The Community Foundation is pleased to welcome three new members to our Board of Directors in 2026. Each brings unique experience, passion, and a deep commitment to strengthening our community, and we are grateful for their willingness to serve.

We are excited to welcome Dylan Berg, Sue Bjornstad, and Sandy Kovar to the board.

• Dylan Berg brings more than a decade of nonprofit leadership experience, currently serving as Chief Operating Officer of Phi Delta Theta’s General Headquarters. A lifelong North Dakotan, Dylan is deeply invested in community development and collaborative philanthropy, including his work leading a major capital campaign through the Park River Area Legacy Fund.
• Sue Bjornstad has called the Grand Forks area home for over 45 years and has a long history of volunteering, fundraising, and supporting local organizations. Her professional experience with several regional foundations, paired with her commitment to giving back through time, talent, and treasure, makes her a valuable addition to the board.
• Sandy Kovar is a co-founder of the TEARS organization and a dedicated advocate for mental health, resilience, and community connection. Through compassion and purpose-driven leadership, Sandy has transformed personal loss into meaningful action that continues to positively impact individuals and families across our region.

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As we welcome these new board members, we also extend our deepest gratitude to Mary Loyland, who is stepping off the Board of Directors after a cumulative 18 years of service.

Mary’s steady leadership, generosity, and deep commitment to our mission have shaped the Foundation in lasting ways. Throughout her time on the board, she guided thoughtful decisions, championed philanthropy, and strengthened the work that supports our community every day. We are profoundly thankful for her dedication and the legacy she leaves behind.
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Please join us in thanking Mary for her remarkable service and in welcoming Dylan, Sue, and Sandy as they begin their work with the Community Foundation.

​If you know the basics of Qualified Charitable Distributions (QCDs) but have a hard time envisioning exactly what to say and do when they come up in a client conversation, you are not alone! Whether you are an attorney, CPA, or financial advisor, at some point you will find yourself in the middle of a QCD conversation. Here’s a case study to help you be prepared.

Margaret, a 74-year-old widow and longtime client of your practice, scheduled a meeting early in the year to discuss her charitable giving plans. In the email Margaret sent to set up the meeting, she mentioned that she was now taking required minimum distributions from her IRA and her taxable income was higher than she expected or needed.

As you reviewed Margaret’s file prior to the meeting, you were reminded that Margaret had established a donor-advised fund at the Community Foundation several years ago. You recall from prior conversations that Margaret not only has enjoyed using the donor-advised fund to organize her charitable giving to dozens of favorite charities, but she’s also appreciated the many opportunities to tap into the Community Foundation’s events and educational opportunities.

Margaret arrived at your office, and after catching up on each other’s lives lately, Margaret said, “I’ve read about this thing called a Qualified Charitable Distribution. If I’m going to give to charity anyway, I want to understand whether doing a QCD in 2026 makes sense, especially if I want the gift to go through the Community Foundation where I already do all of my giving.”

You nod and explain that a QCD does indeed allow individuals like her who are age 70 ½ or older to transfer funds directly from an IRA to a qualified charity without including that amount in taxable income. You mention that this can be especially powerful after age 73, when required minimum distributions begin, because the QCD can satisfy all or part of the RMD while keeping adjusted gross income lower. “This can help address Medicare premiums, taxation of Social Security, and overall tax efficiency,” you continue. “With the annual QCD limit increasing through inflation adjustments to $111,000 in 2026, it’s a timely strategy to consider.”

Margaret was glad to hear all of this. Then she asked, “I already have a donor-advised fund at the Community Foundation. Can I simply direct my QCD straight into that fund?” You are prepared for this question! It is a common point of confusion. “That’s a great question, and you’re not alone in asking it,” you reply. “Under current IRS rules, unfortunately, QCDs can’t be made to donor-advised funds, even if they’re housed at a community foundation.”

Seeing her puzzled expression, you continue with a broader explanation. “QCDs are limited to certain types of charitable recipients,” you say. “They can go directly to public charities that are ‘operating’ nonprofits, and in limited cases to certain split-interest arrangements like a charitable gift annuity or a charitable remainder trust, subject to specific rules. Donor-advised funds are excluded, evidently because the IRS does not want the money to flow into account where the taxpayer retains advisory privileges. Donor-advised funds are of course entirely dedicated to charity, so the rule does not make a lot of sense. Yet here we are.”

Margaret frowned slightly. “That feels frustrating,” she said. “I love the donor-advised fund because it gives me flexibility and lets me support multiple causes over time.” You acknowledged her concern. “I understand. The good news, though,” you say, “is that the Community Foundation offers other types of funds that do qualify for QCDs and can still accomplish many of the same goals.”

You go on to explain that instead of directing the QCD to her donor-advised fund, Margaret could direct the QCD to a designated fund at the Community Foundation that supports specific charities she already knows she wants to help, or to a field-of-interest fund focused on causes she cares about deeply, such as education or the arts, or to an unrestricted fund to support the community as a whole. “Those types of funds are fully managed by the Community Foundation, without your advisory role after setup,” you say, “which makes them eligible recipients of a QCD while still aligning with your charitable intentions.”

Margaret paused, considering the options. “I don’t want to make the wrong choice,” she said. “I also want to be sure the fund is set up properly and really reflects what I care about.” You agree that is exactly the point where collaboration matters most. “This is where I’d recommend looping in the Community Foundation,” you say. “They can help us think through which type of fund fits best, provide a fund agreement document, and enable me to fulfill my professional duty to ensure that the structure complies with QCD rules.”

