If August’s Make-A-Will Month feels like it was just yesterday, you may be wondering whether National Estate Planning Awareness Week from October 19 through 25 is simply another opportunity to deliver the same message. Fortunately, there is an important distinction—and one that can make October especially useful for you and other nonprofits. A will is only one component of a complete estate plan. Retirement accounts, life insurance policies, bank and brokerage accounts, real estate, and other assets may pass outside a will altogether through beneficiary designations or because they are titled jointly or in the name of a trust. Estate planning gives donors an opportunity to think more broadly about how best to use their assets to support the people and causes they care about.

That makes National Estate Planning Awareness Week a natural opportunity to build on—not repeat—the conversations you may have started during Make-A-Will Month. Instead of simply reminding supporters to create or update a will, October gives you a chance to encourage them to look at the bigger picture and consider whether their estate plans fully reflect the people and causes they care about.

You do not need a sophisticated planned giving program—or even a dedicated planned giving staff member—to participate. A few simple, well-timed communications can introduce the idea of legacy giving to donors who may never have considered it before, while also reminding longtime supporters to make sure their charitable plans are up to date.

Keep the message focused on mission rather than technical details. Help donors imagine how a gift made through their estate could extend the impact of the generosity they demonstrate today, and encourage them to work with their professional advisors to determine the approach that is right for them.

Here is a simple five-point plan for making the most of National Estate Planning Awareness Week:

Put legacy giving in front of your donors.

Start with the basics. Send an email or include a short article in your October newsletter reminding donors that an estate plan can provide for both the people and the causes they care about. This is also an opportunity to broaden the conversation beyond wills by mentioning that charitable gifts can come through trusts, retirement accounts, life insurance policies, and other assets with beneficiary designations. You do not need to explain how each option works. Simply let supporters know that your organization welcomes legacy gifts.

Make sure donors can find legacy giving information on your website.

Take a few minutes to look at your website from a donor’s perspective. Is there an easy-to-find page explaining that donors can support your organization through their estate plans? If not, National Estate Planning Awareness Week is a good reason to add one. Include the appropriate organization name and contact information so donors and their advisors know whom to contact with questions.

Tell a story about the future.

Planned giving is ultimately about impact, not estate planning documents. Use a social media post, donor story, or newsletter feature to illustrate what a legacy gift could make possible. Connect tomorrow’s gift to today’s mission: What could a donor help sustain, protect, expand, or accomplish for the next generation?

Invite donors to tell you about their plans.

Some of your most loyal supporters may already have included your organization in their estate plans without telling you. Give them an easy opportunity to let you know. The invitation can be simple: “If you have included our organization in your estate plan, we’d be honored to hear from you so we can thank you and better understand your wishes.” You may discover legacy donors you did not know you had.

Make legacy giving an ongoing conversation.

Do not let the subject disappear when Estate Planning Awareness Week ends. Look for natural opportunities throughout the year to mention legacy giving alongside other ways donors support your mission. Repetition does not have to mean repeating the same message. Make-A-Will Month might focus on creating or updating a will; Estate Planning Awareness Week can emphasize the broader plan; another communication might focus on beneficiary designations or the long-term impact of a legacy gift. Together, these messages can gradually make planned giving a familiar part of the way your organization talks about philanthropy.

And remember that you do not need to become an estate planning expert yourself. Your role is to open the door to the conversation, not to provide legal, tax, or financial advice. Your Community Foundation can be a sounding board as you become more comfortable talking about legacy giving, encounter questions about charitable giving vehicles, or think about ways to incorporate planned giving naturally into your organization’s ongoing donor communications.

Please reach out anytime to the team at the Community Foundation! We are honored to work alongside the nonprofit organizations making such a difference in our region. Thank you for all you do!

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Donor-advised funds have become an increasingly visible part of charitable giving, and DAF Day offers nonprofits a timely reason to make sure donors know they can use these funds to support the organizations they care about.
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But making the most of DAF Day on October 8 does not require a complicated campaign—or a sudden push to become a donor-advised fund expert. Instead, think of the day as another opportunity to communicate clearly with donors, make giving easy, and keep your organization’s mission front and center. 

Consider these three tips for DAF Day 2026:

Make sure donors know you accept gifts from donor-advised funds.

Duh, right? This sounds simple, but it is an important first step. A donor may have money available in a donor-advised fund without realizing that your organization can receive a grant from it.

Take a look at your website, giving page, email communications, and other donor materials. Is giving through a donor-advised fund mentioned anywhere? If not, DAF Day is a good reason to add a simple reminder.

