Is the emotional sentiment of the input text negative?

Given Text: "Also great news for charity - Taxpayers over 70.5 may make donations directly from an IRA &amp; will not be taxed on the amounts up to $100,000"
"Also great news for charity - Taxpayers over 70.5 may make donations directly from an IRA &amp; will not be taxed on the amounts up to $100,000"