You go on to suggest a joint meeting with a community foundation representative. “The Community Foundation knows the nuances of the fund options and the local charitable landscape,” you explain. “That’s a great match for the legal and tax obligations on my side of the transaction. Together we can help ensure that your QCD in 2026 is clean, compliant, and aligned with your values.” Margaret smiled, clearly relieved. “That makes sense,” she said. “I don’t want this to be just about taxes. I want it to be meaningful.”

By the end of the meeting, you and Margaret have agreed on next steps: you said you would review Margaret’s IRA custodian requirements for executing a QCD, and the Community Foundation will set up a fund to receive the distribution. The plan will allow Margaret to use her required minimum distribution to support the community she loves, reduce her taxable income, and create a charitable structure she feels confident about.

As Margaret leaves your office, you can tell that she feels reassured that she didn’t have to navigate the rules alone. The conversation had clarified not only why a QCD in 2026 made sense for her financially, but also why working collaboratively with you and the Community Foundation was essential. Together, you and the Community Foundation can turn a confusing tax rule into a thoughtful charitable strategy that supports both Margaret’s personal financial goals and the broader community she intends to impact.

If Margaret’s situation sounds familiar, or if you anticipate any type of charitable giving conversation with a client, the Community Foundation is here for you! We are always happy to collaborate as you explore solutions to achieve your clients’ charitable goals. In nearly every situation, the Community Foundation can help. At the very least, we will point you in the right direction. Thank you for the opportunity to work together!
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Pro Tip
As you talk with clients over the coming weeks, keep in mind that tax laws are always subject to change–and sometimes for the better. Case in point related to Margaret’s situation? A small, bipartisan tax law change has been proposed that would allow Qualified Charitable Distributions into donor-advised funds. Fingers crossed!

​For many CPAs, estate planning attorneys, and financial advisors, the end of 2025 brought a whirlwind of charitable planning activity among high-earner clients. That’s because many taxpayers wanted to maximize the tax benefits of their charitable donations before the 0.5% “floor” and 35% “cap” on charitable deductions kicked in on January 1, 2026 under new tax laws. Donor-advised funds in particular played a big role in many late-2025 planning strategies because affected taxpayers could transfer assets to a donor-advised fund in 2025, achieve optimal tax results, and then thoughtfully recommend grants to favorite charities from the donor-advised fund in 2026 and beyond.

So what now? Should you still recommend that your clients establish and use donor-advised funds at the Community Foundation to organize their charitable giving?

Absolutely yes! Donor-advised funds remain a highly relevant and strategic tool for your clients. The IRS’s new deductibility limits may reduce the marginal tax benefit of giving for some of your clients, but nothing has changed about the donor-advised fund’s broader planning advantages for all of your charitable clients. Here’s why:

• Fundamentally, regardless of tax benefits, your clients’ charitable intent is driven by values, legacy, and a desire for community impact. (No one gives away a dollar to save 35 cents!) That’s why you want to offer your clients the most effective charitable planning vehicles available to achieve charitable goals. A donor-advised fund at the Community Foundation often plays a crucial role in a client’s overall philanthropy structure. Here’s why:
• A donor-advised fund still allows clients to separate the timing of their charitable deduction from the timing of their actual grants to favorite charities, thereby preserving flexibility in years when income is unusually high or coming in handy when planning around liquidity events, even if the deduction is partially constrained under new laws.
• Community foundation donor-advised funds, in particular, provide benefits that extend well beyond the tax code. That’s because of our team’s local expertise, deep knowledge of regional nonprofits, and ability to help your clients align their giving with real community needs.
• When you work with the Community Foundation, you can confidently recommend a donor-advised fund because you know the client will receive administrative simplicity, top-notch service, and plenty of opportunities for deep community connections and multigenerational philanthropy.

In short, donor-advised funds at the Community Foundation support your clients’ holistic wealth and legacy planning goals. The Community Foundation makes it easy for you, as the advisor, to integrate a donor-advised fund into a client’s estate plan, use a donor-advised fund to smooth charitable giving over time as a client’s income ebbs and flows, and lean on the donor-advised fund as a platform for strategic philanthropy that can evolve alongside a client’s unique life and financial circumstances.

​Well before 2025 made way for 2026, you were no doubt already tracking the various IRS thresholds that are subject to adjustment, as well as the new tax laws’ impact on planning techniques. But have you thought about how each of these thresholds might relate to your clients’ charitable giving? Here are pointers to keep handy as you inform your clients about changes in 2026 and help them tee up their charitable giving plans for the coming year.

Social Security COLA increases
The Social Security Administration announced a cost-of-living adjustment (COLA) increase effective January 1, 2026. This increase reflects inflation’s trajectory and affects many retirees who also engage in philanthropy.

Importance to charitable giving: Retirees are a unique group when it comes to tools and techniques related to charitable giving. Given that a high percentage of older cohorts give to charity each year, discussing your clients’ Social Security benefits is a logical juncture to also bring up charitable giving plans for 2026 and beyond.

Standard deduction increases
For tax year 2026, the standard deduction increased to $16,100 for single taxpayers, $24,150 for heads of households, and $32,200 for married couples filing jointly.

