 Every organization dreams of that game-changing, multi-million dollar endowment bequest that comes as a complete surprise. Often it can seem totally random when we hear about a donor who leaves a major gift to a charity in a will, trust, or beneficiary designation. And sometimes it is unexpected. But in many cases, the “surprise” should not have come as a surprise because it was the result of years of careful seed-planting and intentional relationship-building.
Of course, nonprofit fundraising professionals are well aware that cultivating small gifts can lead to large bequests. The question is, though, how can you give your organization the very best chance of receiving a gift like this? Not surprisingly, it all starts with small steps that add up to big steps. Intellectually, we understand this. But it can be so hard to be patient. Stick with it, though! Never give up on letting your donors know that any size gift makes a difference. Here are suggested messages you can use to encourage donors to consider making small gifts to your endowment fund: We want to help you support our organization’s endowment fund at a financial level that meets your charitable giving budget. At every level of giving, your endowment support is a catalyst for improving quality of life. Whether your gift to our endowment fund is a $250 credit card donation, a $2500 check, $25,000 worth of appreciated stock, or much more through a bequest or IRA beneficiary designation, you’re making a difference. We’re grateful for your support because it helps ensure that our organization’s mission stays strong for years to come. As you look ahead toward your year-end giving, you might be considering transferring highly-appreciated stock to your donor-advised fund at the Community Foundation. Remember that our organization’s endowment fund is held at the Community Foundation, too, making it very easy for you to use your donor-advised fund to support our endowment through year-end gifts of any amount. Consider that small donations from a large number of people can make a huge difference. Please help us spread the word! Forward our emails, share our posts on social media, and tell your family and friends that every dollar given to our organization’s endowment fund paves the way for a brighter future in our community. In so many ways, whether gifts are large or small or somewhere in between, philanthropy creates the margin of excellence that helps communities, families, and individuals thrive. The team at the Community Foundation is here to help you inspire your donors to support your endowment fund at every level. This article is provided for informational purposes only. It is not intended as legal, accounting, or financial planning advice.  You and your team are certainly familiar with annual giving strategies to encourage donors to regularly support your operating budget. When it comes to endowment fundraising, though, many organizations tend to think about endowment campaigns as isolated events every few years, perhaps executed alongside a capital campaign.
As the fundraising environment gets tougher, especially in an election year, take a look at your approach to engaging donors in endowment giving on a regular basis, not just during the occasional campaign every few years. Indeed, national annual events like National Philanthropy Day and GivingTuesday create strong opportunities to engage your donors in endowment-focused conversations. The team at the Community Foundation is happy to offer ideas for ways to make regular, consistent giving to your endowment fund an attractive–and even habit-forming–practice among your donors. Whether a donor’s cadence of contributions is monthly, quarterly, semi-annually, or annually, the consistency delivers many benefits. Of course, your endowment will grow, which is a huge benefit. But your organization also will benefit from the communications and engagement opportunities. Here’s how:
Reach out anytime to the team at the Community Foundation. We’re happy to help you establish endowment-building strategies to ensure that your mission stays strong for generations. If your organization has not yet established an endowment fund at the Community Foundation, please reach out. There’s no better time than the present to begin paving the way for a bright future. This article is provided for informational purposes only. It is not intended as legal, accounting, or financial planning advice.  2024 is rapidly drawing to a close! You’re likely making plans to send a letter to your donors asking them to consider making a gift as part of your annual appeal strategy. Don’t miss this opportunity to weave in messages about your endowment fund at the Community Foundation and how important it is for donors to support both current and future needs of your organization.
