 Whether you’ve supported a fund at the Community Foundation, established your own fund, or are considering whether to get involved, it’s important to know that the team at the Community Foundation keeps a watchful eye on tax law changes that could impact your plans for charitable giving.
You’ve probably seen a lot of news about the so-called "Big Beautiful Bill" (H.R. 1), which passed the House of Representatives by a narrow 215-214 vote on May 22, 2025. The bill now heads to the Senate, where it’s expected to undergo significant changes before anything becomes final. The main point to keep in mind is that nothing is set in stone yet, and it’s impossible to know exactly how these tax law changes might affect you and your charitable giving until the process is complete. Our team is happy to help you think about how you might update your charitable giving plans whether or not certain provisions in the proposed legislation are enacted into law. For example, many people include provisions in their estate plans to continue supporting the causes they championed during their lifetimes. They like the idea of leaving a legacy to improve the quality of life in our community across generations. Next time you’re considering an update to your estate plan, please reach out. The Community Foundation team is happy to work with you and your advisors to structure a legacy gift that is meaningful to both you and the community you love. Related to legacy giving, it’s important to note that although the federal estate tax applies to a relatively small percentage of taxpayers, the impact can be significant (currently the top rate is 40%). If the total value of your assets (including real estate, investments, retirement accounts, business interests, life insurance you own, and personal property) exceeds $13.99 million as an individual, or $27.98 million as a married couple, the estate tax could be an issue for you. You’re likely aware that higher estate tax exemption enacted under the Tax Cuts and Jobs Act of 2017 (TCJA) is set to sunset at the end of this year, but under the proposed legislation, the increased exemption would become permanent. If you’re nevertheless still anticipating the possibility of a taxable estate, incorporating a gift to a fund at the Community Foundation in your estate plan can help reduce the tax’s impact. Of course, people don’t give to charity just for tax reasons. Whether or not you expect to wind up with a taxable estate, the Community Foundation can help you achieve your goals for making a difference in our community for years to come. Another provision in the proposed legislation that might have caught your attention relates to the standard deduction. The bill would maintain the higher standard deduction levels from the TCJA and even add a temporary increase through 2028. As a result, fewer taxpayers would itemize deductions, which means fewer people would be able to claim a charitable deduction (although most people don’t support charities solely to get a tax deduction). The bill also introduces a modest “above-the-line” charitable deduction for nonitemizers in the amount of $150 for individuals and $300 for joint filers. Finally, the bill would sharply raise excise taxes on the investment income of large private foundations, with rates going up from 1.39% to as much as 10% for the largest foundations. Foundations with less than $50 million in assets would not see any change. Remember that the Community Foundation offers alternatives to private foundations, including donor-advised funds, that allow you to support your favorite charities and address important local needs. So what’s next? The Senate is expected to start reviewing the bill in June, and the process could stretch into July or August as both the House and Senate work out their differences before sending the bill to President Trump for signature. We’ll keep you updated as this develops. If you have questions or want to talk about your charitable giving options, please reach out. Our team is here to help you support the causes you care about and address community needs in the most effective ways possible, no matter what happens to tax laws. 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 individuals, families, and businesses get more involved in charitable giving, it’s not uncommon to become overwhelmed with all the options for supporting favorite charities. Plus, it can be hard to know what really makes a difference.
The Community Foundation is here to help make charitable giving easy, flexible, and effective. Our team loves hearing comments that often reflect pleasant surprises when people get started working with the Community Foundation to make a difference in our region’s quality of life. Here are a few examples: “We had no idea that the paperwork to set up a fund would be so straightforward. Had we known our family fund could be set up in less than an hour, we would have done it a long time ago.” “In this day and age of 1-800 numbers and online chatbots, it has been such a refreshing change to have a real life conversation with knowledgeable professionals. I know I can ask any question and get a fast and friendly response that goes above and beyond my expectations.” “We feel so good about being part of a large, diverse, local, family of giving. We love knowing that we are ‘in this together’ with other donors who are supporting their own favorite causes and it all rolls up to the collective good for our community.” These comments are heartwarming - and they are also based in reality. That’s because community foundations are designed to make charitable giving straightforward and impactful for donors by providing expert guidance, streamlined processes, and a high level of flexibility. One of the most significant ways we simplify the giving process is by handling all administrative and tax-related details. For example, when you make a single contribution of appreciated stock to a donor-advised fund to support all your annual giving, you receive a single tax receipt for the gift, regardless of how many grants are made from that fund to various nonprofits throughout the year. This eliminates the need for multiple receipts and simplifies tax reporting, making it easier for you to document deductions and keep your records organized. Additionally, the Community Foundation provides written acknowledgments for gifts and handles all necessary IRS documentation, further reducing the administrative burden on you and your family. Another key advantage is the Community Foundation’s ability to accept a wide range of assets as charitable gifts, including not only cash or marketable securities, but also complex assets such as real estate, closely-held business interests, mineral rights, retirement accounts, life insurance policies, and even agricultural assets. This flexibility helps ensure that you can support your favorite causes in the most tax-efficient way possible. Whether you are considering a new gift, planning a legacy, or simply seeking advice on maximizing the impact of your philanthropy, the Community Foundation provides ongoing support and local expertise. We simplify the legwork so you can focus on the joy and meaning of giving and the positive difference you are making in the lives of others. Please reach out to the Community Foundation team anytime! 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.  “Philanthropist” is a big word that often conjures up images of the ultra-wealthy making big donations to charities, especially when people like Bill Gates have been in the headlines lately. But the definition is much broader than that. Merriam-Webster defines “philanthropist” as “one who makes an active effort to promote human welfare.”
