Integrating Major and Planned Gifts in Dallas, Feb. 25-26

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Help Your Donors Understand the Charitable IRA Law

As Boomers Reach a New Milestone, How Will Their Charitable Giving Be Affected?

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Avoiding the Dark Side: The Ethics of Gift Planning Page 2

Avoiding the Dark Side:The Ethics of Gift Planning

Most gift planners realize a strong moral compass is a fundamental component of the code and craft of their profession. Many endorse and follow guidelines issued by organizations like the Association of Fundraising Profes-sionals (AFP) and the Partnership for Philanthropic Plan-ning (PPP) that are designed to encourage best practices in their dealings with donors. Gift planners with legal, ac-counting or various financial planning backgrounds abide by additional canons.

Even with all of these guidelines, there may be—and typically are—issues in even relatively straightforward gift planning situations that can muddy the water. As a result, most of us would agree that scenarios encountered in the real world are often more complex than they would appear on paper and the various codes of conduct and best prac-tices may be easier to read than to apply.

In presentations to fundraisers, Robert Sharpe advises the use of three “60-second ethical tests” when navigating day-to-day issues.

2February 2016

The Stomach Test: If your stomach gets queasy, think twice; your body may be trying to tell you something.

The Relative Test: If you would not be comfortable suggesting a course of action for use with a loved one or close friend, maybe it is best not to suggest it to a donor.

The “60 Minutes” Test: Would you be comfortable ex-plaining what you are doing to an investigative report-er in national media?

Administering one or more of these simple tests can provide much needed guidance with the dilemmas that in-evitably arise from time to time. But understanding a little more about some of the underlying issues affecting the aging donor population may help avoid problems too. (See box below for details.)

Mental capacity and financial decision

With record numbers of people aged 65 and older, this ma-turing senior population means that the number of people with Alzheimer’s or other forms of dementia will be grow-ing dramatically. While only about one in nine people aged 65 or older has Alzheimer’s, the number grows to nearly one in three for those 85 and older. And the 85+ group is one of the fastest-growing segments of the population to-day. The Alzheimer’s Association advises that financial ca-pacity and decision-making skills are among the first areas affected by mild cognitive impairment.

Senior fraudIn recent years there has been an explosion of frauds and scams targeting senior citizens. Many of these criminal ac-tivities exploit seniors through aggressive and deceptive mar-keting techniques. Some of these have involved a “charitable” component. Sometimes the “charitable” solicitation has been for a non-existent charitable organization; in other cases a char-itable entity has actually been created to facilitate the criminal activities. In a handful of cases, the “charity” involved promoted

charitable gift annuities or charitable trusts as a way to defraud seniors out of millions of dollars. A number of states and other sources routinely warn seniors about “charitable scams.”

The truth and nothing but the truthProvisions of the Philanthropy Protection Act of 1995 made it clear once and for all that many popular gift plan-ning techniques like charitable remainder trusts (CRTs), pooled income funds (PIFs) and charitable gift annuities (CGAs) were regulated securities under federal laws but could be exempt from registration requirements under cer-tain well-defined circumstances.

In addition to refraining from any sort of misrepresen-tation, one of the requirements for exemption was to pro-vide written disclosures concerning the material operation of the particular arrangement prior to the completion of the gift. Many Sharpe booklets and other communication ma-terials have been designed with this requirement in mind. The law also emphasized that the anti-fraud provision still applies to these philanthropic activities. ■

3 www.SHARPEnet.com

Who me?None of us want to believe we would intentionally take ad-vantage of a donor with diminished capacity, participate in senior fraud or violate securities laws, but unfortunately it is possible to unintentionally cross the line into murky territory if one is not vigilant.

Tales from the dark sideConsider some of the following scenarios and practices:Would you ever consider providing build-up unitrust illus-trations to a donor without consulting with the likely trust-ee about their projected investment returns? Believe it or not, this was a relatively common practice in the 1990s when very professional proposals would be given to the donor illustrating a high payout, often in the 8 to 10 percent range with a projected return of 12 to 14 percent.

What about gift annuity illustrations that show annuity payments based on certain amounts that indicate all or virtually all of that amount will be received by the charity? Rates set by the American Council on Gift Annuities are designed to provide a 50 percent gift residuum, so such an illustration could be seen as very misleading.