Importance to charitable giving: The standard deduction is a key factor in charitable giving strategies. If a client’s total itemized deductions - including charitable gifts - exceed the standard deduction, they are eligible to itemize. Reviewing this threshold and considering a “bunching” strategy (accelerating multiple years of giving into one tax year) can help maximize charitable support through 2026 and beyond.

Tax brackets
Though the tax rates remain at a range from 10% to 37%, the income levels that define each bracket for 2026 have shifted.

Importance to charitable giving: Examining tax brackets with clients presents a timely opportunity to discuss their charitable giving strategies. With the new limitations on itemized deductions that took effect in 2026 (specifically the 0.5% floor and the 35% cap), it’s important to help clients plan carefully so that their philanthropy remains tax-efficient.

Qualified Charitable Distributions (QCDs)
For tax year 2026, the per-taxpayer limit for Qualified Charitable Distributions (QCDs) has been increased for inflation to $111,000, up from $108,000 in 2025. And, the limit for a one-time QCD from an IRA to a split-interest vehicle has been adjusted for inflation to $55,000, up from $54,000.

Importance to charitable giving: Because clients age 70 ½ or older can direct IRA distributions to charity without including them in taxable income (a “Qualified Charitable Distribution”), these clients can reduce their AGI and, if applicable, satisfy all or part of their required minimum distributions (RMDs). A QCD to a qualified fund at the Community Foundation (such as a designated or field-of-interest fund but not a donor-advised fund) remains one of the most tax-efficient ways to support charity.

Non-itemizer charitable deductions
Beginning with tax year 2026, a single-filer taxpayer who does not itemize deductions will be allowed to deduct up to $1,000 in cash donations to qualified charities (excluding donor-advised funds and private foundations). Non-itemizing joint filers may deduct up to $2,000.

Importance to charitable giving: Despite the relative inflexibility of the new deduction (e.g., gifts of appreciated stock don’t count and neither do gifts to donor-advised funds), nevertheless, this provision for non-itemizers could help encourage people to begin their charitable giving journey, especially in the case of young professionals. To that end, you might consider mentioning this new deduction to your high income-earner clients who have adult children. The Community Foundation can help by offering non-donor-advised fund options to receive the $1000 or $2000 gifts as well as offer opportunities for family learning and hands-on involvement.
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As 2026 gets into full swing, please reach out to the Community Foundation team! We are honored to be your first call on all matters related to charitable giving. Thank you for the opportunity to help you serve your clients!

Many people approach a new year with a genuine desire to be more intentional about their charitable giving. They know they want to make a difference, align their generosity with their values, and perhaps even involve their families - but they are often unsure where to begin. The combination of busy lives, changing tax laws, and an ever-growing number of worthy causes can make getting started feel overwhelming. The good news is that taking a few simple, thoughtful actions at the beginning of the year can bring clarity and confidence to your giving.

Here are three first steps to inspire you:

Consider reviewing your 2025 charitable contributions with the team at the Community Foundation.
Looking back at last year’s giving can be surprisingly helpful, especially when guided by professionals who understand both philanthropy and the local community. The Community Foundation can help you see the real-world impact of your gifts, identify patterns in your giving, and highlight opportunities you may not have considered. This review also creates a natural bridge to planning your 2026 support, whether that means refining your focus, adjusting gift amounts, or exploring new charitable vehicles. Just as important, it allows you to begin thinking strategically about future years, helping ensure that your generosity grows in a way that is both meaningful and sustainable.

Talk with your tax advisors as soon as possible about whether and how the new tax laws might impact your situation.
Charitable giving is closely connected to tax and estate planning, and early conversations can help you make informed decisions before the year gets too far along. This is also an ideal time to revisit your estate plan and beneficiary designations. Many donors choose to include a gift to their donor-advised or other type of fund at the Community Foundation in their wills, trusts, or beneficiary designations on retirement accounts or life insurance policies, creating a lasting legacy that reflects their values. Coordinating these updates with your tax advisor and the Community Foundation can ensure your charitable intentions are clearly documented, tax-efficient, and aligned with your overall financial and estate planning goals.

Set goals for your charitable involvement in 2026.
Rather than giving reactively, goal-setting allows you to be proactive and intentional about how you engage with the causes you care about. The Community Foundation can help you explore new and emerging charities, learn more about pressing needs in the community, and connect with organizations that align with your interests. Together, you and our team can create a plan for timing gifts throughout the year, whether through recurring contributions, single large gifts early in the year to help a favorite charity leap ahead, or strategic gifts of highly appreciated or complex assets. This approach not only makes giving more manageable but also helps ensure your generosity has the greatest possible impact.
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As you look ahead, remember that you do not have to navigate charitable planning on your own. The Community Foundation is here to serve as a trusted partner - whether you are just getting started, refining an existing plan, or thinking about the legacy you want to leave for future generations. We invite you to reach out anytime to ask questions, explore ideas, or take the next step in your giving journey. We are honored to help you turn your charitable intentions into meaningful, lasting impact.

​At the Community Foundation, we are honored to serve as your home for charitable giving. Whether you support a wide range of charitable organizations in our community and across the country, focus your giving on a few favorite local causes, collaborate with the Community Foundation to invest in our region’s greatest needs, or all of the above, we are here for you!
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A new year presents an excellent opportunity to check in on your charitable giving priorities. This is the case every year, but it is especially important in 2026 not only because of the crucial priorities to improve our community’s quality of life, but also because of a few new tax laws that may impact charitable giving strategies for some people.

