unique to your organization’s needs, feel free to contact us at info@SHARPEnet.com or 901.680.5300. ■

A client service publication published monthly since 1968 by Sharpe Group, with offices in Washington, Atlanta, Memphis and San Francisco, 901.680.5300. Email info@SHARPEnet.com or through our website at http://www.SHARPEnet.com. The publisher of Give & Take is not engaged in rendering legal or tax advisory service. For advice and assistance in specific cases, the services of your own counsel should be obtained. Articles in Give & Take may generally be reprinted for distribution to board members and staff of nonprofit institutions and other non-donor groups. Proper credit must be given. Call for details. © Copyright 2016 by Sharpe Group, Inc. All Rights Reserved.

Your Guide to Charitable IRA GivingA 50+-page strategic eGuide, Your Guide to Charitable IRA Giving is a digital comprehensive marketing plan containing sample IRA website copy, sample cover letters for prospective IRA donors and IRA administrators, sample IRA ads and newsletter articles, an IRA marketing calendar, a PowerPoint template, as well as detailed information about the 2015 law that made the IRA provision permanent and more.

This eGuide explains why you should educate your donors about IRA gifts, what to do to encourage them and with whom among your constituents you should communicate.

$495For more information, visit www.SHARPEnet.com/give-take/ira

Donor Data Enhancement ServicesDonor Base File EnhancementBy adding basic demographic data to your donor files, you can better segment and communicate gift planning strategies, increasing your success in current and deferred gift development efforts.

Choose Net Worth Silver or Net Worth Gold and you’ll receive various combinations of age, gender, marital status, income and net worth information about your donors (see charts here). Ask about other ways we can enhance your data à la carte (such as Deceased Suppression).

This donor data enhancement forms the basis for our Sharpe Gift Planning Matrix©. Visit us online at www.SHARPEnet.com for more information on our findings. And ask your Sharpe Group consultant how to make this data work for you or how to combine it with other services for more efficient pricing.

* Data reported in nine levels, up to top level of $500,000+

• $2,500 minimum for up to 25,000 matched records• Then, $45 per thousand additional matched records

Net Worth SilverAge (Month/Year) Gender

Marital Status Net Worth Silver Wealth Rating up to $500,000+*

** Data reported in eleven levels, up to top level of $2 million+

• $2,750 minimum for up to 10,000 matched records• Then, $98 per thousand additional matched records

Net Worth GoldAge (Month/Year) Gender

Marital StatusEstimated Income and Net Worth

Gold Wealth Rating up to $2 million +**

The nation’s tax laws and continued growth in the economy are providing powerful incentives for charitable giv-ing. In this positive environment, it’s a great time to remind your donors of the benefits of giving before the end of 2016.

Donors should be aware that tax law changes can mean greater potential savings from gifts made before year-end. Others may benefit from giving through retirement plans or noncash gifts such as stock.

Start the conversation with your donors now.

Sharpe’s 2016 year-end giving communications are a convenient and cost-effective way to share with donors the advantages of funding gifts with cash or other assets including appreci-ated property and other plans.

You can also order conve-niently from our online shop at www.SHARPEnet.com/publications.

901.680.5300 orders@SHARPEnet.com | www.SHARPEnet.com/publications

PersonalizationSharpe can add your logo and contact informa-tion on the front, back or both.

We include a sample cover letter, reply card text, P.S. language and suggested web/article copy for use with your publications.

Prefer something more unique to your brand? We can customize communications specifically for your needs.

Sharpe Group looks forward to working with you to ensure that 2016 will be a successful year for your organization. Call us at 901.680.5300 or visit www.SHARPEnet.com/publications.

How can you use year-end communications to encourage gifts this year?

As part of your regularly scheduled year-end appeal

As an insert in gift acknowledgments this fall

To include in pledge reminders and proposals

As handouts at donor events

As part of a mailing to members of your giving clubs and societies

As part of your digital fundraising strategy

WASHINGTON • ATLANTA • MEMPHIS • SAN FRANCISCO

The Year-End Season Is Here

The purpose of this publication is to provide general planning information. It is not intended as legal, accounting or other professional advice. For assistance in planning charitable gifts with tax and other financial implications, the services of appropriate advisors should be obtained. ©MMXVI RFSCO, Inc. All Rights Reserved. 8446-16

Charitable IRALast year, Congress made permanent

the popular provision allowing people aged 70½ or older to make tax-free gifts of up to $100,000 per person per year directly from individual retirement accounts (IRAs). Check with us or your IRA administrator for more information or assistance.

