We are proud to announce that Becca Baumbach, President & CEO of the Community Foundation of Grand Forks, East Grand Forks & Region, has been selected to participate in the 2025–26 cohort of CFLeads’ Executive Leadership Institute (ELI) for CEOs.

This national program is designed to help community foundation executives build the leadership skills, strategic vision, and peer relationships necessary to drive meaningful community change. Becca will join a group of peers from across the country to explore how our Foundation can deepen our leadership work and advance goals such as strengthening civic engagement, fostering collaboration, and building vibrant, resilient communities for the future.

Becca has led the Community Foundation of Grand Forks, East Grand Forks & Region since 2017, providing strategic guidance, fund development, and investment oversight. Under her leadership, the organization received the North Dakota Association of Nonprofit Organizations (NDANO) Partnership Building Award in 2023, the International Downtown Association (IDA) Pinnacle Award in 2020, and the North Dakota Main Street Award in 2019.

Please join us in celebrating this exciting step forward.

Learn more about CFLeads and ELI: https://cfleads.org/what-we-do/peer-learning/executive-leadership-institute/

If your head is spinning, it’s for a good reason! Let’s face it–the rules for using IRAs to give to charity were complicated before the OBBBA got thrown into the mix. Let’s address five frequently asked questions we’ve been hearing from attorneys, CPAs, and financial advisors as you counsel your charitable clients.

“I have a lot of clients who are 70 ½ and older. I know the new tax laws are a big deal. Did the rules change for Qualified Charitable Distributions?”
This is a great question, and it’s super important. The short answer is no–the One Big Beautiful Bill Act did not directly change the IRS’s rules for Qualified Charitable Distributions, or “QCDs.” Through a QCD, a taxpayer who is over the age of 70 ½ can direct up to $108,000 (2025 limit) from an IRA to an eligible charity, including some types of funds at the Community Foundation.

“I can tell there’s more to the story. What else should I know to best guide my clients who are 70½ and older?”
We are glad you asked! QCDs are even more tax-savvy after the One Big Beautiful Bill Act because they bypass the new 0.5% adjusted gross income floor that will apply to itemized charitable deductions starting in 2026. Unlike other gifts, QCDs also avoid the 35% cap on deduction value for high-income taxpayers, preserving their full tax benefit. Because they reduce taxable income directly without requiring itemization, QCDs provide retirees a simple, consistent way to maximize charitable impact in a more restrictive tax environment.

“When should I call the Community Foundation if I have a client who is a good candidate for a QCD?”
Anytime! Several types of funds at the Community Foundation are eligible recipients of Qualified Charitable Distributions, including field-of-interest funds, designated funds, and unrestricted funds. Although your client’s donor-advised fund is not a permissible QCD recipient under IRS rules, our team is happy to work with you and your client to establish another type of fund alongside an existing donor-advised fund and set in motion an overall strategy that meets both the client’s financial and estate planning goals as well as the client’s goals for community impact.

“Remind me again why IRAs are such powerful legacy gifts to charity?”
Clearly, IRAs are tax-savvy savings vehicles during a client’s lifetime because contributions to traditional IRAs may be tax-deductible. Plus, the assets inside the account grow tax-deferred, allowing returns to compound. Leaving an IRA to charity at death, such as to a client’s fund at the Community Foundation, is also tax-savvy. The assets avoid income tax because the charity, unlike heirs, can withdraw the funds tax-free. The assets also escape estate tax because charitable bequests are fully deductible from the taxable estate.

“Does the whole QCD have to go directly to the charity?”
No! A special type of QCD allows your client to make a “split interest” gift to either a charitable remainder trust (CRT) or charitable gift annuity (CGA). The 2025 per-taxpayer limit for this so-called “legacy IRA” is $54,000. Note that the CGA option may be the most attractive option for your clients because of the significantly greater administrative burdens of setting up a CRT.
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Please reach out to the Community Foundation anytime. We are happy to set up a charitable giving plan that allows your client to make QCDs to help achieve their charitable goals.

Understandably, nonprofits often worry that donor-advised funds may delay or diminish their donors’ contributions. In reality, though, donor-advised funds can be very helpful to boost financial support for your mission. Three fundamental concepts are important to gaining a better understanding of how donor-advised funds work at the Community Foundation.

Many options are available at the Community Foundation.
It’s important to note that a donor-advised fund is just one of many types of funds that an individual, family, or business can establish with the Community Foundation. You’re likely more aware of donor-advised funds than other types of funds because they are frequently covered in financial media and also because your organization might have received grants from specific donors through their donor-advised funds. Dollars in donor-advised funds are already set aside for charitable giving, and it’s very convenient for donors to use their funds to support favorite organizations–like yours.

The Community Foundation encourages donors to give directly.
Rest assured that the team at the Community Foundation encourages donors to give directly to their favorite charities when that’s the best strategy to achieve a donor’s estate planning, tax, and charitable goals. When that’s not a viable option, though, both the donor and the charity benefit from the donor using a donor-advised or other type of fund at the Community Foundation. Examples include cases where the donor wants to give a complex asset, such as real estate or closely-held stock, or needs to plan out several years of giving to address fluctuating income levels and tax liability. Some donors also prefer to give anonymously, and a donor-advised fund can help with that. 