Anyone can be a philanthropist. That’s certainly the spirit behind the Community Foundation’s mission to improve quality of life in our region. People get started in philanthropy in many ways. Here are just a few:
From there, many people take the next step to get even more involved by providing financial support, including:
Along your journey, the Community Foundation team is here for you as a sounding board and a resource. Many people decide to establish a fund at the Community Foundation after several years of informal giving. A donor-advised fund in particular can be useful to organize giving to multiple charities and streamline tax reporting. For inspiration, consider the recently-released TIME100 Philanthropy 2025 which highlights a diverse array of individuals making a difference - from billionaires like MacKenzie Scott to community leaders, activists, and innovators who leverage their unique skills, platforms, and resources to drive change. This broad representation demonstrates that impactful giving is not limited to those with vast fortunes; anyone can contribute meaningfully, whether through money, time, expertise, or advocacy. Indeed, many on the list are recognized for aligning their philanthropic efforts with personal passions or areas where they can make a unique impact, such as Dolly Parton’s focus on literacy, José Andrés’ humanitarian food relief, and Billie Jean King’s advocacy for women in sports. What’s more, the rise of collective giving, strategic philanthropy, and new collaborative funding models make it easier for people to pool resources and maximize impact. Please reach out anytime, wherever you are along your philanthropic journey. The Community Foundation is here to help everyone make a difference at every level of wealth and background. 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.  Over the last few weeks, our team at the Community Foundation has talked with dozens of nonprofit leaders and people who serve on charities’ boards of directors about the so-called "Big Beautiful Bill" (H.R. 1) that passed the House of Representatives by a narrow margin on May 22, 2025. Understandably, many nonprofit organizations are concerned that this legislation might impact their work.
Among many troubling elements are provisions that could affect fundraising strategies to attract annual gifts, major gifts, endowment gifts, and planned gifts. Here are three provisions that are especially important to watch. Corporate giving What’s the provision? The proposed legislation introduces a 1% “floor” on corporate charitable deductions, meaning corporations could only deduct charitable contributions that exceed 1% of their taxable income, up to the existing 10% cap. What’s the concern? This provision could discourage corporate giving, particularly for companies that typically donate less than 1% of their income, as their contributions would no longer be deductible unless they surpass that threshold. The uncertainty over whether corporations can deduct the full value of their contributions or only the amount above 1% adds further ambiguity, potentially leading to reduced corporate support for charities. Is it all bad news? Many corporations support charities through sponsorships that come out of their marketing budgets, not their charitable giving budgets. The proposed legislation does not impact a corporation’s ability to deduct marketing expenses. Private foundation giving What’s the provision? The pending bill would restructure and increase taxes on private foundations, specifically the net investment income tax. The bill replaces the previous flat rate with a graduated structure, imposing higher rates on larger foundations - up to 10% for those with assets exceeding $5 billion. What’s the concern? The proposed increase in tax liability could potentially reduce the amount of funding available for charitable grants, as private foundations may have fewer resources to distribute after accounting for the higher taxes. Additionally, increased compliance costs associated with these new tax structures could further divert funds away from charitable activities and into administrative overhead. Is it all bad news? Donor-advised funds could become an even more important source of funding if the new laws cause some donors to shift away from private foundations as their primary organizing structure for their philanthropy. In the case of donor-advised funds held at the Community Foundation, this could be good news because the Community Foundation actively works with donors to use their donor-advised funds to keep charitable dollars flowing to charities in our community. Individual giving What’s the provision? The proposed legislation affects individual giving by extending provisions of the Tax Cuts and Jobs Act of 2017 that were scheduled to sunset at the end of this year. Specifically, the standard deduction is slated to remain high under the proposed legislation, as is the estate tax exemption. What’s the concern? The chilling effect on charitable giving of a higher standard deduction and higher estate tax deduction is likely to continue. Is it all bad news? The bill includes a modest charitable deduction for non-itemizers, allowing up to $150 for single filers and $300 for married couples. Collectively, these changes potentially could make fundraising more challenging for charities. What’s important to keep in mind, though, is that nothing is set in stone–yet. Significant changes to the bill are likely as the Senate starts reviewing the bill in June. The process could stretch into July or August as both the House and Senate work out their differences before sending the bill to President Trump for signature. We’ll keep you posted as the situation develops. We are here for you! This article is provided for informational purposes only. It is not intended as legal, accounting, or financial planning advice.  It is an understatement to say that 2025 has been rough for charitable organizations. Economic volatility, a challenging political climate, and tax reform on the horizon are major factors for many nonprofits.
Despite the harsh realities of external factors, here are three potential bright spots for your organization’s staff and board to consider as you continue the hard work of delivering on your mission. Generosity tends to endure through crisis History shows that even during economic downturns, disasters, or uncertainty, the spirit of generosity persists. Donors are motivated not just by surplus wealth but by a deep belief in the causes they support. In other words, the people who care about your organization really do care. Even in the wake of major recessions and national tragedies, nonprofits have adapted to new realities, rallied donors, and continued to raise the funds they need to carry out their missions. Keep talking to donors Certainly not all donors are affected the same way when times get tough. Some may find it hard to give due to financial constraints, while others may be less financially affected and continue giving at historical levels or even beyond. It’s important for a nonprofit’s board and staff to keep communicating with donors, avoid making assumptions about capacity or lack thereof, and stay confident and passionate about your mission and its importance to the lives of the people you serve. In other words, don’t stop asking donors for gifts, and don’t narrow the range of gifts you’re seeking. Annual giving, campaign giving, endowment giving, and planned giving all are still on the menu. Now is not the time to take a step back. Step up your own game There is no better time to get better at fundraising than during a challenging time! You and your team may look back and be glad you were forced to get more efficient, creative, and strategic about engaging donors in every aspect of giving, including endowment and legacy giving. Double down on testing new ideas on a few donors so you can “fail small” and see what works. When you see results from a particular strategy, take note! If something works during really tough times, imagine what could happen when things turn around. Please reach out to the Community Foundation team! We are happy to serve as a sounding board to help you navigate these turbulent times so that your organization can emerge stronger and better than before. Philanthropy is essential to maintaining and improving quality of life in our community, and we are all in this together. This article is provided for informational purposes only. It is not intended as legal, accounting, or financial planning advice.  Many charities and their boards of directors are evaluating strategies to grow the organization’s endowment during these challenging economic times. One way to do that is by strategically leveraging donors’ financial contributions through corporate or other matching gift programs.
