Along with traditional planned gifts such as bequests, charitable remainder trusts and gift annuities, Sharpe describes any gift requiring planning, including a significant outright gift, as a planned gift. Although this sounds a bit like the old line that the only kind of unplanned gift is when somebody mugs you in a dark alley, this broad interpretation of planned giving is right on target. Sharpe is at his most insightful in defining the role of the gift planner. Indeed, Sharpe emphasizes that gift planners establish their professionalism by knowing the limits of their knowledge. Not only are they willing to work with lawyers, accountants and other professionals representing the donors, he writes, but, in fact, good gift planners insist upon their involvement.
Sharpe leaves two other indelible messages.
One is that a planned giving program takes time to develop. Second, and most central to his thesis, is the belief that, no matter the tax advantages of certain planned gifts, charitable intent is the most critical factor in this or any other gift. Sharpe writes about the sheer joy of giving. The reader senses that he means it. It must be said that Sharpe's writing style does not keep pace with the wisdom of his message.