You do not need to explain the mechanics. A sentence such as, “You can also support our mission by recommending a grant from your donor-advised fund,” may be enough to prompt a donor who already has a donor-advised fund to consider using it.

Connect donor-advised fund giving to your mission—not to the giving vehicle.

DAF Day may be about donor-advised funds, but your communications should still be focused on your organization’s work and the many, many ways donors can support it. Accordingly, rather than making the giving vehicle the centerpiece of your message, show donors what their generosity in any form can accomplish. Share a story, highlight a current need, describe an opportunity, or remind supporters what their gifts have made possible. Then include donor-advised funds as an option alongside the many other ways people can provide support—gifts of stock, Qualified Charitable Distributions from IRAs (for donors 70½ and older), gifts through an estate plan, and so much more.
This keeps the emphasis where it belongs: on the donor’s charitable intentions and your mission. A donor-advised fund is simply one tool a donor may choose to put those intentions into action.

Use DAF Day as a conversation starter.

Not every communication, for DAF Day or otherwise, needs to include an immediate ask. DAF Day can simply provide an opening for broader conversations with donors about their philanthropy. For example, a longtime supporter may have established a donor-advised fund as part of a broader financial or estate plan. Another donor may be interested in making a larger gift but has not considered whether assets already set aside for charity could be part of the solution. Still another may appreciate a reminder to review the charitable funds available to them as year-end approaches.

The goal is not to assume that every donor has a donor-advised fund—or that a donor-advised fund is the right giving tool for every donor. Instead, use the occasion to invite conversation and remind supporters that there are many ways to be generous.

Keep the Community Foundation team in your philanthropic network

As you prepare for DAF Day, as always, the community foundation team is a useful sounding board for general questions about charitable giving through donor-advised funds and the philanthropic landscape in our community. Remember, though, that donor relationships and fund information are confidential. The community foundation cannot share information about which donors have donor-advised funds, encourage particular fund holders to support a particular organization, or provide a shortcut to securing donor-advised fund grants.

And that is actually an important feature of the relationship. Donors trust the community foundation to honor their privacy and charitable intentions, just as they trust nonprofits to steward their gifts well. And that’s good for everyone. Donor-advised funds often inspire and facilitate charitable giving that never would have happened without this useful tool. 

So approach DAF Day for what it is: an opportunity to make donors aware of another way to support the causes they already care about—including your organization. Make it easy for donors to give, keep the focus on your mission, and use the occasion to strengthen the charitable conversations that matter all year long.

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“It seems like the more I give the more I get, and that is the way it is supposed to go in life.”

--Dolly Parton

Isn’t it wonderful when donors live by that motto? Even if you’re quite certain your donors enjoy giving to your organization, you’ll still likely be hit with waves of uncertainty from time to time. For instance, a capital campaign, milestone anniversary, major facility project, or other special initiative can create an exciting opportunity to invite your most committed donors to make unusually significant gifts. But it can also create an uncomfortable question for fundraising teams: If we ask a donor to give big now, are we jeopardizing the annual—and perhaps even planned—gifts we hope they'll make later?

It's a legitimate concern, particularly as donors navigate a changing tax environment. With the higher standard deduction making it harder for some taxpayers to realize an income tax benefit from charitable gifts in any single year, donors and their advisors may increasingly consider savvy tax planning strategies such as "bunching" multiple years of charitable contributions into one tax year. This can make giving patterns look different from the steady annual gifts nonprofits have traditionally encouraged. 

The answer isn't to shy away from transformational asks. Instead, think of a major gift as one part of a donor’s long-term relationship with your organization—not the finish line. 
Here are four ways to do it.

Talk about the donor's whole giving picture—not just the campaign.

When you're seeking a significant campaign gift, it is tempting to focus every conversation on the immediate goal: the new building, endowment initiative, anniversary campaign, or other pressing priority.

But your most engaged donors likely care about more than a project. Ask how they envision supporting your mission over the next several years. What programs matter most to them? What do they hope their philanthropy accomplishes? Is creating a legacy important to them?

Those questions can open the door to a broader conversation about annual, campaign, and planned giving. Some donors might make substantial campaign commitments while maintaining annual support, for example. Others might decide that a particularly large current gift means annual giving needs to look different for a few years—but also make commitments through their estate plans.
There isn't one correct combination. The important thing is to have the conversation.

Don't mistake a change in giving pattern for a change in commitment.

Tax considerations may influence the timing, amount, and type of charitable gifts donors make. For example, a donor who historically wrote a check every December might instead combine several years of giving into a larger contribution in a single year, potentially using appreciated assets or a donor-advised fund. That means your stewardship systems need to be ready to accommodate these opportunities. 