You’re certainly aware that many employers will match your donor’s donation - often dollar for dollar - effectively doubling the impact without requiring the donor to give more. Sometimes an individual donor or a specific foundation will offer to match donations for a particular campaign or for a period of time. Of course, any type of match increases the total dollar amount flowing to your organization to sustain operations or grow your endowment. In addition – and a factor that charities often overlook – is that matching gifts also incentivize donors to give larger gifts because they know their contributions will be amplified. Indeed, research shows that 84% of donors are more likely to give if a match is offered, and one in three will increase their gift size when they know it will be matched. Here are two tips to attract matching gifts.
Both of these factors are important. Many donors are unaware of their eligibility for employer matching programs, so it’s a good idea to consider integrating matching gift search tools into donation forms, send targeted follow-up emails, or at least provide clear instructions on how to submit match requests. Promoting matching opportunities during key campaigns - such as endowment drives or special giving events - and combining corporate matches with major donor or board-funded matching challenges can create a sense of urgency and multiply the impact even further. Some organizations have seen campaign revenue increase by 30% or more when a matching gift offer is included. Beyond immediate fundraising gains, leveraging matching gifts deepens donor engagement and builds stronger relationships with both individual supporters and corporate partners. Donors who participate in matching programs often feel a greater sense of impact and are more likely to continue giving in the future. If you’re ready to explore how you can tap even further into matching gifts as a strategy to sustain your operating budget or grow your endowment, please reach out to the Community Foundation team. We are happy to discuss ideas for cultivating partnerships with local businesses and major donors for matching campaigns that can open new avenues for support and ramp up your organization’s visibility within the community. Making matching gifts a central part of your fundraising strategy can help unlock new revenue streams, inspire larger and more frequent gifts, and ensure long-term financial sustainability. We look forward to a conversation! This article is provided for informational purposes only. It is not intended as legal, accounting, or financial planning advice.  If you’re looking at your endowment-building goals for 2025 and feel a wave of uncertainty wash over you, you are not alone! Charities everywhere are facing mounting challenges in 2025 as economic uncertainty, market volatility, and shifting donor priorities threaten endowment giving. The Community Foundation is here to help ensure that your endowment fund and efforts to grow it remain robust, which in turn fosters the stability of your mission.
Here are 3 forward-thinking, donor-centric strategies to consider right now to avoid losing momentum on your endowment-building efforts: Focus on Current Donors Retaining existing donors is more cost-effective and impactful than acquiring new ones, especially during economic downturns. Be sure to maintain regular, transparent communication with endowment and legacy donors, sharing real-time updates on how their gifts are making a difference. Express appreciation through personalized recognition, such as thank-you calls from board members, special events, or exclusive updates. You can also offer tailored engagement opportunities, such as site visits or meetings with people your organization has helped, to deepen donor connection and trust. In times of uncertainty, your donors want assurance that their contributions are well-managed and impactful. Share Compelling Stories Donors - especially those considering or maintaining endowment gifts - are increasingly focused on impact and results. To build and sustain trust, highlight specific stories and data that demonstrate the real-world results of endowment giving. Invite donor feedback and, where appropriate, involve them in discussions about endowment management or future priorities. Indeed, a 2023 survey found that 70% of donors consider transparency a key factor in their giving decisions. By proactively sharing information and outcomes, charities can reassure donors and encourage continued or increased endowment support. Offer Choices Economic upheaval often prompts donors to reassess how and what they give. Meet your donors where they are right now by offering a range of planned giving options, such as charitable trusts, bequests, gifts of appreciated securities, or retirement assets, to accommodate donors’ financial planning needs. At the same time, make giving as simple and flexible as possible, including digital platforms for recurring or micro-donations, and options for non-cash gifts. Related, consider designing your communications to provide personalized experiences, recognizing that different donor demographics respond to different messages and opportunities. The Community Foundation is here for you! We are honored to help you maintain strong relationships and keep your endowment efforts resilient, even as economic conditions fluctuate. This article is provided for informational purposes only. It is not intended as legal, accounting, or financial planning advice.  The news from the stock market has not been rosy! Investor confidence is rattled and many households are reassessing their financial priorities. Despite increasing challenges brought on by 2025’s turmoil, it’s important to remember that your organization and other charities are presented with a unique opportunity to lean into planned giving discussions.
Certainly many donors are feeling less secure about their finances amid a challenging economic climate and the recent stock market downturn. Understandably, In this environment, donors may be more hesitant to make large gifts or even maintain previous levels of annual giving, preferring instead to preserve liquidity and safeguard their immediate financial well-being. This is where planned giving comes in. Planned giving offers you and your colleagues a compelling alternative because donors can make a significant, lasting impact without affecting their current cash flow through bequests or beneficiary designations that take effect in the future to support your organization’s endowment. Unlike annual gifts, planned gifts are less vulnerable to short-term market volatility and provide a more predictable, stable revenue stream—critical for organizational resilience during uncertain times. By proactively engaging donors in thoughtful planned giving conversations, you can help your supporters feel confident about their legacy and financial security, while also ensuring your organization’s long-term sustainability despite today’s economic headwinds. Please reach out to the Community Foundation! We’re always happy to offer suggestions and resources to help you maintain momentum with your planned giving program. This article is provided for informational purposes only. It is not intended as legal, accounting, or financial planning advice.  If you are 70 ½ and older, by now you’ve likely heard about a charitable giving tool called a Qualified Charitable Distribution (“QCD”), allowing you to direct a distribution from your IRA to an eligible charity, such as a designated fund, unrestricted fund, or field-of-interest fund at the Community Foundation. With a 2025 limit of $108,000 per taxpayer, QCDs count toward required minimum distributions (RMDs) but are excluded from taxable income, which can help you avoid higher tax brackets and phaseouts of deductions.