Gifts of a LifetimeAt this time of year, many also choose

to review their long-range estate and financial plans. Wills, trusts, life insurance policies, retirement accounts and other planning vehicles can offer special ways to make future charitable gifts.

As you review your plans, keep in mind changes in the law have resulted in lower federal estate and gift taxes for many, leaving more assets available for both loved ones and charitable interests.

There are ways to provide for significant future gifts while enjoying additional income, immediate tax savings and other benefits today.

Be sure to also consider other sources from which to make gifts, such as a donor advised fund, family business or foundation.

Your Gifts, Your GoalsDuring this season of giving, there are

many ways you can make meaningful gifts and accomplish your charitable goals in the most effective ways.

Please contact us if we can assist you or your advisors in any way. EAR-END

I V I NGA TY

Gat Year-EndivingG

TIMEfor Giving

The purpose of this publication is to provide general planning information. It is not intended as legal, accounting or other professional advice. For assistance in planning charitable gifts with tax and other financial implications, the services of appropriate advisors should be obtained. ©MMXVI RFSCO, Inc. All Rights Reserved. 8444-16

When making a gift of securities or other assets, check with your advisors to ensure your gift is completed properly and in a timely manner. You should allow additional time for gifts of mutual fund shares. We will be pleased to assist if you have questions.

Charitable IRALast year, Congress made permanent

the popular provision allowing people aged 70½ or older to make tax-free gifts of up to $100,000 per person per year directly from individual retirement accounts (IRAs). Check with us or your IRA administrator for more information or assistance.

Gifts of a LifetimeAt this time of year, many also choose

to review their long-range estate and financial plans. Wills, trusts, life insurance policies, retirement accounts and other planning vehicles can offer special ways to make future charitable gifts.

As you review your plans, keep in mind changes in the law have resulted in lower federal estate and gift taxes for many, leaving more assets available for both loved ones and charitable interests.

There are ways to provide for significant future gifts while enjoying additional income, immediate tax savings and other benefits today. Be sure to also consider other sources from which to make

gifts, such as a donor advised fund, family business or foundation.

Your Gifts, Your GoalsDuring this season of giving, there are

many ways you can make meaningful gifts and accomplish your charitable goals in the most effective ways.

Please contact us if we can assist you or your advisors in any way.

The purpose of this publication is to provide general planning information. It is not intended as legal, accounting or other professional advice. For assistance in planning charitable gifts with tax and other financial implications, the services of appropriate advisors should be obtained. ©MMXVI RFSCO, Inc. All Rights Reserved. 8024-16

property, you may eliminate tax on up to 30 percent of your AGI. Larger amounts may be used to reduce taxes in as many as five future years.

Check with us or your advisors if you have questions about the tax planning or other aspects of your gifts.

“Bunch” deductible expenses for savings

The timing of charitable gifts is totally within your control. If you do not normally have enough deductions to itemize them, you may be able to concentrate, or “bunch,” your deductible expenditures, such as mortgage interest and taxes, in some years.

In that case, you may want to consider making larger charitable gifts in years they will yield the greatest benefit. As you can see, whether you give cash or other assets, a minimum amount of planning may help you maximize your tax savings.

Enjoy tax-free IRA giving

If you are aged 70½ or older, you can direct charitable gifts of up to $100,000 per year from individual retirement accounts (IRAs) on a totally tax-free basis. These amounts can also count towards your required minimum distribution for the year.

Plan now to give laterMany people also review their overall

estate and financial plans at the end of the year. Remember that these plans can also include charitable gifts.

For example, you may wish to include charitable gifts in your plans for a specific amount, a percentage or what is left after providing for heirs.

Retirement plans, living trusts and life insurance policies can also offer convenient opportunities for giving. Other plans may help you increase income, save taxes and allow you to share your blessings with those you care most about.

Giving at Year-End (Type)Time for Giving (Clock)

Item # Title/Description Check Imprint Location Quantity Unit Cost Total Cost Front Back Both None

Giving at Year-End (Berries)

84448124

Giving at Year-End (Trees)

84468448

YEOF 07/16

Giving Thanks at Year-End (Harvest)8024

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