Another example is a loyal donor who pauses giving for a calendar year. Are they no longer interested in supporting your mission? Or perhaps they simply have funded several years of charitable giving at once. Make sure your development team understands the donor's intentions and records them appropriately so that an intentional change in giving strategy doesn't accidentally trigger a "lapsed donor" communication.

Most importantly, don't let a pause in gifts become a pause in the relationship. Continue sharing impact, expressing appreciation, inviting participation, and keeping donors connected to your work.

Keep planned giving in the conversation—even after a very large gift.

One of the easiest mistakes to make after receiving a major campaign gift is assuming you've already asked enough of the donor. Planned giving doesn't have to be another immediate ask. Instead, it can be part of an ongoing conversation about what the donor wants their philanthropy to accomplish over a lifetime and beyond.

A donor who makes a significant campaign gift today may also be an excellent legacy giving candidate, whether they name your organization as a beneficiary of an IRA, include a charitable provision in an estate plan, establish an endowment, or explore another planned giving strategy with their tax, legal, and financial advisors.

Indeed, a major campaign gift may signal something important: This donor cares deeply about your mission. That's a reason to continue the relationship, not retreat from it.

Think lifetime relationship, not individual transaction.

Campaign fundraising naturally creates urgency. There are goals to meet, deadlines approaching, and perhaps a very large thermometer somewhere that everyone would like to see reach the top. Your donors, however, aren't campaign transactions.

The strongest fundraising strategy considers how annual giving, major giving, and planned giving fit together across a donor's lifetime. Ask boldly when the opportunity warrants it, but accompany those asks with thoughtful conversations about the donor's broader goals. And after the campaign gift arrives, keep stewarding, listening, and talking about the future.

A big gift today doesn't have to diminish support tomorrow. Handled thoughtfully, it can become another chapter in a much longer story of generosity. Please reach out to the Community Foundation anytime. We are happy to be a sounding board! 

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Naturally, your organization understands the importance of planned giving. But, if you are like many organizations, figuring out a way to track it and measure success leaves you scratching your head. 
That's understandable. Unlike an annual campaign, planned giving is built on relationships that often develop over many years. A donor may first express interest today but not finalize an estate gift until years later. That long timeline can make it difficult to know whether your efforts are paying off.
The good news is that you don't have to wait decades to measure success. Instead of focusing only on completed bequests, begin tracking the activities that lead to future legacy gifts—which will also generate plenty of annual giving along the way!

Here are a few best practices to consider.

Document “meaningful conversations,” not just commitments and gifts received

One of the best indicators of a healthy planned giving program is the number of meaningful conversations your team is having with donors about legacy giving. Ask yourselves, “Did this conversation make it more likely that this donor will include our organization in their estate plan?” Every discussion represents an opportunity to better understand a donor's goals, while also planting the seeds for a future gift and securing lifetime gifts.

Celebrate documented intentions

When a donor informs your organization that they have included you in their estate plan—or signs a letter of intent—celebrate that milestone. Tracking these commitments helps you understand how your legacy program is growing long before gifts are ultimately realized.

Focus on stewardship activities

Activity drives results! And the work doesn't end when a donor makes a legacy commitment. You can generate ongoing meaningful conversations through in-person meetings (even if just 10 minutes!), phone calls, invitations to special events, and even super warm email exchanges that move the relationship forward. 

Check your marketing materials

Successful planned giving programs are supported throughout the organization and across the team. Review your website each year to ensure legacy giving information is easy to find. Include planned giving stories in newsletters and annual reports. Add brief legacy giving messages to event materials, email signatures, and social media throughout the year. Small, consistent reminders help normalize conversations about charitable bequests.

Set activity goals you can achieve—and also challenge you

You don't need dozens of metrics to get started. Even setting goals for one or two types of metrics—most importantly, meaningful conversations—can provide valuable insight into your progress from year to year. Again, the activity will drive results! Over time, multiple conversations with a donor, even if brief, stand a good chance of paying off in the long run. Imagine what could happen if everyone on your team held meaningful conversations with a wide range of donors throughout the year—and appropriately introduced legacy giving during those conversations.

Keep it simple!

We cannot stress this enough! If you are spending so much time tracking and reporting that it is eating into precious time available for proactive meaningful conversations with donors, something is wrong. It is not a badge of honor to show your board a rocket-scientist-level tracking plan for stewardship, planned giving, and legacy giving, or any type of giving, for that matter. Measure what matters, and what matters are activities that build relationships.
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The bottom line is that what gets measured gets managed. By establishing a few simple tracking systems today, your organization can build accountability, celebrate progress, and create a stronger planned giving program that will benefit your mission for generations to come. 