Here are a few tips and suggestions for crafting an annual appeal letter to inspire both current and endowment gifts. Cast a Wide Net Somewhere in your letter, be sure to illustrate the various ways donors can support your mission. For example, you could consider language like this: Our community is better because of donors like you who’ve included our organization in your philanthropy plans and charitable giving practices. Perhaps you give every year. Perhaps you’ve established a designated fund at the Community Foundation to support our organization. Or maybe you’ve already made arrangements for a major gift to our endowment fund at the Community Foundation. You might have even updated your estate plan to leave a bequest or IRA beneficiary designation to our endowment fund. Whatever way you’ve chosen to support our mission, we’re grateful! Offer Specifics Let donors know about a few of the very specific ways your organization has been making a difference. For example: Thanks to our donors’ generosity in building our endowment fund over the years, our organization was able to add two case managers to our team this year. This, in turn, means that we can ensure that nearly 50 additional children can receive the care they need. Donor support has also enabled us to provide our case managers with iPads, vastly increasing the efficiency of reports and communication, which in turn means we have more time to spend one-on-one with the children we serve. Tell Them Exactly What To Do A call to action is essential, of course, but make sure you offer options to make it as easy as possible for donors to make a gift. Offering options also shows that you are flexible and signals to donors that you’re open to a live conversation, which is the gold standard. Consider the following example: We’d be honored to receive your gift in whatever way works best for you. You can donate online at [include URL] or mail a check to the address below. And, importantly, we’d be happy to receive your gift of appreciated securities, which can be highly tax-advantageous. Please reach out today to talk about a potential stock gift. We work with the Community Foundation to make it easy and seamless for you to make a gift to our organization’s current programs, endowment fund, or both. For more ideas about how to engage donors through your annual appeal letter, please reach out! The team at the Community Foundation is honored to be your partner as you grow your endowment fund and expand your organization’s ability to serve our community. This article is provided for informational purposes only. It is not intended as legal, accounting, or financial planning advice.  Attorneys, CPAs, and financial advisors certainly are not strangers to tough questions. Indeed, the mix of money, family, and mortality is a potent combination that almost always creates an emotionally-charged planning environment, whether the matter at hand is tax planning, updating wills and trusts, or structuring retirement portfolios.
Why, then, are so many advisors reluctant to bring up charitable giving during client meetings when the topic itself is so uplifting? In some cases, you may feel like you don’t know enough about the technical tax planning aspects of charitable giving to be able to offer sound advice. In other cases, you may be concerned about taking the planning process off course into areas where the client doesn’t want you involved. Or maybe you don’t feel you have a good enough grasp of the client’s big picture to truly recognize opportunities for charitable planning that are a win-win for the client’s favorite causes and the client’s tax and financial plan. Guess what? There is no need to worry! The Community Foundation has you covered. Consider the following: Clients are expecting you to bring up charitable giving; studies reveal a disconnect between what clients and advisors assume and perceive. So if you think to yourself, “Oh, I asked about that,” think again because the client may disagree. Did you approach the question with sincere interest, or were you just checking a box? What’s important here is that the Community Foundation team is your technical back up! You absolutely do not need to know the ins and outs of the charitable deduction rules, the details of Qualified Charitable Distributions, or how a donor-advised fund or charitable remainder trust operates. If you’ve built an expertise around charitable giving in your practice, that’s terrific, but it is not necessary. Our team is just an email or a phone call away. Please reach out the moment a client expresses interest in charitable planning. We’re happy to support you and be part of the team to meet the client’s objectives. And this does not need to be hard. While plenty of resources offer excellent suggestions for how to bring up charitable giving in conversations, many advisors tell us that they have to keep it even more simple. We understand that you don’t have time to ask a briefcase full of questions. That does not mean, however, that you can’t have a meaningful conversation. Even just two minutes is plenty if you show genuine interest in the client’s intentions and connect the client to the Community Foundation. For example, the charitable planning part of a client meeting could be as simple as this: “Okay! Now that we’ve taken a look at your retirement projections, beneficiary designations, and portfolio allocation, let’s check in on charitable giving. Bring me up to speed on your involvement with community organizations.” Then, let them talk. If they’re not involved in any community organizations, they’ll tell you. And if they are, they’ll tell you that, too. If the client is indeed involved in community organizations, let them know that you are happy to connect them to the team at the Community Foundation, or, better yet, tell the client that you’d be happy to invite a professional from the Community Foundation to your next meeting. Your priority as their advisor is to bring professionals to the table to help achieve their charitable giving goals. Of course, this sample dialogue is over-simplified for illustration purposes. But truly, it does not need to be much more complicated than that. Next time you meet with a client, give this simple approach a try. You might be surprised at how easy it is, and how much the client appreciates your interest in areas of their lives that go beyond dollars-and-cents transactions and legal documents. It is the Community Foundation’s honor to work with you and your charitable clients. The team at the Community Foundation is a resource and sounding board as you serve your philanthropic clients. We understand the charitable side of the equation and are happy to serve as a secondary source as you manage the primary relationship with your clients. This article is provided for informational purposes only. It is not intended as legal, accounting, or financial planning advice.  Many of your philanthropy-minded clients certainly enjoy attending fundraising events for their favorite charities. Especially as community events start ramping up this fall, you’ll want to be aware of a little wrinkle in the IRS rules that may surprise your clients so much that they ask you about it.