Here are the changes that you’ll want to be aware of, and, most importantly, share with your tax advisors as soon as possible to determine how these changes might impact your situation. Forward this article to your tax advisors, or print it and take it to your next meeting.  

New threshold to itemize charitable deductions
One of the most significant shifts affects individual taxpayers who itemize their income tax deductions. Beginning this tax year, charitable contributions will only be deductible to the extent that they exceed 0.5% of a taxpayer’s adjusted gross income. In practical terms, this means that a portion of charitable giving will no longer generate a tax benefit. For example, a taxpayer with an adjusted gross income of $200,000 will see no deduction for the first $1,000 of charitable contributions made in a year. Only donations above that amount will be eligible for deduction, subject to existing percentage-of-income limits. This new rule functions much like a deductible in an insurance policy, raising the effective threshold for receiving a tax benefit and reducing the immediate incentive for smaller annual gifts among itemizers.

Limitation on itemized charitable deductions for high-income taxpayers
High-income taxpayers will face an additional limitation through a new cap on the value of itemized charitable deductions. Even if a donor is in the highest federal income tax bracket, the tax benefit of a charitable deduction will be limited to 35 percent of the contribution. As a result, taxpayers in the 37 percent bracket will no longer be able to offset their income at their full marginal rate when making charitable gifts.

Good news for the 60% cap
Another important change provides greater certainty for donors who make substantial cash contributions. The long-standing rule allowing cash gifts to qualified public charities to be deducted up to 60 percent of adjusted gross income has been made permanent. After satisfying the new 0.5% AGI floor, donors may continue to deduct cash contributions up to this level, while non-cash gifts or contributions to certain types of organizations remain subject to lower percentage limits. This permanence preserves a relatively generous framework for major philanthropy even as other rules become more restrictive.

New incentive for non-itemizers
The new rules introduce an incentive for taxpayers who do not itemize deductions. Beginning with the 2026 tax year, individuals who claim the standard deduction will be allowed to take a limited charitable deduction above the line, meaning it reduces income before adjusted gross income is calculated. Single filers may deduct up to $1,000, while married couples filing jointly may deduct up to $2,000, provided the contributions are made in cash. This deduction is available in addition to the standard deduction and represents a meaningful expansion of tax benefits for charitable giving among non-itemizers, many of whom have received no tax benefit for donations in recent years. Note, however, that gifts to donor-advised funds are not eligible for this deduction, and neither are noncash gifts. This is unfortunate because both gifts to donor-advised funds and gifts of highly appreciated assets are useful tools that incentivize charitable giving.

QCDs may be even more useful
Retirees and older taxpayers will also see an important adjustment through an increase in the Qualified Charitable Distribution limit. Beginning in 2026, the annual amount that can be transferred directly from an individual retirement account to a qualified charity will increase, allowing taxpayers age 70 ½ and older to direct more funds to charitable causes without including those distributions in taxable income. Because Qualified Charitable Distributions can also count toward required minimum distributions, this higher limit enhances a tax-efficient giving strategy that is unaffected by itemized deduction limits, adjusted gross income floors, or caps on deduction value.
 
Limitations on corporate charitable deductions
Corporate donors are not exempt from the new framework. Starting in 2026, corporations may deduct charitable contributions only to the extent that those contributions exceed 1 percent of taxable income. Contributions below that threshold will not generate a current-year deduction, although amounts that exceed applicable limits may be carried forward to future tax years. This new floor is likely to influence corporate giving strategies, particularly for businesses that make consistent but relatively modest charitable contributions. The existing 10% cap on corporate charitable deductions remains in place.

​Again, we strongly encourage you to forward this information to your tax advisors. Please loop us into the conversation so that we can work alongside your attorney, financial advisor, and CPA to ensure that you’re set up to meet your charitable goals for 2026 through strategies that also align with your tax, financial, and estate planning objectives. Whether you cc us on an email, ask your advisor to get in touch with us directly, or pull everyone together on a quick call or Zoom, we are here for you and look forward to the conversation!

At Prairie Public’s 2025 State of the Station event with PBS President & CEO Paula Kerger, the Community Foundation of Grand Forks, East Grand Forks & Region, in partnership with Knight Foundation, announced a $30,000 matching gift to support Prairie Public. The grant comes at a critical moment for public media, as stations nationwide face financial challenges that threaten their ability to continue serving their communities.
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“As a mom raising two young daughters, I see the impact of public media every day — in our home, PBS Kids is part of our morning routine, and my husband and I tune in to Prairie Public radio daily,” said Becca Baumbach, President and CEO of the Community Foundation. “This gift is about ensuring that families across our region continue to have access to trusted news, culture, and educational programming.”

The $30,000 grant is structured as a matching gift, meaning every dollar contributed by the community will be doubled. This investment is part of Knight Foundation’s national initiative to provide emergency support to local public media stations in Knight communities.

“Local public media stations are trusted community anchors that connect people to vital news, culture and civic life. This is an urgent moment that calls for bold action,” said Maribel Pérez Wadsworth, president and CEO of Knight Foundation. “We are proud to stand with our fellow foundations and urge others to join us in securing the future of public media.”