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You’ve no doubt seen the report that in 2025, Americans contributed an estimated $617 billion to support nonprofits. Philanthropy is going strong! It’s also likely not a surprise that donor-advised funds continue to play a growing role in charitable giving. Across the country, more donors are using donor-advised funds to organize their philanthropy, make grants to favorite nonprofit organizations, and involve family members in giving decisions. The Community Foundation offers donor-advised funds to families, individuals, and businesses to help maximize the dollars that ultimately flow to support a wide range of charities, including local organizations like yours that are making a difference every single day. 

Yet despite the growth of these vehicles, many nonprofit organizations still find them somewhat mysterious. One of the most common frustrations nonprofit leaders express to the Community Foundation team is that, because grants arrive from the Community Foundation rather than directly from the donor, nonprofit leaders may feel disconnected from the people whose generosity is supporting their mission.

The good news is that donor-advised fund donors are often exactly the type of supporters that you and other nonprofits want to cultivate. Research and industry reports consistently show that donor-advised fund donors tend to be thoughtful philanthropists who are actively engaged in charitable planning and frequently work with attorneys, CPAs, and financial advisors to maximize their impact. 

The team at the Community Foundation is always happy to have a conversation about why donor-advised funds are actually not a barrier to your donor relationships, but rather an important tool that fits into a donor's broader charitable giving strategy. We look forward to a conversation! In the meantime, here are three ways you can strengthen your relationships with donor-advised fund donors.

1. Recognize that a donor-advised fund is a giving tool—not a donor

A donor-advised fund is simply a vehicle for charitable giving. Behind every donor-advised fund grant are real people who have intentionally recommended support for your organization.

When a grant arrives from a donor-advised fund at the Community Foundation, try to avoid treating it as a transaction from a financial institution. Instead, look for opportunities to identify and thank the individual donor whenever possible. Even when the grant itself comes from the Community Foundation, the charitable decision originated with a person who believes in your mission.

2. Make it easy for donor-advised fund donors to support your organization

Many nonprofits now include information on their websites and donation materials about how donors can give from their donor-advised funds. Simple reminders that your organization accepts grants from donor-advised funds can help donors understand that this option is available.

You may also want to ensure that your organization's legal name, tax identification number, and contact information are easy for the team at the Community Foundation to locate. Our team needs this information to receive and process grant requests from donor-advised fund holders.

3. Steward donor-advised fund donors the same way you steward other donors

Some organizations unintentionally place less emphasis on donor-advised fund gifts because the donation arrives through an intermediary. This can be a missed opportunity.

Donor-advised fund donors should receive meaningful stewardship, impact reporting, invitations to engage, and ongoing communication whenever possible. The fact that a donor uses a donor-advised fund does not make the relationship less personal. In many cases, these donors are among an organization's most committed supporters. 

In addition, it’s important to know that the Community Foundation gives donors access to resources, information, and education about local organizations and how to make maximum impact. We encourage donors’ active involvement with the community and the nonprofits they support. We take seriously our role as a convenor and champion for local quality of life. 

The bottom line
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As charitable giving tools become increasingly sophisticated, nonprofits in our community can benefit from understanding the tools donors use to support the causes they care about. Donor-advised funds are no longer a niche giving vehicle. They have become an important part of modern philanthropy and are likely to remain so for years to come. The Community Foundation is always happy to help your organization stay informed about charitable giving trends and identify opportunities to strengthen donor engagement. We look forward to our next conversation! ​

At the Community Foundation, we regularly hear from nonprofit leaders that getting your board engaged in the right ways can be a challenge. And that’s on top of the already high bar to recruit board members in the first place! Finding—and motivating—qualified people who are passionate about your mission, willing to volunteer their time, and prepared to serve as ambassadors for the organization can feel harder than ever.

At the same time, the expectations placed on nonprofit boards continue to grow. Today's board members are not simply expected to attend meetings and vote on motions. They are expected to provide oversight, ensure financial accountability, uphold the organization's mission, support fundraising efforts, and help position the nonprofit for long-term success. 

As you evaluate your board's effectiveness, consider whether members are equipped to contribute in several key areas:

Governance and oversight

Board members should understand the organization's finances, review materials before meetings, ask thoughtful questions, and participate actively in decision-making. Good governance requires more than just showing up. It requires paying attention, and it requires genuine engagement.

Mission and strategy

Strong boards help keep the organization focused on its purpose. They understand the mission, participate in strategic planning, and help leadership navigate challenges and opportunities while remaining true to the organization's core values. Strong boards also understand the difference between board and staff roles and, accordingly, empower the staff to carry out the organization’s operations. 