Donor-advised funds are becoming increasingly popular.
Donor-advised funds are attractive vehicles to help donors organize their giving. In turn, donor-advised fund sponsors—including community foundations—continue to channel billions of dollars in contributions annually to thousands of charities through these vehicles. When donors begin giving through a donor-advised fund, their annual support for organizations often increases significantly, underscoring donor-advised funds’ potential to deepen long-term donor engagement.
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The Community Foundation is always happy to provide an overview of how these vehicles work and why donors set them up in the first place. Please reach out anytime.

It’s certainly no secret that times are tough. Nonprofits in our community are facing mounting pressures as inflation drives up operating costs, pandemic-era relief funds have expired, and demand for services continues to climb. At the Community Foundation, we are honored to work with local charities that are powering through the obstacles to engage donors and keep charitable dollars flowing to support important work, all while keeping an eye on long-term prospects for legacy gifts and endowment growth. Here are strategies that are working for many charities:

Focus on financial basics
Of course, during good times and bad, nonprofit organizations are encouraged to strengthen financial management practices by closely monitoring cash flow, improving transparency, and enhancing reporting to build trust and stability with stakeholders. What’s new for some organizations in 2025 is stepping up communications with donors on these fundamental topics, both in marketing strategies and in one-on-one meetings. For example, if your organization’s endowment fund is managed at the Community Foundation, it’s worth considering leaning on that as a talking point to inspire confidence among your donors.

Stay innovative
It’s easy to see why some organizations get caught in “hunker down” mode when times are tough. Perhaps counterintuitively, though, challenging economic conditions can often serve as inspiration for nonprofits to innovate operationally—streamlining processes, adopting new technologies, and rethinking traditional service models—to improve efficiency and impact. This is also an area where the Community Foundation can help. To streamline your ability to accept gifts of noncash assets, for example, the Community Foundation can serve as your back office to receive “alternative” donations.

Cultivate current donors
Taking care of your biggest fans is tried and true advice. Certainly you’ll always want to be on the lookout for new donors, but that work ought not diminish ongoing efforts to build strong relationships with your current donors. Recurring donations, for instance, not only offer nonprofits a predictable and stable funding stream, but they’re also a strong sign of donor loyalty. Indeed, recurring donors demonstrate significantly higher retention and tend to remain committed for many years compared to one-time donors. Long-term donor relationships also pave the way for meaningful conversations about legacy and endowment giving.
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Please reach out to the Community Foundation anytime. We are happy to be a sounding board to help your mission stay strong, in good times and in bad!

Despite–or perhaps in light of–the recent whirlwind of commentary about new federal laws and the implications for the charitable deduction and charitable giving, it is really important keep in mind that for most individuals, the decision to give is driven by deeply personal factors–such as compassion, moral obligation, empathy, or a belief in a cause—rather than financial incentives.
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Indeed, altruism and emotional resonance, not tax breaks, are at the heart of philanthropic motivation. While tax incentives can influence giving, they typically play a supporting role—not a leading one. Psychological and social drivers are deeply powerful motivators for giving that tax considerations cannot match.

That’s why we have always loved this article from the Greater Good Science Center and what it stands for, including our favorite points:

Generosity is truly human.
Generous behavior isn’t merely a social construct—it’s embedded in our evolutionary makeup. Researchers have found that species ranging from bees and chimpanzees to bats exhibit “prosocial” behaviors, suggesting that generosity evolved to enhance survival. In humans, acts of generosity light up the brain's reward pathways—similar to pleasurable experiences like eating or intimacy—highlighting that generosity is inherently satisfying.

Philanthropy benefits both the giver and the receiver.
Engaging in generous acts delivers tangible psychological and even physical benefits. Volunteering and offering support—whether time, goods, or emotional aid—have been linked to increased well-being, higher self-esteem, and even delayed mortality, particularly among older adults. Furthermore, many studies reported greater happiness when spending resources on others compared to oneself.

Charitable values can be nurtured.
It’s especially good news that acts of philanthropy are influenced by a blend of personal and social factors. Certainly empathy, humility, and moral values play a role. What’s more, cultural norms, expectations of reciprocity, and strong social networks motivate generosity, too. Unsurprisingly, people are more inclined to come to the aid of specific individuals rather than abstract causes, and generosity tends to be “contagious”—spreading through social groups and communities.
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If you love supporting your favorite causes no matter what’s going on with the tax laws, you are in good company! At the Community Foundation, we are honored to work with hundreds of families and individuals whose giving is anchored in genuine concern for others. This in turn helps create sustainable long-term positive impact in the community we all love.

​“Philanthropy” may sound like something reserved for wealthy, “mature” adults, but that’s not at all the case. At the Community Foundation, we work with individuals of every generation, from young adults to retirees and everyone in between.