The Community Foundation team is here to help you make the most of charitable giving tools, including QCDs. A frequently-asked question about QCDs is whether they can be used to add money to a donor-advised fund. The answer is no–for now. While most public charities qualify as QCD recipients, donor-advised funds, private foundations, and supporting organizations do not under current law. Recently-proposed legislation, however, aims to further expand QCD eligibility by allowing distributions to donor-advised funds. If enacted, this change would give you and other eligible donors even more flexibility in maximizing your philanthropy. Indeed, a donor-advised fund is often the “hub” of a family’s charitable giving because it makes it so easy to stay organized and track support to favorite charities over the years. It’s becoming common for a family to add to its charitable giving “portfolio” by establishing a designated or field-of-interest fund alongside the donor-advised fund, as well as giving to the Community Foundations initiatives through the donor-advised fund. In many cases, family members also update their estate plans to include bequests to their funds at the Community Foundation. A QCD is a wonderful tool, and we’ll keep our fingers crossed that it becomes even more wonderful. As always, the Community Foundation will keep you posted on this and other tax law changes that may impact your plans for supporting your favorite causes and the community we all love. 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.  Economic turbulence, inflation concerns, and a general sense of financial instability have made 2025 very challenging for a lot of people. As you consider how to support your favorite charities this year, take a moment to evaluate which assets may be best suited for your donations. In particular, the choice between giving cash or appreciated stock can have a meaningful impact on both your finances and the charities you support. The team at the Community Foundation is here to help answer your questions, including a few that are very common this year:
Should I give stock? If you are concerned about preserving cash right now, then donating appreciated, publicly-traded stock can be a highly-effective strategy. By transferring long-term, marketable securities directly to a donor-advised or other type of fund at the Community Foundation, you avoid capital gains tax and may be eligible for an income tax deduction based on the fair market value of the securities. The Community Foundation, in turn, can sell the securities without incurring tax, maximizing the dollars available to support your favorite charities. Even in a down market, many investors still hold stocks that have appreciated over time, making this a win-win for both you and the causes you care about. Should I give cash? If your investment portfolio has declined significantly across the board, you may prefer to contribute cash this year. Doing so allows your investments time to recover, potentially increasing their value for future charitable gifts. Contributing cash to your fund at the Community Foundation allows you to organize your giving in one place, making it easier to gather tax information when April 15 rolls around again. How can my donor-advised fund help in challenging times for our community? Donor-advised funds offer flexibility for your charitable giving, particularly in unpredictable market conditions. By contributing to a donor-advised fund, you receive an immediate tax deduction and can recommend grants over time, allowing you to support your favorite organizations even when your personal finances are in flux. Many people like having a reserve of charitable funds that enables them to maintain consistent support for the causes they love, regardless of market ups and downs. What else should I consider as I plan my charitable support this year? Giving strategically in uncertain times is important to help stabilize the charities in our community and allow them to continue to support people in need. The Community Foundation can help you formalize long-term commitments while also ensuring that immediate needs are addressed. Maintaining support for the organizations you care about ensures their continued impact, even when resources are tight. The team at the Community Foundation is here to help you make a difference in our community as economic pressures mount. Please reach out to discuss the best options to achieve your charitable goals, even in a year as unpredictable as this one. 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.  When you’re working on the charitable components of a client’s estate or financial plan, one of the first areas you’ll likely explore is the structure. Certainly you are familiar with both private foundations and donor-advised funds as useful charitable giving tools. Before you jump into one or the other for a particular client, though, it’s important to review the similarities and differences between the two so that you can best achieve your client’s goals.
To help you evaluate a client’s options, here are three common myths about the differences between private foundations and donor-advised funds. Myth #1: Donor-advised funds are all the same and only private foundations can be customized Private foundations will always differ from donor-advised funds in important ways, not only because of their status as separate legal entities and the deductibility rules for gifts to these entities, but also because of the opportunities to customize governance. But it is a mistake to assume that a donor-advised fund is a cookie-cutter vehicle. Indeed, “donor-advised fund” is simply a term used to describe the structure of a fund and its relationship with a sponsoring organization such as a community foundation. The donor-advised fund vehicle itself is extremely flexible. Here’s why:
Myth #2: Deciding whether to establish a donor-advised fund or a private foundation mostly depends on size The size of a donor-advised fund, like the size of a private foundation, is unlimited. The United States’ largest private foundations are valued well into the billions of dollars. Information about private foundations, ironically, is not so private. The Internal Revenue Service provides public access to private foundations’ Form 990 tax returns. That is not the case for individual donor-advised funds. Similarly, donor-advised funds are not subject to an upper limit. Although information on the asset size of individual donor-advised funds is not publicly available, anecdotal information indicates that some donor-advised funds' assets may total in the billions of dollars. Indeed, a donor-advised fund of any size can be an effective alternative to a private foundation, thanks to fewer expenses to establish and maintain, maximum tax benefits (higher deductibility limitations and fair market valuation for contributing hard-to-value assets), no excise taxes, and confidentiality (including the ability to grant anonymously to charities). The net-net here is that the decision of whether to establish a donor-advised fund or a private foundation–or both–is much less a function of size than it is other factors that are tied more closely to the objectives a client is trying to achieve. Myth #3: Donor-advised funds and private foundations are mutually exclusive Make sure you’re aware of the benefits of using both a donor-advised fund and a private foundation to accomplish clients’ charitable goals. For example:
Some private foundations are even considering transferring their assets to a donor-advised fund at the Community Foundation to carry on the foundation’s mission. Terminating a private foundation and consolidating giving through a donor-advised fund is sometimes the best alternative for a client when the day-to-day management and administration of the private foundation has become more time-consuming than expected and is taking time and focus away from nonprofits, the community, and making grants. Along these lines, some families find that the tax rules related to investments, distributions, and “self-dealing” have become harder to navigate and are perhaps even preventing the family from maximizing tax benefits of charitable giving. Finally, the administrative load of managing a private foundation sometimes becomes overwhelming, especially if the family members who handled these functions initially have retired, passed away, or simply become busy with other projects. The bottom line here is that we encourage you to reach out to the team at the Community Foundation anytime you are evaluating how to structure a charitable giving plan to achieve both your client’s charitable goals and financial goals. Our team is here to help. In many cases, the Community Foundation’s tools and services are a great fit for your client’s needs. If not, we will point you in the right direction. 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.  In an environment where immediate community needs are never-ending (and actually seem to be skyrocketing), it’s really hard to carve out energy and time in your fundraising plan to make room for planned giving. We understand! The team at the Community Foundation knows how crucial it is for our community’s charities to attract as many donor dollars as possible to meet 2025’s mounting demands.