Fundraising and relationship building

Not every board member needs to ask for gifts. However, every board member should be willing to help advance the organization's development efforts. Sometimes that means making a personal contribution or arranging for a legacy gift. Sometimes it means hosting an event, introducing a friend to the executive director, or helping identify prospective funders. The most successful nonprofit boards understand that fundraising is a shared responsibility. 

Community connections

Many nonprofit organizations recruit board members because of the relationships they bring to the table. A board member's network can help create introductions to major donors, family foundations, corporate partners, elected officials, and community influencers. These connections can be invaluable in expanding awareness and support for the mission.

Advocacy and ambassadorship

Board members are often among a nonprofit's most visible representatives. Their willingness to speak positively about the organization, attend events, and share the impact of its work can significantly strengthen public trust and community engagement.

Remember that an “elevator pitch” is not always the best vehicle to support board member advocacy. An elevator pitch tends to get too long, often sounds “canned,” and sometimes is developed through a lengthy process of “analysis paralysis.” Instead, encourage board members to simply speak from the heart about why they joined the board and then introduce interested people to you and your team for follow up.

Building the board your organization needs

Many nonprofits inherit board structures that were created years ago under very different circumstances. As organizations grow, it is worth periodically asking whether the board's composition aligns with current needs. Do you have members with financial expertise? Legal expertise? Fundraising experience? Community connections? Relationships with prospective donors and funders? A board composed entirely of passionate supporters may still have important gaps that need to be filled.

The good news is that intentional recruitment, orientation, and ongoing board development can help close those gaps. The goal is not simply to fill seats around a table. The goal is to build a board that can provide strong governance while also helping your organization expand its impact. 

As always, the Community Foundation is happy to serve as a sounding board as your organization evaluates board development, fundraising strategy, and long-term sustainability. Please reach out!

Many nonprofit organizations are fortunate to be surrounded by long-time supporters whose generosity has sustained the mission for years, and sometimes decades. These donors often remain deeply committed to the causes they care about well into their later years. As the donor population ages, however, nonprofit professionals increasingly find themselves navigating situations that require both sensitivity and caution.

Most interactions with older donors are straightforward and positive. But occasionally, a donor's behavior, requests, or circumstances may raise concerns about cognitive decline, undue influence, financial exploitation, or simply a misunderstanding about charitable intentions. Of course, you and other nonprofit staff are not expected to diagnose medical conditions or serve as financial advisors. Still, because fundraisers often develop trusted, long-term relationships with donors, you may be among the first people to notice that something seems different.

Here are five signs that may warrant a thoughtful pause and a closer look.

1. The donor seems unusually confused about previous gifts or commitments

A donor who suddenly cannot remember making recent gifts, repeatedly asks the same questions, or appears confused about longstanding charitable arrangements may be experiencing challenges that deserve attention.

Of course, everyone occasionally forgets details. The key is whether the behavior represents a noticeable change from the donor's normal pattern. If so, it may be wise to slow the conversation, provide written summaries for the donor and for your files, and encourage the donor to review decisions with a donor’s trusted family members or legal advisors when appropriate.

2. Grant recommendations or gift requests are dramatically different from past behavior

People's interests evolve, and donors certainly have the right to support new causes. However, a sudden and dramatic shift in giving priorities can sometimes be a signal that additional questions are warranted.

For example, a donor who has supported local education initiatives for decades may unexpectedly request a large gift to an unfamiliar national disease research organization they recently encountered through a phone solicitation, email, or direct-mail campaign. While the gift may be entirely legitimate, nonprofit professionals should feel comfortable asking open-ended questions to ensure the donor understands the mission of the organization they wish to support and how the gift aligns with their goals. 

3. A new individual is speaking for the donor or directing decisions

Family members, caregivers, and advisors often play appropriate and important roles in supporting older adults. At the same time, nonprofit staff should pay attention when a previously independent donor is suddenly accompanied by someone who insists on controlling conversations, answering questions on the donor's behalf, or directing charitable decisions.

The presence of a helper is not itself a concern. What matters is whether the donor appears comfortable, informed, and genuinely engaged in the decision-making process. When possible, organizations should make reasonable efforts to hear directly from the donor and confirm that charitable decisions reflect the donor's wishes, and then prepare appropriate documentation.

4. The donor mentions suspicious financial activity or unusual solicitations

Older adults are frequently targeted by scams, fraudulent charities, deceptive sweepstakes, and aggressive fundraising tactics. During conversations, donors may mention receiving constant requests for money, confusing invoices, urgent appeals, or pressure from unfamiliar organizations.