Have you ever seen planned gift marketing materials that imply a charitable gift annuity or a charitable remain-der trust is better than other investments?

Is it appropriate to illustrate significant tax savings without noting that the donor must itemize deductions to enjoy the benefits being illustrated?

Do you think it would be appropriate to use spyware or other “technological solutions” to track the activity of in-dividual donors on your website without their knowledge and consent?

Could it appear there are some inherent conflict issues involved in helping to plan a donor’s estate when the chari-ty is a beneficiary? Or paying to have that work done?

While the answers to these questions may be debatable in some circles, the answers can be determined on an individual basis by applying the three ethical tests outlined above.

Staying on the pathAs you consider the path to take in a particular situation or generally with your career, some simple steps may help you avoid unintentionally slipping into a dark gray zone.

First, periodically review the Donor Bill of Rights, the AFP Code of Ethics and other professional canons that may be applicable.

Second, recognize that even though the vast majority of donors over the ages of 65, 75 and even 85 are legally and mentally competent, a significant number are subject to some degree of diminished capacity. Act accordingly on a case-by-case basis.

Third, avoid misleading marketing. Most senior fraud and scam cases involve very aggressive marketing that

was intentionally designed to deceptively separate seniors from their money.

Fourth, remember that federal law requires a charity to refrain from misrepresentation in the marketing of many planned gifts and to provide written disclosure about the material operation of most popular gift planning arrange-ments prior to the completion of the gift.

If all else fails, remember the three 60-second ethical tests. If you can’t pass all three of the tests, pause, regroup and seek input from experienced peers or other profes-sional resources.

Sharpe group training programs feature more in-depth explorations of ethical issues involved in working with se-niors. For more information see SHARPEnet.com. ■

Additional Resources

Administration on Aging www.aoa.gov

American Association of Retired Persons www.aarp.org/money

Commission on Law and Aging American Bar Association

www.americanbar.org/groups/law_aging.html

National Center on Elder Abuse www.ncea.aoa.gov

National Committee for the Prevention of Elder Abuse

www.preventelderabuse.org

National Council on Aging www.ncoa.org

National Association of States United for Aging and Disabilities

www.nasuad.org

See also: https://philanthropy.com/specialreport/the-aging-of-america/61

Now or Later?

Are you planning to inform your donors of the charitable IRA provision permanent extension now or at the end of the year? Tell us at https://www.surveymonkey.com/r/3TPLZ9Z or by calling 901.680.5300.

Gifts through a will may be designated for a

specific program or purpose within the scope of our

mission, if desired. When making provisions by will, it is important

to use a charitable recipient’s correct legal name and

address. Please contact us for specific information.

B. Charitable remainder annuity trust

C. Charitable remainder unitrust

Both of these plans are irrevocable trusts that

feature income based on the value of the property

donated. The annuity trust pays a fixed income

based on the value of assets at the time the trust is

created, while the unitrust provides a fluctuating

income based on a fixed percentage of the trust’s

annual value.When the trust is created, capital gains tax can

be avoided or postponed and an income tax deduction

is available for a portion of the value of the property.

In addition, capital gain and/or dividend income

from the charitable remainder trust may be taxed

more favorably than other income. Gifts made in this

manner may result in estate tax savings as well.

D. Gift annuity agreement

Through a charitable gift annuity, one can

make a gift while receiving fixed annual payments

for life. Payment rates are based on the age(s) of

payment recipient(s) when the gift is completed.

Rates are generally higher for older people.

An income tax deduction is allowed for a

portion of the amount transferred. For a period of

time based on life expectancy, only part of the

payments will be taxed as income. If stocks or other

property that have risen in value are given for a gift

annuity that pays income to you and/or your spouse,

a portion of the capital gain is never taxed and the

remainder may be gradually reported over a period

of time. If you and/or your spouse are the only

payment beneficiaries, the amount used to fund a gift

annuity is generally not subject to estate taxes that

might otherwise be due.

E. Retirement plans

Whether it’s an employer-sponsored retirement

plan, a private fund such as an Individual Retirement

Account (IRA) or a combination of the two, you can

generally designate a charity as the final beneficiary

of any remaining retirement plan funds you or your

loved ones do not use.

