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On the UpswingOn the Upswing

An examination of the important environmental factors affecting charitable giving

Robert F. Sharpe, Jr, CEO

December 22, 2014

12 Min Read
On the Upswing

The past year has been an eventful one in the world of philanthropic planning. The ongoing economic recovery has resulted in more discretionary income and record values of investment markets. At the same time, interest rates and inflation have remained low. In addition, taxpayers began to feel the impact of higher federal income taxes and lower estate taxes introduced in 2013. 

The combination of these environmental factors has always boded well for charitable giving. After a number of challenging years following the onset of the Great Recession, giving in 2014 may have returned to levels not seen since 2007.

It’s helpful to those advising philanthropically inclined individuals to examine the most important factors related to the rise in c...

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About the Author

Robert F. Sharpe, Jr

CEO, Encore

Robert F. Sharpe, Jr. is CEO of Encore in Memphis, Tenn. He is a nationally recognized pioneer, leader and authority in the field of philanthropy. During more than 35 years serving America’s nonprofit community, he has consulted nationally with educational, health, social service, arts and religious organizations and institutions in the planning and implementation of their major, planned gift and endowment development efforts. A graduate of Vanderbilt University and Cornell Law School, he served as a development officer for a liberal arts college prior to practicing law with a major law firm specializing in taxation and estate planning.

Robert is chairman of the philanthropy editorial board of Trusts & Estates magazine and co-author of the National Association of Charitable Gift Planners (CGP) Model Standards of Gift Valuation. He has served on the board of Giving USA and on strategic task forces for the CGP. Among other publications, his remarks have been featured in The Wall Street Journal, The New York Times, Newsweek, Forbes, Smart Money, The Chronicle of Philanthropy and Kiplinger’s.

He is a frequent speaker at gatherings across the country including Planned Giving Councils in New York, Washington, Chicago, and Los Angeles, the National Association of Charitable Gift Planners national conference, the Association of Fundraising Professionals (AFP) National Conference, and the American Bankers Association Wealth Management and Trust Conference.