These comments often provide an opportunity for education and support. Certainly nonprofit staff should avoid giving legal or financial advice, but if you are faced with this situation, you can encourage donors to discuss concerns with trusted family members, attorneys, accountants, financial advisors, or representatives of the Community Foundation. Helping donors access reliable resources can be an important form of stewardship.

5. Important documentation has not been reviewed in many years

Beneficiary designations, estate plans, powers of attorney, and charitable provisions often remain untouched for years, even as circumstances change. Aging donors may assume that documents signed long ago still accurately reflect their wishes.

A gentle reminder to review charitable plans periodically can help donors ensure that their intentions remain current and clearly documented. This is particularly important when donor-advised funds, endowment gifts, planned gifts, or other long-term charitable arrangements are involved.

So what can you do?

The best course of action is to prepare yourself well before any red flags appear. Encouraging donors to introduce you to their advisors and other family members early in the relationship gives you plenty of time to build natural connections with the people they trust. Those relationships can be invaluable if concerns later arise. 

Of course, you will approach any situation with an aging donor with empathy and respect. Most older donors remain fully capable of making thoughtful charitable decisions and should be treated accordingly. At the same time, organizations understandably feel obligated to exercise good judgment when circumstances raise questions. If you are already encountering red flag situations and you don’t have a connection with trusted people in a donor’s life, consult your colleagues and potentially even your organization’s legal advisors.

The bottom line is that this is a very tricky area where donor stewardship, situational awareness, and confidentiality considerations overlap. Being prepared ahead of time is well worth your attention.  

The Community Foundation team keeps an eye on trends, research, legislative developments, and thought leadership at the intersection of charitable planning, estate planning, and wealth management. Here are three recent articles we think are especially relevant for attorneys, CPAs, and financial advisors serving charitable clients.

Charitable planning beats AI?

In the article "Why Charitable Efforts Are the Advisor's Edge in an AI-Driven World" appearing in Financial Advisor Magazine, the author suggests that charitable planning may become an increasingly significant way for advisors to differentiate themselves as artificial intelligence automates more traditional planning and investment functions. The article argues that conversations about philanthropy, legacy, and personal values create opportunities for advisors to build deeper client relationships in ways that technology cannot easily replicate, reinforcing the advisor's role as a trusted counselor rather than simply a technical expert.

Donor-advised funds continue to grow...

In Financial Advisor Magazine's article "Making Sense of the DAF Surge: Five Things Financial Advisors Should Know," the author takes a look at the continued growth of donor-advised funds and the factors driving their popularity. Among the key takeaways are that donor-advised funds simplify charitable giving, allow donors to separate the timing of tax deductions from grantmaking decisions, and facilitate gifts of appreciated assets. The article also notes that many clients increasingly expect charitable planning to be integrated into broader wealth management conversations, making familiarity with donor-advised fund strategies an important competency for advisors.

and that is good news for charities.

The article "DAF Fundraising Report: Nonprofit Takeaways" on Candid’s website highlights findings showing that donor-advised fund donors are often highly engaged philanthropists who give repeatedly and frequently make larger charitable gifts over time. The report encourages nonprofits to strengthen relationships with donor-advised fund donors, improve stewardship efforts, and make it easier for donors to recommend grants through their charitable giving accounts. This article is useful to advisors because it connects the dots among donors, donor-advised funds, and nonprofit organizations. 

What’s the takeaway?

Remember that the Community Foundation can provide a wide range of solutions for your clients’ charitable giving needs, including donor-advised funds, legacy planning, information about community needs and nonprofits, and ways to involve family members in philanthropy. We are here to support you as you serve your clients. Please reach out anytime. 

For years, experts have talked about the coming “Great Wealth Transfer”—the massive movement of wealth expected to pass from Baby Boomers to younger generations over the next two decades. 
But are you seeing it at your organization? You probably are, even if the phenomenon is not manifesting as an immediate wave of large cash gifts! Here are the nuanced trends to watch for evidence that the transfer is underway:

• More donors are engaging in estate and legacy planning conversations that include charitable gifts.
• Larger gifts involving appreciated assets, donor-advised funds, and planned giving vehicles are becoming more common.
• Families are increasingly involving children and grandchildren in philanthropic decisions earlier than in previous generations.
  