The joint support of the Community Foundation and Knight Foundation underscores the vital role Prairie Public plays in serving eastern North Dakota and northwestern Minnesota with trusted journalism, cultural programming, and educational resources.

“When Prairie Public tells a story, it reflects who we are, where we live, and what matters to our local communities,” Baumbach added. “We invite community members to join us in this effort. Together, we can keep public media strong — both in this critical moment and for generations to come.”

For more information about Knight Foundation, visit kf.org.

On September 25, 2025, our region came together in a meaningful way at the Longest Table, welcoming 541 residents to sit down for a free shared meal and open conversation at Career Impact Academy. What began as a simple idea - bringing neighbors to one table - became a powerful community moment where people met new faces, shared stories, and engaged in thoughtful dialogue about what matters most to our region’s future.
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The theme of this year’s Longest Table centered on exploring the interconnections between education and industry, and how aligning these critical parts of our local fabric can bolster community well-being and opportunity. In a world where conversations across differences can be hard to come by, this event offered an inviting space to dive into ideas, ask questions, and strengthen connections that help make Grand Forks, East Grand Forks, and the surrounding region even more vibrant. Learn more at longesttablegf.com.

On September 23, 2025, the Community Foundation teamed up with Bell Bank to host a Trusted Advisors Seminar focused on helping financial, legal, and nonprofit professionals stay ahead in a rapidly evolving philanthropic landscape. The seminar featured Bryan Clontz, nationally renowned founder and president of Charitable Solutions, LLC, who shared key insights on The Top 10 Charitable Trends Every Advisor Should Know in 2025.

Attendees gained practical knowledge - from emerging giving vehicles to demographic shifts influencing charitable strategies - and engaged in thoughtful discussion about how to better serve their clients and communities. The event not only provided valuable continuing education credits, but also strengthened connections across sectors, equipping advisors with tools to support meaningful philanthropic impact across our region.
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This seminar exemplified the Foundation’s commitment to convening leaders and fostering education that deepens the impact of generosity in our community.

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!

Every August, National Make-A-Will Month highlights the importance of planning for the future. For charitable organizations, it presents a unique and timely opportunity to engage donors in meaningful conversations about leaving a lasting legacy through their wills and other estate planning documents. Beyond encouraging supporters to complete or update their estate plans, National Make-A-Will Month gives you a ready-made platform to discuss how legacy gifts and contributions to your endowment can sustain mission-driven work for generations to come.

Here are a few ideas to inspire your donor communications during this month and beyond:

Remind donors that an estate plan is important.
Never assume that your donors have their estate plans in good shape. Indeed, many people know they should have a will or a trust but postpone getting it done. With estate planning already top of mind thanks to widespread Make-A-Will Month awareness campaigns, your donors may be more receptive to considering how charitable gifts, including to your organization, can become part of their legacy. Consider Make-A-Will Month as a sort of “bridge” between donors’ good intentions and taking action, benefiting both the donor and your organization.

Start a conversation about legacy giving
Even though you and your team know how important it is to at least briefly mention planned giving in nearly every donor conversation, discussions about leaving a legacy still can sometimes feel uncomfortable. Make-A-Will Month is a ready-made ice breaker, so it’s easier for you to introduce the topic without awkwardness. You can normalize the idea of including charitable gifts in a will, which in turn empowers donors to think about the impact they’d like to make long after they’re gone. The upshot here is that every single donor communication this month is an opportunity to open the door for a legacy discussion.

Shine a light on endowment gifts
Make-A-Will Month is a perfect time to educate your donors about the benefits of supporting your endowment. Indeed, endowments are often built with assets received from bequests in a donors’ wills or trusts, via beneficiary designations on retirement accounts or life insurance, or more complex gifts such as charitable remainder trusts. While estate planning is on your donors’ minds, reinforce the importance of your organization’s endowment to fund essential programs year after year. By connecting the themes of estate planning and lasting impact, you’ll be able to illustrate how a bequest to your organization can make a difference for generations to come.
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As always, whether it’s Make-A-Will Month or any other time of the year, please reach out to the Community Foundation. We are happy to serve as a resource as you develop strategies to deepen donor relationships. We’ll help you evaluate strategies for reaching out thoughtfully during Make-A-Will Month so you can tap this opportunity to expand trust and connection with your donors, paving the way for the future of your mission. 

​Recent changes in federal tax law under the One Big Beautiful Bill Act (OBBBA) bring both challenges and opportunities for nonprofit organizations in our community. The Community Foundation is here to help you prepare and consider how to update your strategies as the landscape shifts. We’re sharing answers to three frequently asked questions about how the new laws will impact giving, what you can do about it, and how the Community Foundation can help.

“What’s happening with the standard deduction, and how big of a deal is it?”
The nonprofit sector is no stranger to the challenges resulting from a high standard deduction. In the aftermath of the Tax Cuts and Jobs Act of 2017, which increased the standard deduction, the number of taxpayers who itemized deductions dropped significantly. This eliminated tax deductibility as a motivator for charitable giving for many Americans, which in turn, caused charitable giving to drop. Now, under the OBBBA, the standard deduction is going up again, which may continue to impact tax-motivated charitable giving, even with the uptick in itemizers thanks to the OBBBA’s new state and local tax deduction allowances (subscriptions required to the Wall Street Journal).