This gift can be designated when participation

in a plan begins, or it can be added at a later date.

The plan administrator will provide a change of

beneficiary form upon request, and you can indicate

the portion you wish to allocate to charity. Giving in

this way can often help maximize estate and income

tax savings for your heirs.

Special tax benefits are available to people

aged 70½ or older who wish to make charitable gifts

directly from an IRA. Check with your administrator

or tax advisor for more information.

F. Charitable lead trust

A charitable lead trust can be created to provide

income for charitable purposes for a designated period

of time—typically 10 to 20 years or longer. Through

the use of this plan, it can be possible to transfer assets

to heirs while reducing or eliminating gift or estate

taxes that might otherwise be due.

G. Revocable living trust

Just as in the case of a gift by will, through the

use of a revocable living trust you can provide for

eventual charitable gifts while knowing that all or part

of the assets in the trust are available during

your lifetime.Since access to the trust property is retained,

there are no current tax advantages. Because the

property passes to charity under the terms of the trust

agreement rather than by will, it will generally not be

subject to the possible delays and expense of probate.

Gifts of appreciated property

While most charitable gifts are made in the

form of cash, important advantages can be

possible when gifts are made using other

appropriate property that has increased in value.

When stocks, bonds, mutual funds, real estate

and other appreciated assets are sold, tax is due on any

capital gain.Those who enjoy making charitable gifts are

often pleased to learn that when appreciated property

that has been held long-term (more than 12 months) is

given, an income tax deduction is generally allowed

based on the current value of the property rather than

its cost. It is usually best to donate property that would

be subject to the highest amount of tax if sold.

The combined benefits of bypassing tax on the

capital gain, receiving an income tax deduction and

making a charitable gift can be substantial.

Increasing retirement income

Many of the plans described here can be welcome

additions to retirement plans. Assets that have increased

in value but yield little income can be used to fund a

charitable gift plan that features income benefits.

The payments received from the gift plans

described here will generally be based on the full value

of donated property, not just what would be left after

payment of the tax on gain if the property were sold.

The plans described in this publication

have been carefully designed to help

those who are charitably inclined make

meaningful gifts while also addressing other

important financial concerns.

The chart on the reverse side of this publi-

cation covers seven plans that can help achieve

charitable goals while providing important benefits

for donors and/or their loved ones.

These plans are often included as one or more

of the building blocks of an effective financial and

estate plan. Through their use, it may be possible to

increase income from property and/or arrange for

management of assets. At the same time, income,

capital gains, estate and gift taxes may be reduced

or eliminated, all while completing a substantial

charitable gift.

Types of giving plans

The planning tools described below are

outlined in more detail on the reverse side.

These plans can be used individually or

in combination to help you make charitable gifts

while you achieve other important financial and

estate planning goals.

A. Gifts by will

Cash, securities, real estate or personal

property can all be given to charity through a

well-planned will. A gift by will can be in the form of a specific

property or sum of money, a percentage of one’s

estate or all or a portion of what remains after

providing for loved ones.

Such gifts can be made on an unrestricted

basis, which ensures that amounts received will be

used where most needed.

23

45

Tax savings will also be enjoyed from the

deduction available when the plan was created.

Benefits of planning

As you can see, through careful planning of

charitable gifts, it can be possible to meet multiple

goals. By choosing the best property to fund gifts, their

timing and the methods used to complete them, you can

make larger gifts while minimizing or eliminating

federal estate and gift taxes that might otherwise be

due. This can be accomplished while preserving, or

even enhancing, your financial well-being.

This information is intended as an initial guide to

the gift planning process. More information is available

on request.

930A-16

Help Your Donors Understand the Charitable IRA LawIn December, the President signed into law the Protecting Americans from Tax Hikes Act of 2015, which extended and made permanent the charitable IRA provision. Do your donors know the benefits?

Sharpe has donor communication materials you can use to educate your donors about this law and how it will benefit them:

› Language for eblasts available on our blog at www.SHARPEnet.com/blog › Free postcard PDFs available at www.SHARPEnet.com/product/iramarketing for immediate download

to print

The following Sharpe booklets have been updated to reflect recent IRA gift legislation

› Your Guide to Effective Giving in 2016 › Charted Giving Plans › Giving Through Retirement Plans › Planning for the Future

For details about these booklets and how to order them, visit www.SHARPEnet.com/publications.