Here’s how this might go. Client: “We wanted to buy a table at the fall gala through our donor-advised fund, but the team at the Community Foundation said that’s not possible and they suggested alternate ways of meeting our goals. What’s up with that?” You: “Ummmm ….” And no one could blame you for that response! The rules behind this are obscure and confusing, even by IRS standards. Here’s what’s going on: The IRS frowns on donor-advised funds paying for any part of an event ticket to a charitable fundraiser–even if a portion of the ticket is tax-deductible. Big picture, the IRS is likely striving for administrative simplicity to enforce the longstanding tax principle that a taxpayer cannot deduct value given to a charity that is effectively transferred back to the taxpayer. At a typical event, of course, your client receives food, drinks, entertainment, and even t-shirts and other fun swag. The IRS knows this! The IRS’s commentary on this topic is not new; IRS Notice 2017-73 addresses a concept known as “bifurcated gifts,” meaning a portion of a gift is tax deductible and the other is not. The background here is that the IRS has taken the position that Internal Revenue Code Section 4967 prohibits donor-advised grants from conferring “more than incidental” benefits to donor-advised fund holders. In its 2017 Notice, the IRS expresses its opinion that donor-advised fund grants that enable attendance or participation in a charity-sponsored event (such as buying tickets or a table) do indeed provide more than just an incidental benefit, even if the taxpayer pays out-of-pocket for the non-deductible portion of the ticket. Ever since the notice was released, it’s been on the radar of tax professionals, and many predict that the IRS will eventually formalize its opinion by issuing new regulations. It’s wise to keep an eye on this because the penalties certainly are not negligible and include excise taxes imposed on the donor advisor and potential penalties for donor-advised fund programs that knowingly authorize such payments. There is good news, though! The team at the Community Foundation is on it! We understand the rules inside and out, and we are here to help your clients stay compliant and achieve their charitable goals. In situations like this, we help your clients structure gifts from their donor-advised funds to support general event sponsorships if the client declines all benefits, or even recommend that the client pay the ticket portion from their personal funds and use donor-advised funds to give separate and additional amounts for general support unrelated to the event specifically. We can also talk with your client about how to participate in rallies for outright donations during a fundraising event and ensure that the client is not receiving any benefit in return. Please reach out anytime! We’re happy to help! The team at the Community Foundation is a resource and sounding board as you serve your philanthropic clients. We understand the charitable side of the equation and are happy to serve as a secondary source as you manage the primary relationship with your clients. This newsletter is provided for informational purposes only. It is not intended as legal, accounting, or financial planning advice. By Revey Hertzler
Founded in 2018 by a group of dedicated individuals in Grand Forks, ND, Journey Home Animal Rescue has emerged as a beacon of hope for stray and unwanted animals in the region. This foster-based rescue organization was brought to life by four passionate animal advocates who had previously volunteered with various animal rescues. They identified a critical need for sanctuaries where animals could receive care and love before finding their forever homes. "Our goal was to offer a safe haven for stray and unwanted animals through foster homes," says Leslie Hagert-Rethemeier, one of Journey Home’s founders. "We ensure these animals are spayed and neutered, vaccinated, and cared for before rehoming them." The Vital Role of Foster Families Foster families provide temporary homes where animals can experience love, safety, and care. They play an important role in the wellbeing of rescued animals, helping them transition from a life of uncertainty to one filled with hope and stability. "Foster families are the heartbeat of the organization," Hagert-Rethemeier says. These families not only offer shelter but also help in socializing the animals and preparing them for adoption. They show the rescues kindness, security, and healthy interaction. Throughout their journey, the foster families document their experiences, capturing moments and writing bios for the Journey Home website to help potential adopters get to know the animals better. The Importance of Volunteers Journey Home Animal Rescue operates entirely with the help of volunteers. One of the most pressing issues is the sheer number of animals in need compared to the number of available helping hands. "The overwhelming number of unwanted and stray animals in North Dakota is a major challenge," explains