Young adults in particular are getting involved in the community in ways that look a little different from prior generations. Research shows that Generation Z and Millennials tend to be more focused on issues than specific charities. Not surprisingly, a tech-forward approach to all aspects of philanthropy is common among members of these generations, including engaging with favorite causes on social media and making donations online. What’s more, a 2024 study indicates that for younger generations, volunteering and donating are strongly tied to civic participation.

If you’re a parent or grandparent of young adults, or if you’re a young adult yourself, you’ll be glad to know that the Community Foundation can help. Here are three suggestions.

Make it a family affair.
The Community Foundation works with families to build charitable giving plans that involve all generations to achieve overall philanthropic priorities as well as coordinating with families’ advisors to achieve tax planning (subscription required) objectives. For example, a multi-generational philanthropy can include donor-advised funds, legacy plans that include IRA beneficiary designations to establish an endowment, and strategic use of Qualified Charitable Distributions for family members who are 70 ½ or older.  

Make a point to start early.
Many young adults are establishing charitable giving practices early in their careers. For example, it’s not uncommon now for new hires to name a charity, such as a fund at the Community Foundation, as the contingent beneficiary of an employer-sponsored retirement plan. In addition, starting in 2026, taxpayers who don’t itemize deductions can still take a tax deduction for charitable gifts up to $1000 for single filers and $2000 for joint filers. This can be a great way for younger generations to support the causes they care about. Although the deduction only applies to cash gifts and does not include gifts to donor-advised funds, it’s nonetheless a notable perk. The Community Foundation is happy to serve as a sounding board for ways to leverage this opportunity to make a difference.  

Make new connections.
The Community Foundation can help young people get connected with peer networks who share an interest in getting involved in the community. For example, our team is happy to serve as the back office for establishing what’s known as a “giving circle,” which is a type of fund that allows donors to pool resources with peers to make a bigger impact than they could achieve alone. Giving circles also provide an outstanding hands-on learning experience in philanthropy, especially because the Community Foundation provides education and resources about grantmaking, local needs, and nonprofit leadership.
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The Community Foundation is honored to serve as our region’s home for charitable giving across generations. We look forward to working with you and your family to support your favorite charities and achieve meaningful outcomes in our community.

​In an economic and legislative environment full of unpredictability, we encourage you to tap the knowledgeable team at the Community Foundation–perhaps even more than you have in the past.
If you’ve already established a donor-advised or other type of fund at the Community Foundation, you’re familiar with many of the ways we make charitable giving easy, flexible, and effective so that you can achieve your goals for improving the quality of life in our community as well as fulfilling your own estate planning and financial objectives.

Not quite sure when to reach out to the Community Foundation? If any of these situations applies to you, drop us an email or give us a call!

You promised yourself in 2024 that you’ll never again get caught in a year-end crunch.
The last few months of the year are always hectic with holiday activities. When you layer on the added stress of tax planning and completing the charitable giving plans you set back in January, you might tip the scales from hectic to chaos! The Community Foundation can help organize your year-end charitable giving early so that it achieves both your financial and your philanthropic goals. 

You’re concerned about recent drops in funding to local charities, but you’re not quite sure about what you can do to help.

The Community Foundation is our region’s home for charitable giving. That means we’ve got a finger on the pulse of our community’s needs and the nonprofits that are addressing them. Our team can provide information about program cuts that have left people in our community vulnerable and share ideas and recommendations for how you can help fill the gaps.

Your tax advisor has suggested that 2025 is an important year to increase your charitable donations, but you don’t want your gifts to favorite charities to suddenly spike and then drop again.
For the small percentage of people who itemize deductions on their individual income tax returns, 2025 may indeed present opportunities. The Community Foundation is happy to work with you and your tax advisors to structure gifts to a donor-advised or other type of fund at the Community Foundation to ensure that you’re leveraging tax advantages while also maintaining consistent support year after year for the causes you care about.

You’re thinking about selling commercial property or private business interests and you’ve heard that charitable gifts can be an effective component of the transaction if structured correctly.
Many people do not realize until it’s too late that they can give real estate or closely-held stock to a fund at the Community Foundation well in advance of a future sale and achieve significant tax benefits while also setting aside charitable dollars to make a positive difference in the community either immediately or across generations. Before you and your advisors put any pen to paper on the disposition of real estate or private business interests, please reach out! 

You’re updating your estate plan and want to leave money to charity, but you’re not exactly sure what charity.
Please reach out to the Community Foundation anytime you are updating your estate plan or related financial documents, such as beneficiary designations on IRAs, life insurance policies, or retirement accounts. Our team is happy to work with your advisors to deploy the Community Foundation’s flexible tools to round out your estate plan and make sure you’re exploring the tax benefits of using various types of assets to fund your charitable intentions.
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Whatever your charitable giving situation, we are here for you! Whether you’ve already started a fund at the Community Foundation or you’re considering getting involved, we look forward to our conversation!