Now that provisions allowing gifts directly from IRAs have been made permanent, it’s a great time to take stock of your gift planning publications.

Stock your gift planning librarySharpe offers a complete library of booklets you can use in a number of ways. They can be used to provide additional information to interested donors and advisors or in targeted communications designed to promote various gift planning tools. These booklets are professionally written and designed to inform, educate and motivate your donors about some of the most popular and effective ways to make their charitable gifts. The industry’s most experienced team of writers, gift planners, graphic designers and technical experts produce these booklets so readers will find them interesting and easy to understand.

Many booklets include technical advisory sections that feature additional information to help advisors assist donors and clients in the gift planning process.

Personalize your booklets with your organization’s contact information and logo on the front and/or back cover. If you are interested in additional customization of graphics and/or content, ask a Sharpe Group representative.

You can order any of these booklets directly online at www.SHARPEnet.com/publications. Sharpe staff members can use their extensive experience to help you determine which booklets would be most useful for your program and help answer the questions your donors are most likely to have. Call 901.680.5300 to speak to a representative.

4February 2016

5 www.SHARPEnet.com

Chicago July 11-12, 2016 New York March 7-8, 2016San Francisco March 29-30, 2016

Dallas February 25-26, 2016Chicago April 11-12, 2016

Sharpe Group on the Road

Sharpe COO Barlow Mann will speak at the ALDE (Association of Lutheran Development Executives) IGNITE International Conference in Chicago, February 21-24, 2016.

Sharpe Senior Consultant Aviva Shiff Boedecker will speak on “Looking for Gifts in All the Right Places: 10 Clues That You’re Talking to a Planned Giving Prospect and What to Do About It” at the Planned Giving Forum of Greater Sacramento on February 25, 2016.

Sharpe Group representatives will be present at the AFP (Association of Fundraising Professionals) International Conference in Boston, March 20-22, 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 Sharpe Group Seminars

Please help us make our Give & Take publication better by taking a very

brief survey at: https://www.surveymonkey.com/r/3TPLZ9Z

or by calling 901.680.5300.

According to a recent Pew Research Center study, most people don’t feel as old as younger people perceive them to be. The average respondent to the Pew survey consid-ers 68 the beginning of old age, yet just 21 percent of those 65-74 consider themselves old. Even among those 75 and older, only 35 percent consider themselves old.

Perceptions of old age have changed as improvements in health and lifestyle have boosted the average life expec-tancy in the United States. In 1910, the average American life expectancy at birth was 50 and those aged 70 had a life expectancy of 9 years. By 2010, the average life expec-tancy at birth was 78 and the average 70-year-old could expect to live 15 additional years. Even an 80-year-old in 2010 could expect to live another 9 years.

Beginning in 2016, the oldest baby boomers will be turning 70. While most won’t want to admit it, they will be in what has normally been thought of as the “older” age bracket beginning at age 65, the traditional age of retire-ment. (See Sharpe Gift Planning Matrix at right.) According to a 2014 Gallup poll, most Americans age 70 and older have retired or will soon be retiring from the workforce. In fact, Gallup reports the most popular retirement age in America is just 62.* After retirement, many boomers will be moving on to a new phase of life, during which they expect to have more time for hobbies and other pursuits, including volunteering and otherwise becoming engaged in charitable endeavors.

The next generation of giversThose over 65 have traditionally been a reliable source of charitable giving, through both outright and planned gifts. As the bulk of them move into this age range, the baby boomers are replacing the Silent and GI Generations as America’s most generous generation. In spite of all the talk about acquiring younger donors, IRS data and other stud-

6February 2016

ies reveal that baby boomers contribute more total money to charity than any other generational group. According to a recent survey, boomers represent 43 percent of total U.S. giving with 51 million donors. Some 72 percent of baby boomers give to charity.