Hagert-Rethemeier. Despite these hurdles, Journey Home remains committed to its mission, continually seeking innovative methods to recruit more volunteers and expand their reach. Volunteers are recruited through various channels, including word of mouth, social media, and local events. "We have about 10 different programs that are always recruiting new support," Hagert-Rethemeier says. The dog walking program, for example, requires consistent attention, and while some volunteers are able to commit multiple shifts a week, the organization still faces challenges in filling all slots. Nevertheless, the volunteers' dedication ensures that the animals always receive the best care possible. Webster the Mastiff’s Touching Journey Since its start, Journey Home has positively impacted the lives of many animals in need. One particularly moving story is that of Webster, a Mastiff mix who came to the organization with a severe abdominal wound. The team quickly mobilized to secure the necessary funds and transportation for his surgery and recovery. Webster's journey from a rural pound to a loving foster home is a testament to the dedication and resourcefulness of Journey Home's volunteers. After his surgery and recovery in a medical foster home, Webster blossomed into a happy, playful dog under the care of Journey Home’s placement program, A Place Called Home. He was eventually adopted by a loving family, becoming a symbol of hope and resilience. Managing the Logistics Rescuing animals from across the region, and sometimes beyond, is no small feat. Often, Journey Home is contacted at the last minute with little information about the animals in need. The organization works closely with local law enforcement, animal pounds, and other rescue groups to coordinate these rescues. "It's really tough sometimes," admits Hagert-Rethemeier. "Our rescue coordinators evaluate which animals we can secure appropriate fosters for and then arrange volunteer transportation." The foster families open their hearts and homes to these animals, supplying them with all they need to recover and thrive. Their role in the rehabilitation process, helping animals overcome physical and emotional trauma, cannot be overstated. Although the logistics can be challenging, the outcome of the team’s effort is always worth it. Community Involvement From individuals to organizations, the involvement of the community in fostering has had a profound impact on the mission. Local businesses have supported Journey Home by hosting events that raise funds and awareness. "Many of our animals have been adopted by people who have come out to support us at community events," says Hagert-Rethemeier. These events also provide opportunities for fosters to connect with each other and the public, fostering a sense of community and shared purpose. The Crucial Role of Funding The establishment of an endowment fund with the Community Foundation has been pivotal in Journey Home's growth and sustainability. Initiated with the support of generous donors in November of 2023, the fund is on the brink of reaching the necessary amount to begin distributions. "We are very fortunate to have supporters that helped start the endowment fund," says Hagert-Rethemeier. "The Community Foundation has been wonderful in including Journey Home in their nonprofit features and other communications, providing us with a platform to grow and sustain our efforts." Looking Ahead Journey Home Animal Rescue aims to continue supporting and caring for unwanted animals in Grand Forks and surrounding communities, providing an adoption option for animals in North Dakota pounds that do not adopt out. The organization also plans to expand access to veterinary care and educate the community on responsible pet ownership. "We want to continue growing our volunteer base so we can reach more and help more," Hagert-Rethemeier says. One exciting initiative on the horizon is the expansion of their emergency rescue building, A Place Called Home, which has already provided a safe haven for over 225 animals, including Webster the Mastiff mix. The Road Home Journey Home Animal Rescue embodies the spirit of community and compassion. Their tireless efforts, supported by volunteers, local businesses, and the Community Foundation, have saved countless lives and given many animals a second chance and the experience of unconditional love. As they continue to grow and evolve, their commitment to making a difference in the lives of animals and people remains unwavering. "Journey Home Animal Rescue is a small and mighty team," Hagert-Rethemeier says. With passion and expertise, they accomplish incredible feats. But they are always looking for others to join their life-saving mission and further their impact on a community of animals in need. Aspiring volunteers can easily reach out through Journey Home's website, journeyhomeanimalrescue.org, where they can sign up for programs and offer their support. View Journey Home's 2023 report here.  If you’ve been working with the Community Foundation for a while, you certainly know that it’s easy to make a contribution to your fund. And by now, you likely know not to automatically reach for your checkbook! The team at the Community Foundation is happy to work with you and your tax advisors to review the options for types of gifts. Here’s food for thought:
Marketable Securities Gifts of long-term appreciated stock to a donor-advised or other type of fund at the Community Foundation is always one of the most tax-savvy ways to support favorite charitable causes because capital gains tax can be avoided. Gifts of publicly-traded stock, for example, are easy to transfer to a fund. The Community Foundation team provides transfer instructions to make the process simple. As is the case with a cash gift, the Community Foundation will provide a receipt for tax purposes, and the gift of stock will be valued at the shares’ fair market value on the date of transfer. When the Community Foundation sells the shares, the proceeds flow into your fund without any reduction for capital gains taxes. This is because the Community Foundation is a 501(c)(3) charitable organization and therefore does not pay income tax. That would not have been the case, however, if you had sold the stock first and then transferred the proceeds to your fund; you would owe capital gains tax on the sale. Especially in cases where you have held the stock a long time and it’s gone up significantly in value, the capital gains hit can be big. Closely-Held Business Interests The Community Foundation team is happy to work with you and your advisors to explore how you might give shares of a closely-held business to a fund at the Community Foundation. Not only will transfers be eligible for a charitable deduction during the year of transfer (and at fair market value if the shares are held for more than one year), but also these gifts could potentially reduce income tax burdens triggered upon a future sale of the business. Be sure to talk with our team well before any potential sale is in the works; otherwise, you could lose out on tax benefits. Gifts of closely-held business interests are powerful but can be tricky to administer. QCDs from IRAs As always, keep in mind that the Qualified Charitable Distribution (“QCD”) is a very smart way to support charitable causes. If you are over 70 ½, you can direct up to $105,000 from your IRA to certain charities, including a field-of-interest, designated, unrestricted, or scholarship fund at the Community Foundation. If you are subject to the rules for Required Minimum Distributions (RMDs), QCDs count toward those RMDs. That means you avoid income tax on the funds distributed to charity. Plus, keep in mind that leaving your IRA to your fund through a beneficiary designation is a very tax savvy move, so be sure to discuss this option with our team and your tax advisors. Real Estate You can give a tax-deductible gift of real estate, such as farmland or commercial property, to your fund in a variety of ways. An outright gift is always an option; lifetime gifts of real estate held for more than one year are deductible for income tax purposes at 100% of the fair market value of the property on the date of the gift, which also avoids capital gains tax and reduces the value of your taxable estate. Other ways to give real estate include a bargain sale or a transfer to a charitable remainder trust which produces lifetime income for you and your family. Life Insurance Don’t overlook life insurance as an effective charitable giving tool, whether by naming your fund at the Community Foundation as the beneficiary or, in the case of whole life policies, naming the fund as beneficiary and transferring the policy itself. If you transfer a policy, you may be able to make annual, tax-deductible contributions to the Community Foundation to cover the premiums. Other “Alternative” Assets The Community Foundation is happy to discuss your options for giving other non-cash assets to your fund at the Community Foundation, including oil and gas interests, negotiable instruments, cryptocurrency, artwork, and collectibles. We look forward to working with you to explore all the options! The team at the Community Foundation is honored to serve as a resource and sounding board as you build your charitable plans and pursue your philanthropic objectives for making a difference in the community. This article is provided for informational purposes only. It is not intended as legal, accounting, or financial planning advice. Please consult your tax or legal advisor to learn how this information might apply to your own situation.  It probably would not surprise you to learn that over 42% of Americans own an IRA. In many cases, IRAs–especially for people who have rolled over one or more employer retirement plans–represent a significant portion of a household’s net worth. When it comes to charitable planning, IRAs should never be ignored. Indeed, your IRA may offer some of the best opportunities to support the causes you care about.