So how big of a deal is this? In many ways, the increase in the standard deduction means more of the same. Tax motivations to give to charity will continue to apply to the relatively small number of donors who itemize deductions. That said, keep in mind that donors don’t give to charity solely for a tax deduction. Many other motivations come into play because people truly want to make a difference. What’s more, the additional changes coming in 2026, described below, may motivate certain donors to make big gifts this year.

“Could 2025 really be a big year for charitable giving?”
The answer is yes! Coupled with an increasing standard deduction, two OBBBA provisions that take effect in 2026 may provide incentives for your donors to “front-load” charitable contributions, not only to exceed the high standard deduction to allow them to itemize, but also to avoid two limitations to charitable deductions effective starting with the 2026 tax year. First, beginning in 2026, the deductibility of charitable contributions will be capped at 35% of adjusted gross income (AGI), even for itemizers in the 37% tax bracket. Second, also beginning in 2026, a 0.5% floor will apply to itemized charitable deductions, meaning that only contributions exceeding 0.5% of AGI will be deductible. These two upcoming changes reduce the value of charitable deductions for high-income taxpayers and may create a strong incentive for your donors to make big gifts in 2025. Our team is happy to serve as a sounding board as you explore ways to maximize support in 2025, including motivating donors to make gifts to add to your endowment or reserve fund at the Community Foundation.

“How can we make the most of the new deduction for non-itemizers?”
The OBBBA introduced a new deduction for charitable contributions starting in 2026: $1,000 for individual filers and $2,000 for married couples filing jointly. This provision, similar to the temporary pandemic-era incentive, allows non-itemizers to receive a modest tax benefit for their charitable gifts. This could meaningfully encourage new donors - particularly younger donors - to start making gifts to your organization. Note that this new deduction is for cash gifts only (and it also does not apply to gifts to donor-advised funds). You’ll want to mention this limitation specifically in your donor communications next year, and you’ll also likely want to clarify that despite the rules for this particular deduction, typically gifts of appreciated assets deliver the most tax benefits. 

Certainly, the OBBBA presents a mixed bag. You may discover that 2025 is a great year for large gifts, and, as the new laws take effect, 2026 will be an important time to add an additional focus on cultivating smaller gifts and broad-based support.

As always, the Community Foundation is honored to be your trusted partner and sounding board, whether or not your organization has established an endowment or reserve fund at the Community Foundation. We invite you to reach out to explore how our team can help navigate tax law changes and maximize opportunities in 2025 and beyond.

At the Community Foundation, we’re dedicated to helping your clients achieve their charitable goals. We’re honored to serve as your trusted resource for tax-efficient giving strategies, help your clients maximize their charitable impact, and support your clients as they build lasting philanthropic legacies.

As you continue (or begin) conversations about charitable giving with your clients, one important question often arises: How would your clients like their giving to be acknowledged and recognized?
Based on each client’s unique goals, the desired level of recognition may vary. While most donors choose to give publicly, there are many situations where donors prefer to give anonymously. As a trusted advisor, it’s essential to understand how anonymous giving might factor into a particular client’s overall philanthropy plan. Of course, the Community Foundation is here to help.
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Keep an eye out for the following client sentiments:

“We don’t want to get a ton of requests for charitable gifts. It’s overwhelming and it makes us feel bad that we can’t do it all.”
In today’s challenging economic environment, understandably, nonprofits often increase outreach efforts to ask for support. Through a donor-advised fund at the Community Foundation, your client can recommend the extent to which personal information is shared with recipient organizations. In many cases, our team can customize outgoing communications to grantee charities while also ensuring that your clients receive meaningful updates (such as thank you notes, impact reports, and success stories).

“We don’t want our colleagues, friends, and even some of our family members to be able to see how much we give or where we give it.”
Some clients value privacy and choose to keep their giving and financial capacity under the radar. Donor-advised and other fund information remains highly confidential. Unlike private foundations, which require public reporting, donor-advised and other types of funds at the Community Foundation can help keep donor identities, grantee identities, and fund balances private.

“We want to make a big difference, but we want to do it without drawing a lot of attention to ourselves.”
For some donors, charitable giving is about honoring a loved one or building a family legacy, rather than personal recognition. These donors may want to make grants in a different name—such as a family name or in memory of someone significant. Working with the Community Foundation, whether it’s through a donor-advised or other type of fund, offers your clients a great deal of flexibility in how a family’s gifts will be recognized. Your clients can pick and choose which gifts they want to make public and which they want to keep anonymous. Clients can also make gifts that are publicly announced in honor of family members or using a generic foundation name.
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If your clients are considering philanthropic endeavors with any of these goals in mind, the Community Foundation is here to help. We collaborate with attorneys, CPAs, and financial advisors, providing resources and support to ensure your clients can give to their favorite causes with the level of recognition and privacy they desire. We look forward to working with you!

It’s never been easy to navigate the ever-shifting tax rules to help clients structure charitable gifts, and now it’s even trickier. Major changes under the One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, are creating complexity, opportunity, and, for some, urgency. The OBBBA reshapes both how much a client can deduct for charitable contributions and which clients can benefit from these deductions in the first place. Indeed, your clients might have read a recent Wall Street Journal article (subscription required) outlining major tax planning themes related to charitable giving.