Ignoring a planned giving plan altogether, though, would be a mistake. You’d be sacrificing the long-term longevity of your mission. Intellectually, nonprofit fundraising professionals understand this. It’s just that it seems so hard to do at the moment, in the midst of turbulent times and emotional drain. Keep your planned giving spirits high by considering the following:
The key is to make it easy. Here’s how:
We look forward to working with you to help you grow your endowment! The Community Foundation is committed to your success. We believe in philanthropy’s ability to improve the quality of life in our region through outstanding nonprofit organizations delivering services to people who need it most. Thank you for all you do. This article is provided for informational purposes only. It is not intended as legal, accounting, or financial planning advice.  Repeat, repeat, repeat. You may feel like you are constantly talking with your donors about the benefits of giving appreciated stock. Your talk track may go something like this:
You say all of this so much that you’re sick of it, so surely your donors are sick of hearing it too, right? Wrong. Your donors don’t live and breathe charitable giving like those of us who work in the nonprofit sector day in and day out. So, not only is the subject matter sometimes challenging, but it’s also likely that donors are not paying attention most of the time. Indeed, a lot of donors are missing out on the benefits of giving stock instead of cash. Building your endowment fund, like any type of fundraising, is a long game. You have to keep repeating key messages so that the point finally gets across, often when the timing is just right and the topic of tax planning or charitable giving happens to be on a donor’s mind. The team at the Community Foundation is always happy to serve as a sounding board for key messages and strategies to build your endowment, one person and one gift at a time, over and over–and over–again. We’re honored to work with you! This article is provided for informational purposes only. It is not intended as legal, accounting, or financial planning advice.  The Community Foundation is honored to work with so many wonderful nonprofit organizations in our region that are improving quality of life every single day. We know that it’s important for you to grow endowment assets to create a permanent source of support for your mission.
You’ve likely made it a priority to provide ongoing education and information to your donors to help them understand how your endowment works and why it’s so important to the future of your organization. Occasionally, a donor may ask you about the difference between making a gift to support your endowment, or, in the alternative, establishing a separate endowment fund at the Community Foundation to support your organization. Here’s a little background that may help you explain the differences to your donors. In either case, our team can help, so please do reach out. Building your endowment fund. Many donors will want to support your endowment fund held at the Community Foundation. Your board of directors may from time to time elect to make transfers from your organization’s assets to the fund. Your organization’s endowment fund is sometimes referred to as “quasi-endowment” because your board of directors has some degree of flexibility to access the principal for certain stated purposes such as emergencies. Annual distributions to supplement your organization’s budget are often made from the endowment fund based on market value percentages. Donor-designated endowment fund. Sometimes, a donor would like to support your organization by establishing a separate and permanent designated endowment at the Community Foundation, whether during lifetime or through a bequest. In that case, the board of directors and staff at the Community Foundation will oversee income payments to your organization and also ensure that the principal stays intact in perpetuity. In many cases, a donor will want to structure an endowment gift as a designated fund to benefit your organization while also leaning on the Community Foundation for support. The donor can name the fund whatever they’d like (e.g., the Smith Family Endowment Fund). The Community Foundation team is experienced at managing the accounting, investment, and distribution aspects of all types of endowment funds. When you work with the Community Foundation, it’s convenient and rewarding to establish and grow your organization’s endowment, as well as offer donors the option to set up a separate named endowment fund. Both types of gifts help your mission stay strong and improve the quality of life for future generations. This article is provided for informational purposes only. It is not intended as legal, accounting, or financial planning advice.  If you’ve ever considered wrapping charitable giving into a child’s birthday party, you are not alone! Lots of parents are encouraging their kids to have guests bring gifts to charity instead of presents, whether it's collecting books for a children's hospital, pet toys for an animal shelter, or non-perishable food for a local food bank. Guests can feel part of something special by bringing items that align with the birthday child's interests, and the party can include activities like making cards for the elderly or packaging donations together.