For starters, no matter what your age, consider the benefits of changing the beneficiary designation on your IRA to name your fund at the Community Foundation as the recipient of all or a portion of the account. This is an easy, tax-effective way to leave a bequest to support the causes you care about. The Community Foundation can help you structure the terms of your fund to match your intended charitable legacy. For example, you can make arrangements for your children to serve as advisors on the fund to recommend grants to particular areas of interest, or the Community Foundation itself could deploy the money to support the community’s areas of greatest need or even the support foundation’s own mission-based operations. The reason an IRA beneficiary designation is such an ideal form of charitable bequest is because of the tax advantages. Dollars flowing to the Community Foundation from an IRA upon your death are not subject to estate tax. In addition, as a public charity, the Community Foundation does not pay income taxes on the IRA assets it receives. By contrast, if you were to name your children as beneficiaries of the IRA, those IRA distributions to the children are subject to income tax, which can be hefty given the tax treatment of inherited IRAs. Plus, the IRA assets would be included in your estate for estate tax purposes. Exploring ways to give your IRA to charity can also serve as a helpful reminder to review all of your beneficiary designations. Although they may appear to be innocuous and may even be easy to overlook, those beneficiary designation forms actually represent critical components of your estate plan. To understand this, you need look no further than the cautionary tale of a Procter & Gamble employee who died in 2015, leaving behind a retirement plan. Way back in 1987, the employee had named his girlfriend as the beneficiary of his retirement plan. Despite their relationship ending, the employee never updated the beneficiary designation. By the time the employee died, the retirement plan, which had grown to nearly $1 million, passed via the beneficiary designation to the 1980s ex-girlfriend. Finally, if you have reached the age of 70 ½, you can make what’s known as a Qualified Charitable Distribution (“QCD”) from your IRA directly to certain charities, including a designated fund or a field-of-interest fund at the Community Foundation–up to $105,000 per year per spouse. You won’t pay income tax on the distribution and, happily, if you’ve reached the age for Required Minimum Distributions, your QCDs count toward those distributions. The upshot? Next time you review your financial and estate plan with your advisor, take a close look at your IRAs. If you intend to leave a charitable legacy, or if you’d like to support your favorite organizations during your retirement years, your IRA may be your best bet to make a big difference in the causes you care about. The team at the Community Foundation is honored to serve as a resource and sounding board as you build your charitable plans and pursue your philanthropic objectives for making a difference in the community. This article is provided for informational purposes only. It is not intended as legal, accounting, or financial planning advice. Please consult your tax or legal advisor to learn how this information might apply to your own situation.  As you’re looking ahead to year-end giving, you’re likely thinking about transferring cash, or ideally appreciated stock, to your donor-advised fund so that you can maximize tax benefits and support the charities you love. And absolutely, a donor-advised fund can be a fabulous component of your overall charitable giving portfolio.
Think beyond donor-advised funds, though, especially at year-end. The Community Foundation offers a wide variety of funds to meet your charitable giving goals and also help you maximize your tax and financial planning efforts. Two excellent fund types that are sometimes overlooked are designated funds and field of interest funds. When you set up a field of interest fund at the Community Foundation, you’re setting aside charitable dollars for a specific charitable purpose. For example, you might decide to set up a field of interest to support research for rare diseases, to support organizations that assist homeless families in getting back on their feet, to enable art museums to acquire works that celebrate the region’s diversity, and so on. With a field of interest fund, you’re leaning on the knowledgeable team at the Community Foundation to distribute grants to achieve your wishes. As is the case with a donor-advised fund, you’ll choose a name for your fund, whether you wish to use your own name (e.g., Samuels Family Fund or Samuels Family Fund for the Arts), maintain anonymity (e.g., Maryville Fund for the Arts), or something else altogether (e.g., Bettering Our World Fund). A designated fund is a good choice if you know you want to support a particular charity or charities for multiple years. This is useful so that the distributions can be spread out over time to help with the charity or charities’ cash flow planning, which allows you to potentially benefit from a larger charitable tax deduction in the year you establish the fund if, for example, your tax rates are higher than usual in that particular year. Your designated fund document allows you to specify the charities to receive distributions according to a spending policy you select. Last but not least, if you are over the age of 70 ½, pay particular attention to designated funds and field of interest funds as year-end approaches because these two types of funds, unlike donor-advised funds, can receive “Qualified Charitable Distributions” from IRAs - up to $105,000 per person in 2024! As always, thank you for the opportunity to work together! The team at the Community Foundation is honored to serve as a resource and sounding board as you build your charitable plans and pursue your philanthropic objectives for making a difference in the community. This article is provided for informational purposes only. It is not intended as legal, accounting, or financial planning advice. Please consult your tax or legal advisor to learn how this information might apply to your own situation. |
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