  

Accordingly, in your donor development efforts, now is the time to focus on:

• Planned giving, including estate gifts and beneficiary designations
• Gifts from donor-advised funds
• Gifts of complex, noncash assets 
• Multigenerational and family philanthropy engagement 
  
  

Here are three examples of how the Community Foundation can support your organization as wealth changes hands:

• Our team can help your organization build long-term financial stability by housing and administering your endowment or reserve fund. The Community Foundation’s ongoing professional investment management and back office services can help you create permanent charitable resources designed to support your mission for generations to come.
• Many donors involved in the Great Wealth Transfer hold significant wealth in noncash assets such as appreciated stock, real estate, closely held business interests, retirement assets, cryptocurrency, collectibles, and other complex property. The Community Foundation can help you facilitate these gifts by accepting, liquidating, and administering assets that your organization may not be equipped to handle directly.
• The team at the Community Foundation is happy to offer insights to help strengthen your organization’s planned giving efforts. Please reach out to learn about upcoming technical assistance, education, and capacity-building opportunities. 
  
  

Finally, keep in mind that much of the Great Wealth Transfer is still in its relatively early stages. Baby Boomers still control a great deal of U.S. wealth, meaning a significant portion of charitable transfer activity may accelerate over the next 10–20 years as estates settle and intergenerational planning matures. We look forward to working together in the coming decades! 

Nonprofit organizations have long known that the IRS Form 990 is more than just a tax filing. It is a public document that funders, donors, watchdog organizations, journalists, and community partners often review to better understand an organization’s governance, financial stewardship, and mission impact. Now, proposed changes signaled by the U.S. Department of the Treasury and the IRS could make the Form 990 even more important.

What does this mean for your organization and other nonprofits? At this stage, no immediate action is required, and nonprofit organizations are not yet facing new filing obligations. Proposed regulations are expected later this year and will likely include an opportunity for public comment before changes are finalized. 

Here’s what’s important to know:

Not a total surprise
As alarming as this news may seem, it’s not entirely “new” news. In many ways, the anticipated changes reinforce trends nonprofits have already been experiencing for years, including growing expectations around transparency, documentation, governance, and financial accountability. 

There’s a silver lining
Increased transparency is not all bad! Your donors and grantmakers genuinely want to understand not only where funds come from, but also how decisions are made and how dollars ultimately support mission-related work. Increased understanding among your key stakeholders is an excellent opportunity to foster deeper engagement.

Effects would be varied
Some organizations will be more affected than others. If your nonprofit receives public funding or participates in fiscal sponsorship arrangements, the proposed revisions could mean you’ll be subject to more detailed disclosures and recordkeeping requirements. 

Focus on specific functions
Certain areas of nonprofit reporting may be particularly important. Treasury officials have specifically indicated interest in clearer reporting around who controls funds, how grants are administered, and how sponsored projects operate within larger charitable structures.
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Importantly, none of this means that you should panic. Many organizations already have strong internal controls and reporting systems in place. Instead, this is an opportunity to take a few key steps right now:

• Review internal financial reporting and documentation procedures.
• Confirm that board minutes and governance policies are current and organized.
• Evaluate how grants, contracts, and restricted funds are tracked internally.
• Work closely with accountants, auditors, and legal counsel to stay informed as proposed rules develop.

Above all, remember that the Form 990 is a public-facing storytelling tool, not simply a compliance form. While Form 990 reporting can sometimes feel technical or burdensome, it also gives nonprofits an opportunity to communicate impact, stewardship, and organizational integrity. Strong governance and transparent reporting can strengthen credibility with funders and the broader community alike.
If you’d like to discuss how the Form 990 creates engagement and communications opportunities, please reach out! The team at the Community Foundation is always happy to serve as a resource and sounding board for our nonprofit partners. Thank you for all you do to make our community stronger! ​

​Youth musicians rehearsing side-by-side with mentors. Inclusive choir members finding community through song. Young performers stepping onto the stage for the first time. These are just a few of the experiences that will be made possible through 2026 Iseminger Endowment for the Arts Grant Program at the Community Foundation of Grand Forks, East Grand Forks & Region.

This year, the Community Foundation awarded $112,172 across nine regional organizations supporting projects in music, theater, dance, and arts education that will serve thousands of residents across the region.

“The arts help define the character of a community,” said Becca Baumbach, President and CEO of the Community Foundation. “These organizations are creating opportunities for people of all ages to participate in and experience the arts in meaningful ways, whether that’s on stage, in classrooms, in galleries, or out in the community. We’re grateful to the Iseminger family for creating an endowment that makes these opportunities possible year after year.”

The Iseminger Endowment for the Arts was established to strengthen and expand access to arts and cultural experiences throughout Grand Forks, East Grand Forks, and the surrounding region. The annual grant program supports projects that demonstrate artistic quality, community engagement, and educational impact, with an emphasis on musical performance.

Several funded projects place a strong importance on youth engagement and arts education. Northern Valley Youth Orchestras’ sixteenth season will provide symphonic training, mentoring, coaching, and concert opportunities for more than 150 young musicians, while also expanding outreach performances and student mentoring opportunities. Grand Cities Children’s Choir will launch a new percussion education initiative alongside two free public concerts during the 2026–2027 season.