With many at the peak of their earning potential and others newly retired, boomers have reached the prime age for charitable giving. Both household income and wealth tend to increase with age, and income and wealth tradition-ally peak between age 50 and 70. Since 2000, the 65+ age group has seen its average wealth levels increase rather dramatically, while every other age group under that range has suffered a decrease. According to the U.S. Census Bu-reau, those 65 and older enjoyed a 17 percent increase in average net worth between 2000 and 2011, with the 65-69 age range seeing an even more dramatic 26 percent rise. By contrast, younger age ranges suffered anywhere from a 5 percent loss to a 41 percent loss in household wealth during that period. See chart on the following page.

As Boomers Reach a New Milestone, How

Will Their Charitable Giving Be Affected?

Are baby boomers getting old? It’s a matter of perspective.

Sharpe Gift Planning Matrix©

Younger Middle- Aged Older

Wealthy A1 B1 C1

Moderate Means A2 B2 C2

Limited Means A3 B3 C3

*Munnell A. and Chen A., “Trends in Social Security Claiming,” Center for Retirement Research at Boston College, May 2015, No. 15-8.

The lifecycle of a typical donorAs the older members of the Silent and remaining members of the G.I. Generation approach extreme old age, most will gradually stop making regular current gifts. Many will, however, be finalizing their estate plans and fueling the majority of estate gifts over the coming decade. Keep in mind that the life expectancies for baby boomers range from 14 years for a 70-year-old male to 31 years for a 52-year-old female, and couples of those ages might be expected to live even longer.

7

Regular

Special

Age

Millennials & Generation X

Baby Boomers Silent & G.I. Generation

Gift

Am

ount

Sharpe Donor Life Cycle

Ultimate

Deferred Gift Zone

025

25 30 35 40 45 50 55 60 65 70 75 80 85 90 95

5075

100125150175200225250275300325350375400425450475500

MotivationCapability

Median Household Net Worth, by Age of the Householder: 2000 and 2011

Age 2000 2011Approximate Percent Change

<35 $9,765 $6,676 -32%

35-44 $59,689 $35,000 -41%

45-54 $111,867 $84,542 -24%

55-64 $150,866 $143,964 -5%

65+ $146,205 $170,516 17%

65-69 $154,226 $194,226 26%

70-74 $161,027 $181,078 12%

75+ $134,535 $155,714 16%

Source: U.S. Census Bureau

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Younger donors, such as Gen Xers and Millennials, will begin to support more charitable organizations in greater numbers and with greater amounts as their wages increase and time and resources allow, based on their stage of life.

Boomers, however, are currently in the sweet spot for major outright giving. Now is the time to educate your do-nors about charitable gifts that will help them fulfill their personal, financial and charitable goals. Consider using a multichannel approach to reach donors in this demograph-ic. Planned gifts that will hold special appeal to wealthier members of this age group include outright gifts of non-cash properties, charitable trusts for terms of years, char-itable lead trusts and deferred gift annuities. It is also time to begin encouraging them to include charitable interests in their estate plans as well.

Make sure you have the most complete age and wealth information available about your donors so you can identify which marketing appeals will be most appropriate for them at their particular stage in life. This is your chance to help your boomer donors give in ways that will lead to maximum impact on your organization and maximum sat-isfaction for them.

To learn more about how to help your donors choose the best ways to give at their stage in life, contact a Sharpe representative at 901.680.5300 or info@sharpenet.com. You may also wish to attend one of Sharpe’s popular semi-nars. Information is available at SHARPEnet.com. ■

Booklets (minimum of 12 pages, 4 x 9")Item Code Title Imprint Quantity 110A 37 Things People “Know” About Wills That

Aren’t Really So ________ 130ZA Giving Through Your Will ________ 140ZA How to Make a Will That Works ________ 180ZA How to Protect Your Rights With a Will ________ 211ZA Giving Through Gift Annuities ________

With Rates Without Rates 220A Planning for the Future ________ 310ZA Giving Securities ________ 410ZA Giving Through Living Trusts ________ 430ZA Giving Through Life Income Plans ________ 450ZA Giving Through Charitable Remainder Trusts ________ 460ZA Giving Through Charitable Lead Trusts ________ 510ZA Giving Through Life Insurance ________ 610ZA Better Estate Planning ________ 710ZA Giving Real Estate ________ 730A Personal Financial Affairs Record ________ 820ZA Giving Through Retirement Plans ________ 920ZA Your Guide to Effective Giving in 2016 ________ 930A Charted Giving Plans ________

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