As always, the team at the Community Foundation is honored to be your first call when the topic of charitable giving arises in client conversations. In most cases, the Community Foundation’s tools can be useful, and if we can’t help directly, we’ll point you in the right direction.
Here are three key issues to discuss with philanthropic clients:

Evaluate whether the client could benefit from “bunching” charitable contributions in 2025
Many advisors are recommending that their clients address head on the One Big Beautiful Bill Act’s expansion of the standard deduction - $15,750 for single filers and $31,500 for married couples in 2025, with even higher levels for taxpayers aged 65 and older. A technique known as “bunching” charitable donations can be particularly useful. For example, if a client typically donates $12,000 each year to charity, but the client’s other deductions do not push them over the standard deduction, the client could give $36,000 (three years' worth of gifts) to a donor-advised fund at the Community Foundation in 2025. The idea is that the client can combine this gift with other deductions to substantially exceed the standard deduction, allowing the client to itemize and claim a much greater deduction for that year. Over the following two years, the client can take the standard deduction and lean on the donor-advised fund to distribute funds to favorite charities.

Note that the higher standard deduction will likely impact tax-motivated charitable giving, even with the expected uptick in the number of itemizers thanks to the OBBBA’s new state and local tax deduction allowances (subscription required to the Wall Street Journal).

Look ahead to 2026 as you help clients plan for 2025
For your clients who continue to itemize deductions, 2026 will bring even further changes. Only charitable donations exceeding 0.5% of AGI will be deductible. For example, a couple with $225,000 in AGI would see their deductible charitable amount reduced by $1,125 per year. Although clients who are large-scale donors may find this change proportionately less impactful, clients making moderate or smaller-sized gifts might see a significant reduction in their eligible deductions. What’s more, under the OBBBA, high-income taxpayers will see their maximum tax benefit from charitable deductions calculated at a top marginal rate of 35%, down from 37%, starting in 2026.

These changes may prompt higher-income clients to lean heavily on bunching strategies in 2025 to maximize current tax advantages before stricter limits kick in.

Watch the fine print on the charitable deduction for non-itemizers
Under the OBBBA, starting in 2026, taxpayers who take the standard deduction will be able to claim a direct deduction for charitable giving - up to $1,000 for single filers and $2,000 for married couples filing jointly. This provision mirrors temporary measures seen during the COVID-19 pandemic. Crucially, the deduction is limited to cash gifts made directly to qualified charities; donations of property or stock, and contributions to donor-advised funds, do not qualify. For the estimated 100 million Americans who do not itemize, which likely includes many of your clients, this provision is certainly good news. That said, gifts of appreciated stock and donor-advised funds are tax-effective and convenient charitable giving vehicles, and many clients may be disappointed that they can’t deploy these techniques to take advantage of this new deduction.
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2025 certainly is shaping up to be an important year for helping your clients plan their charitable gifts. Please reach out to our team to explore ways to leverage the Community Foundation’s tools, including establishing your client’s donor-advised fund to take advantage of bunching. And of course, always remember that regardless of the tax implications, your clients’ philanthropy addresses vital community needs - and this is a motivator that transcends any deduction.

​Many people think of succession planning as something only relevant to businesses or nonprofits. However, it's equally important when considering the legacy you want to leave through philanthropy—including being intentional about what happens to your donor-advised fund at the Community Foundation after you're gone. The Community Foundation team can help structure provisions for your donor-advised fund to engage your family, tap the Community Foundation’s expertise, or a combination of both so that your donor-advised fund can become a multi-generational legacy that reflects your values.

Here are three considerations as you consider your “charitable succession plan”:

Leave a legacy
One of the most powerful ways to extend your impact is by leaving a portion of your estate to charity - such as by naming your donor-advised fund as a beneficiary of an IRA or other retirement account. This strategy delivers considerable tax advantages and enables your philanthropic dollars to be thoughtfully distributed in accordance with your values. Remember, IRAs left to the Community Foundation avoid not only the income tax that would hit your heirs, but also removes the assets from your taxable estate for estate tax purposes.

Lean on the Community Foundation
The Community Foundation is honored to serve as a trusted partner for many individuals and families. Our team can work with you and your advisors to enlist the Community Foundation’s expertise to make grants from your donor-advised fund according to your values and charitable intentions following your death. We can also work with you and your advisors to incorporate the ability for your children and grandchildren to serve as advisors to the donor-advised fund following your death, including taking advantage of the Community Foundation’s educational programs to help your children and grandchildren learn how to be effective philanthropists.

Capture your intentions
The Community Foundation team is happy to work with you to document and formalize your charitable wishes. We’ll help you articulate your priorities and outline how you envision your fund making a difference across generations, whether that means supporting specific organizations, issue areas, urgent community needs, or a combination of priorities. By helping you capture your intentions in writing and then following your wishes, the Community Foundation acts as a steward to safeguard your philanthropic goals and help ensure that the causes you care about continue to receive support for years to come.
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We look forward to talking about succession planning for your donor-advised fund. The Community Foundation is honored to help you secure your charitable legacy and involve your loved ones in meaningful giving. Thank you for the opportunity!