Even bigger than that, though, is the opportunity to educate your kids, starting at an early age, about charities and how every dollar can make a difference. Here are a few pointers: Be intentional. Teaching children the value of charitable giving requires intentional strategies that blend financial education with empathy-building experiences. By including philanthropy as a regular part of your family routines and traditions, you can help your kids understand wealth as a tool for positive impact rather than just personal gain. Over time, you’ll see that this approach fosters both financial literacy and compassion for others. It starts with money–and more. It’s often helpful to start the conversation by talking about money management and community needs, side by side. For example, you can explain how $100 might feed a family for a week, or how $1,000 could fund educational supplies for an entire classroom. You could even help your kids create a "giving budget” so they can practice ways to make their intentions visual and concrete. If you have established a donor-advised fund or other type of fund at the Community Foundation, log in to your account and show your kids how it works. Offer choices. Most kids don’t like to be told what to do (!), so it’s important to empower children by showing them how to research and pick causes that are aligned with their interests. The Community Foundation’s website is a great place to start. This is where kids can see the big picture of how charitable giving connects to our region’s quality of life, as well as learn about the Community Foundation’s priority initiatives and the nonprofits doing important work on the ground every day. Get out and about. Children (and adults) learn by doing, so try to find opportunities for hands-on involvement. You and your kids could volunteer together at food banks, organize neighborhood donation drives, or create handmade items for those in need. The Community Foundation is always happy to offer resources that will help you and your family find volunteer opportunities that are a good fit for your areas of interest and the ages of your children. As always, the Community Foundation is happy to be your sounding board as you get your family involved in charitable giving. We are honored to work with all generations of community-minded people! The future of our region depends on it, and we are here to help. 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.  At some point during your adult life, you’ve likely realized that it would be wise to put in place a will, trust, and powers of attorney, as well as undertake at least a basic level of financial planning to stay on track with retirement and other wealth-related goals for yourself and for your family. Perhaps you’re also among the many people who have thoughtfully incorporated charitable giving strategies into a comprehensive financial and estate plan.
If you’ve not yet wrapped charitable giving provisions into your will, trust, and financial plans, it’s never too late (or too early) to do so. The Community Foundation is happy to work with you and your legal, tax, and wealth advisors to set up charitable giving structures and processes that align with your intentions to support favorite charities and causes, as well as reinforce the tax and estate planning objectives you’ve set in motion. Indeed, formalizing your charitable intentions can bring a deep sense of purpose. By incorporating charitable giving into your estate plan, your values and philanthropic commitments can continue beyond your lifetime. What’s more, lifetime charitable giving can be part of a strategic wealth management plan, allowing you to optimize your financial resources while supporting causes you care about. For example, charitable income tax deductions for your donations may reduce your taxable income and lower your annual tax bill. Plus, donating appreciated assets, such as publicly-traded stock held for more than one year, can help you avoid capital gains taxes. In addition, dollars flowing to charities following your death can help minimize the burden of estate taxes. The Community Foundation team would be honored to help you develop a philanthropy plan, starting with lifetime giving and incorporating estate gifts as your legacy intentions take shape. As you consider whether the time might be right for you to formalize your charitable giving, here are three tips to consider - all of which the Community Foundation can help you achieve: Give to what you know. Most people experience the greatest joy from giving to causes that are personally familiar. Personal experience makes it easier to understand how the charity is using your dollars. So, for example, if you’ve had experience with helping foster children, you are likely to understand how the organization is using your donation to support training for foster parents. Please ask the Community Foundation team for insights! It’s our job to keep up with the good work of charities that are meeting local needs. Give where you are. Even with the increasing number of community challenges across the country and the globe, sometimes the greatest needs are right here at home. The Community Foundation team can help you identify opportunities to support local charities by gathering information about the overall need and how a particular charity addresses that need. When you give to local organizations, you are in a strong position to have confidence in your gift. Give to the causes you love. Donations to charities that are aligned with your own passions make you feel the best and ultimately make the most difference because you’re likely to continue giving. The Community Foundation team is here to help bring your community dreams to life through the power of philanthropy. And that feels great! If you’ve already established a donor-advised fund or other type of fund with the Community Foundation, or if you are considering getting started with the Community Foundation this year, we are here for you! The Community Foundation is honored to serve as your home for charitable giving. Our team looks forward to hearing from you. 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.  April 15 is right around the corner! Now is a good time to review a few basic tax principles related to charitable giving so that you’re prepared for donor conversations. Tax planning is on their minds, and you don’t want to miss an opportunity to secure a gift to your endowment fund.
Your donors give for lots of reasons other than a tax deduction. With taxes on the minds of so many donors this time of year, it’s important to remember that it’s not all about the tax deduction! Charitable giving is a priority for the vast majority of affluent families. Indeed, among people who own investments of $5 million or more, 91% of those surveyed reported that charitable giving is a component of their estate and financial plans. In another study, most affluent investors cited reasons for giving well beyond the possibility of a tax deduction and would not automatically reduce their giving if the charitable income tax deduction went away. During the fundraising process, be aware of donors’ non-tax motivations for giving, such as family traditions, personal experiences, and compassion for your mission. Your donors may still default to giving cash, so you have to stay in front of them. Many donors simply are not aware of the tax benefits of giving highly-appreciated assets to their favorite charities. Even if you feel like you say it a lot, keep saying it! Donors often forget or are in a hurry and end up writing checks and making donations with their credit cards. It’s really important to remind your donors about the benefits of donating non-cash assets such as highly-appreciated publicly-traded stock, or even complex assets (e.g., closely-held business interests and real estate). The Community Foundation can help you work with donors to give highly-appreciated assets in lieu of cash to your endowment fund. This in turn can help donors reduce - significantly - capital gains tax exposure, and they can calculate the deduction based on the full fair market value of the gifted assets. Your donors may not remember the basic rules of deductibility. It’s important to know that the deductibility rules are different for donors’ gifts to a public charity (such as your endowment fund at the Community Foundation) on one hand, and their gifts to a private foundation on the other hand. Donors’ gifts to your organization directly, or to your endowment fund, are deductible up to 60% of AGI for cash gifts and 30% of AGI for gifts of other assets. Gifts to private foundations are deductible up to 30% of AGI for cash gifts and 20% of AGI for gifts of other assets. In addition, gifts to public charities of non-marketable assets such as real estate and closely-held stock typically are deductible at fair market value, while the same assets given to a private foundation are deductible at the donor’s cost basis. This difference can be enormous in terms of dollars, so make sure you let your donors know about this if they are planning a major gift. Make it a habit to repeat the tax basics in your donor communications. This will help you grow your endowment fund not only during tax time, but also throughout the year. As always, the Community Foundation is here to help! Reach out anytime! This article is provided for informational purposes only. It is not intended as legal, accounting, or financial planning advice.  As you and your team review lists to identify potential endowment and legacy donors, it’s easy to slip into the habit of zeroing in on donors who are well-established in their careers and businesses, nearing retirement, or already retired. Of course, you’ll want to target these groups because they are likely to have the capacity to make large gifts, and they may be in a position to revise their estate plans or beneficiary designations to include your endowment fund.
