![Living and Giving in 2012 Living and Giving in 2012](https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/blt88cf4c73d7a50bcb/6733f5070ad5a9cabd8cff7a/world-hand-blue-glass-595x335.jpg?width=1280&auto=webp&quality=95&format=jpg&disable=upscale)
The next eight months promise to be an important time for practitioners who advise clients on effective ways to make charitable gifts. While there’s a great deal of uncertainty concerning the economy’s health, the future of the federal income and estate tax and other matters, there are islands of certainty from which efficient philanthropic planning can proceed between now and the end of the year.
Let’s take a look at factors that will come into play and what steps donors may wish to take to make charitable gifts in the most economic way.
Giving on the Rise
In March 2012, the Internal Revenue Service issued estimates of the amount of itemized gifts given to charity in 2010. After drops in giving by higher income donors in 2008 and 2009...
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