It’s time for back-to-school planning! If education is on your mind, you’re in good company. Charitable giving to education rose in 2024 to more than $58 billion! If education and related causes are important to you, the Community Foundation can help you explore a variety of meaningful ways to make an impact. Here are three ideas to inspire a deeper discussion:

Explore options for expanding student support
In many cases, donors set up a scholarship or other type of fund to support a particular educational institution, and then set it on autopilot. There’s nothing wrong with this approach, but you might be missing an opportunity to make a deeper impact. The Community Foundation team is happy to facilitate a dialogue with you and the school to structure your funding–whether through a scholarship or other types of support–to fill gaps in student need. For example, if you’d like to support students pursuing a college degree beyond simply scholarship dollars, the Community Foundation can help identify needs for dollars to increase faculty salaries, purchase lab equipment, or pay an on-campus counselor to help students acclimate to college life.

Investigate opportunities to improve the quality of education itself
Many donors are concerned that high school graduates are ill-prepared for post-secondary education, whether that’s a traditional four-year college, community college, or trade school. The Community Foundation can help you address this gap with your charitable dollars. For example, you could establish a fund to support teachers, which in turn helps improve student success. Indeed, teachers are often considered the single most important in-school factor for student success. Charitable funding that enhances teacher training, mentorship, and ongoing professional development creates ripple effects across classrooms and generations of students.

Find your education “niche”
By establishing a field-of-interest fund at the Community Foundation, you can work with the Community Foundation team to identify specific parameters within education that you’d like to fund. For example, you may  be interested in supporting local grassroots programs offering tutoring and mentorship. Or, you may decide to direct your charitable dollars to quality early childhood programs, which have been shown to yield high returns on investments in education. The Community Foundation can help you identify an area of focus. Going forward, our team leverages the Community Foundation’s deep knowledge and research to identify high-impact opportunities, helping to ensure your generosity makes the greatest difference within your area of interest.
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Please reach out to our team anytime! As students head back to school and education is top of mind, the Community Foundation is here to make sure your giving is impactful, focused, and in line with your philanthropic goals. 

It’s more important than ever to stay informed about how changes in the tax law may affect your charitable giving. The recently-passed One Big Beautiful Bill Act (OBBBA) creates challenges as well as opportunities for structuring your philanthropy. We encourage you to reach out to your attorney, CPA, and financial advisor to evaluate how the changes in the law impact your own situation.
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As always, the Community Foundation is happy to work side-by-side with you and your tax advisors to build a plan for 2025 and beyond that not only supports your plans to make a difference in the community, but also addresses the rule changes under the OBBBA.

To help you along this journey, we’ve provided the checklist below of issues to discuss with your advisors.

Evaluate whether “bunching” may be right for you.
The OBBBA increases the 2025 standard deduction to $15,750 for single filers and $31,500 for married couples filing jointly. The higher standard deduction will likely impact tax-motivated charitable giving, even with the expected uptick in the number of itemizers thanks to the OBBBA’s state and local tax deduction allowances (subscriptions required to the Wall Street Journal). There are important exceptions and nuances to consider, which you’ll want to discuss with your advisors. For example, if you are 65 or older, you’re eligible to receive an additional $6,000 “bonus” deduction—but it begins to phase out if your modified adjusted gross income (MAGI) exceeds $75,000.

Based on the increases to the standard deduction, you may want to talk with your tax advisors about “bunching” charitable gifts for 2025 using a donor-advised fund at the Community Foundation. Through this technique, you can make several years’ worth of charitable contributions in a single year to exceed the standard deduction threshold, thereby maximizing tax benefits in that year. Over the following years, your donor-advised fund can distribute grants to charities over time according to your wishes.

There are more reasons you might want to talk with your advisors about front-loading charitable contributions in 2025. In 2026, a new provision under the OBBBA takes effect that allows you to take a deduction for charitable gifts only to the extent that your giving exceeds 0.5% of your AGI. What’s more, if you’re in the highest tax bracket, 37%, you can still only deduct charitable contributions at the 35% rate.

The upshot here is that you and your tax advisors may decide that 2025 is the year to bunch charitable contributions to maximize tax savings.

Get familiar with the deduction for non-itemizers, coming next year.
If you don’t itemize your deductions, you’ll be glad to know that starting in the 2026 tax year you can claim a deduction for cash gifts to qualifying public charities—up to $1,000 for single filers and $2,000 for married couples filing jointly. Excluded from this new provision are gifts to donor‑advised funds and non‑cash gifts, which is unfortunate because those vehicles are popular, convenient, and tax-effective. Still, keep in mind the new deduction, and, if you’re encouraging your adult children to get involved in philanthropy, make sure they are aware of this deduction. It could be particularly helpful for young people because many young people do not yet itemize. 

If you are over 70 ½, review the benefits of Qualified Charitable Distributions.
A Qualified Charitable Distribution (QCD) enables individuals aged 70 ½ or older to donate up to $108,000 per year (as of 2025) directly from an IRA to eligible charities, and in the process exclude the donated amount from taxable income altogether - rather than relying on an itemized deduction. QCDs may be especially advantageous after the OBBBA’s significant increase to the standard deduction because QCDs provide a direct tax benefit regardless of whether you itemize or take the standard deduction. Indeed, using a QCD to fulfill required minimum distributions (RMDs) can lower your adjusted gross income, potentially reducing taxes on Social Security income and Medicare surtaxes and helping you sidestep the new floors and caps on itemized charitable deductions imposed by the OBBBA starting in 2026.

The Community Foundation is happy to collaborate with you and your tax advisor as you explore ways to achieve your philanthropic goals under the new laws. We look forward to hearing from you!