But don’t stop there! Expand your endowment and legacy fundraising outreach to include not only Baby Boomers, Gen X, and Millennials, but also Gen Z. Gen Z’s philanthropic engagement defies stereotypes about short-term thinking, with 84% already supporting causes through donations, volunteering, or advocacy—demonstrating a readiness to commit to long-term impact despite their youth. Certainly their financial contributions may be smaller due to early-career stages, but their focus on social justice, climate action, and equity aligns with the legacy-building nature of planned giving. Here are three strategies to keep in mind:
Proactively engaging Gen Z now will help your organization secure future revenue and build on young people’s sincere desire to make a difference. Please reach out to the Community Foundation team to discuss ways you can engage Gen Z to strengthen your endowment and legacy giving strategies. This article is provided for informational purposes only. It is not intended as legal, accounting, or financial planning advice.  The team at the Community Foundation is always happy to help you evaluate potential gifts to your endowment fund. This is especially the case when a donor proposes giving something other than cash or marketable securities.
When a donor mentions the possibility of giving real estate or closely-held stock, for example, please reach out to our team. One of the benefits of housing your endowment at the Community Foundation is that we can serve as your back office for complex gifts as well as serving as a sounding board for giving strategies in general. One of the most important factors to remember is that valuing and accepting complex gifts like real estate and closely-held stock is not easy! The Community Foundation will help you make sure that the donor and the donor’s advisors are aware of the IRS’s rigorous requirements for securing a qualified appraisal of a complex gift. Failure to follow these rules could wipe out the otherwise excellent tax benefits to the donor. These assets are called “complex” and “hard-to-value” for a reason! Even though complex gifts can present inherent challenges, they’re still worth pursuing. Charities that cultivate hard-to-value assets such as real estate and closely-held stock can unlock significant advantages for both their missions and their donors. Remember that unlike gifts of nonmarketable assets to a private foundation, a donor’s gift of a nonmarketable asset to your endowment fund or other public charity can qualify for a full fair market value charitable deduction, up to 30% of AGI, and also avoid capital gains tax. What’s more, beyond real estate and closely-held stock, the Community Foundation is happy to work with you and a donor to explore gifts of other complex assets, such as cryptocurrency, NFTs, and intellectual property, which expands philanthropic opportunities for donors who are business owners and investors in alternative assets. Keeping an eye out for opportunities to attract hard-to-value assets will help you build a resilient endowment fund at the Community Foundation while also empowering your donors to optimize their financial and philanthropic legacies. The Community Foundation helps you bridge expertise gaps, handle asset liquidation, invest the proceeds, and meet regulatory requirements so that you and your team can focus on donor relationships and impact. Please reach out to talk with our team. This article is provided for informational purposes only. It is not intended as legal, accounting, or financial planning advice.  According to the 2023 Giving USA Report released in June 2024, charitable bequests, totaling nearly $43 billion, are up 4.8% over the previous year, keeping pace with inflation. This extraordinary generosity signals the possibility of tremendous impact in our community and in communities across the country.
We are grateful to so many of you who have chosen to leave an estate gift to the Community Foundation. Whether your will or trust includes a bequest to your fund at the Community Foundation, or whether you’ve named the Community Foundation as the beneficiary of your IRA, your gift will help improve the quality of life for people in our region for years to come. At the Community Foundation, we’re honored to work with donors who are not only interested in leaving a legacy, but also want to maximize giving during their lifetimes. Indeed, many donors are interested in establishing a donor-advised or other type of fund at the Community Foundation for a variety of reasons:
Please reach out to our team. The Community Foundation would be honored to work with you as you incorporate lifetime giving into your charitable giving plan that already includes a generous and much-appreciated estate gift to the Community Foundation. Thank you for being part of the Community Foundation! 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  Your favorite charities are grateful for your support over the years. Whether you make your gifts outright or support charities using a donor-advised or other type of fund at the Community Foundation, every gift makes a difference in the quality of life in our community.
You may even care about your favorite charities so much that you strive to send over a donation every month throughout the year. In some cases, this works well for the charity, especially if its budget is particularly lean month-to-month or if monthly recurring donations are a priority for the charity’s public relations goals or other strategic reasons. It’s worth knowing, however, that in some situations, consolidating your gifts into a single annual donation is actually better for everyone, including the charity. Here’s why: Although recurring donations offer predictable cash flow for organizations, the processing fees and administrative burdens can disproportionately affect charities when donations are fragmented. By giving one substantial annual contribution to each of your favorite charities—whether personally or through your donor-advised fund at the Community Foundation—you can maximize impact while reducing operational costs for the charities. Indeed, you might not realize the degree to which processing fees can erode small donations. Every transaction carries fixed costs, of course, regardless of size. A check, for example, can cost charities more than $3.50 to process by the time you add up bank fees, processor charges, and staff time. Even supposedly “streamlined” digital donations via credit cards and digital wallets incur fees that sometimes can add up to more than 4% of the donation amount. As an example, a single $100 annual gift via check might cost a charity $3.61, but four $25 quarterly donations via check could result in more than $14 in processing fees--consuming more than 14% of the donated amount! The direct costs associated with each check are just part of the expense. Nonprofits spend valuable resources reconciling accounts and managing donor records for each transaction. A single annual contribution can help reduce these often hidden costs, allowing charities to focus on mission-driven work rather than processing paperwork. This efficiency gain can be particularly crucial for small charities, which often operate with lean teams and tight budgets. If you’re interested in shifting from monthly to annual giving and you’ve not yet established a donor-advised fund, you might consider doing so. A single contribution to your donor-advised fund each year allows you to claim an immediate tax deduction, and then in turn process an annual grant to each of the charities you’d like to support. This approach can help eliminate processing costs. For example, if you typically give a total of $1,200 each year to your place of worship and you started providing that support in a single annual transaction, such as through your donor-advised fund, instead of writing twelve $100 checks, you could save your place of worship nearly $50 in processing costs. Plus, you’ll personally benefit from simplified record-keeping with one annual receipt for the gift to your donor-advised fund rather than tracking multiple transactions. Whether you’re supporting local social service agencies, arts organizations, alma maters, or places of worship, consolidated giving ensures that more dollars flow directly to services rather than getting eaten up by processes and fees. What a terrific example of financial stewardship to honor both your own generosity as well as your favorite charities’ operational realities. Please reach out to the Community Foundation today to learn more about how annual consolidated giving might fit into your philanthropy plan. 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.  Tax time is a great reason to review the basics! At the Community Foundation, our goal is to help make the tax aspects of your charitable giving as easy and effective as possible. If you’ve already established a donor-advised or other type of fund at the Community Foundation, or if you’re considering starting a fund in 2025, it may be helpful to scan a quick reference guide of FAQs for a few of the tax rules that apply to charitable giving.
Where charitable giving is concerned, why does it matter whether or not I itemize my deductions? Charitable contributions can only be deducted if you itemize your deductions. If you do your own taxes, you’ll report deductions on Schedule A of IRS Form 1040. Itemization is only available if your total deductions exceed the standard deduction. For example, for tax year 2024 (the tax return you’ll file in 2025), the standard deduction is $14,600 for single filers and $29,200 for joint filers. As you look at 2025 and beyond, check with the Community Foundation about how your donor-advised fund can help you cross the itemization threshold while still carrying out your multi-year annual giving plans to support your favorite charities. If I use my donor-advised fund to make all of my gifts to charity, do I need receipts for all of those gifts? No! A big advantage of organizing your giving through a donor-advised fund at the Community Foundation is that you can make a single gift of cash–or even better, appreciated stock–to your donor-advised fund, and then support your favorite charities from that fund. This means the only tax receipt you need is the one that documents your gift to the Community Foundation for your donor-advised fund. What documentation is required for me to take a charitable deduction? Donations over $250 require written acknowledgment from the charity. The Community Foundation provides this for gifts you make to your donor-advised fund or other type of fund. Use IRS Form 8283 for non-cash contributions valued at $500 or more. Appraisals are required for donations valued over $5,000 (such as private stock and real estate). How much of my income can I deduct for charitable donations to the Community Foundation and other public charities? Cash donations to public charities (including your fund at the Community Foundation) are deductible up to 60% of adjusted gross income. Donations of non-cash assets, such as appreciated stock or real estate, are deductible up to 30% of AGI. Remember that donating appreciated assets held for more than one year to a fund at the Community Foundation can avoid capital gains tax; the Community Foundation does not pay tax when it sells the asset, leaving more money in the fund to support your favorite causes than you would have if you had sold the asset and donated the cash. What are the rules for IRA distributions to a charity? If you’re age 70 ½ or older, you can make Qualified Charitable Distributions (QCDs), up to $108,000 in 2025, from IRAs to certain types of funds at the Community Foundation (such as designated funds or unrestricted funds, but not donor-advised funds). QCDs can satisfy your required minimum distributions. As always, the Community Foundation is here to help you achieve your charitable goals during tax season and throughout the year as you implement a philanthropy plan that meets both your financial goals as well as your goals for making a difference in the community. 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.  January
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 As you consider your 2025 giving priorities, you’ll no doubt recall that writing a check to favorite charities is not the only way to support the causes you love. But sometimes it seems easiest to reach for the checkbook because it’s overwhelming to think about all the options.
You might be experiencing what’s known as the “paradox of choice,” a phenomenon where an abundance of options actually decreases your satisfaction and diminishes your decision-making ability. Too many choices can cause decision fatigue, anxiety, and regret over potentially missed opportunities. We understand! The team at the Community Foundation is here for you. We’ll help you evaluate potential assets that would make great gifts to your donor-advised or other type of fund at the Community Foundation, including:
The bottom line here is that our team can help you work through the possibilities. We’ll make sure that the daunting range of options doesn’t prevent you from making the best decisions to achieve both your financial planning and charitable giving goals. 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.  A Qualified Charitable Distribution (“QCD”) is a useful tool if you’ve reached the age of 70 ½ and want to give to a designated, field-of-interest, or unrestricted fund at the Community Foundation. Indeed, in 2025, you can direct up to $108,000 from your IRA to many types of funds at the Community Foundation, although donor-advised funds are not eligible.
But what if you intended to make a QCD in 2024 and time got away from you? Perhaps you even initiated a QCD on December 31, but it was too late to qualify for 2024 because of the way these transactions are settled between administrators and recipients. This is a complex topic for sure, and you’ll want to discuss the details with your tax advisors. At a high-level, here are a few considerations if you missed the opportunity last year. First and foremost, ensure you have taken your Required Minimum Distribution (RMD) for 2024 if you are required to do so. Failing to take your RMD can result in significant penalties, so this should be your top priority. If you missed your RMD deadline because you were planning to make a QCD, you should file IRS Form 5329 and request a waiver. While you can't retroactively make a QCD for the previous year, you can get a jump on 2025. Indeed, there are lots of reasons to make your QCDs early in the year. For example, it’s smart to try to avoid potential conflicts with the "first-dollars-out rule,” meaning that the first dollars withdrawn from an IRA will count toward your RMD. QCDs early in the year help ensure that it will count toward your RMD before taking any other distributions that might be taxable. And of course, avoiding the year-end rush is imperative. The Community Foundation team is always happy to work with you and your advisors to help you carry out your charitable giving goals, whether you’re exploring a QCD or any of the many ways you can support the causes you love. We look forward to working with you this year! 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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