Other projects focus on creating inclusive and accessible arts experiences. LISTEN, Inc.’s “Voice of Inclusion” program will partner with the University of North Dakota to build an inclusive community choir for individuals with and without disabilities, using music to foster connection and belonging. The Empire Arts Center’s production of The Wizard of Oz will bring together seasoned adult actors and youth performers ages 10 and older in an intergenerational theatrical experience designed to create both entertainment and learning opportunities.

Several organizations are also expanding opportunities for audiences to engage directly with professional artists. The North Dakota Museum of Art’s chamber music season will feature internationally recognized musicians participating in concerts, school visits, workshops, and community presentations throughout multi-day residencies. Grand Forks Chorales will pair a major collaborative concert with free educational masterclasses for students and community members.

Additional grants will support Frost Fire Summer Theatre’s revitalized summer season in the Pembina Gorge, upgraded production equipment for East Grand Forks Central Middle School musicals, and North Dakota Ballet Company’s Holiday Extravaganza production featuring performers ranging from preschool-age dancers to adults.

2026 Iseminger Endowment for the Arts Grant recipients include:

• East Grand Forks Public Schools - New Sound Equipment at Central Middle School: Providing upgraded sound and production equipment to enhance student musical and theatrical performances at Central Middle School.
• Empire Arts Center - There’s No Place Like Home: An Intergenerational Musical in the Heart of Downtown Grand Forks: Bringing community members of multiple generations together through a full-scale production of The Wizard of Oz.
• Frost Fire Summer Theatre - Frost Fire Summer Theatre 2026 Season: Supporting a summer theatre season in the Pembina Gorge that combines professional-quality productions with expanded access and community participation.
• Grand Cities Children’s Choir - Your Voice is Your Superpower: Expanding youth music education opportunities through a new percussion program and free public performances during the 2026-2027 season.
• Grand Forks Chorales - Requiem Canticorum: An Interdisciplinary Choral and Saxophone Collaboration: A collaborative performance pairing choral music with guest saxophone artists, accompanied by educational programming and masterclasses.
• LISTEN, Inc. - Voice of Inclusion: An inclusive community choir program developed in partnership with the University of North Dakota that brings together individuals with and without disabilities through music.
• North Dakota Ballet Company - Celebrating Artistry, Community, and Connections: Supporting the company’s Holiday Extravaganza production featuring dancers ranging from preschool-age students to adults.
• North Dakota Museum of Art - 2026–2027 Chamber Music Season: Presenting a series of chamber music residencies featuring internationally recognized musicians alongside concerts, workshops, and school outreach activities.
• Northern Valley Youth Orchestras - Season 16: Providing symphonic training, rehearsals, concerts, mentoring, and outreach opportunities for young musicians from across the region.

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“These projects reflect the depth and diversity of the arts in our region,” Baumbach said. “They create opportunities for learning, creativity, collaboration, and connection that strengthen our communities and enrich our quality of life.”
 
More information about the Iseminger Endowment for the Arts is available at gofoundation.org/iseminger-grants.

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!

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.

​These days, it seems as though there’s a subscription for anything you need. A recent study noted that the average consumer holds approximately 4.5 entertainment streaming subscriptions alone. With the world continuing its shift toward convenient subscription options, it makes sense that your donors are happily moving in this direction as well.

In 2023, a year when revenue from one-time online giving decreased by 5%, revenue generated from monthly giving increased by 6%. In a more recent study, revenue from monthly giving outpaced revenue from one-time giving by 10%. Monthly giving is continuing to trend as an attractive giving option for donors. Here’s why that’s good news for you:

Recurring Givers are Committed
If you start a subscription for a new product or service, it’s likely that you’re pretty committed, or at least believe in the product enough to subscribe for multiple months. Monthly givers are no different. A study tracking donor trends from 2018-2022 showed that nonprofits had better than average retention rates for recurring givers. Indeed, if a donor starts a recurring gift, there’s a pretty good chance they’re bought into your mission and will be around for the long haul.

Recurring Givers Make it Easier to Plan
With one-time donors, it’s hard to know how much they’ll give from one year to the next. Turbulent economic conditions, busy family lives, or flat out forgetting to give can always affect your bottom line giving totals. With recurring givers, you can often expect a similar amount month-to-month, helping you plan your short-term budgets and expected income. Indeed, 91% of recurring donors have their gifts set on “autopilot” by automatically charging their credit or debit cards.

Recurring Givers Often Donate More Than Their Regular Gift
While recurring donors are already contributing a great deal to support your mission, 50% of recurring donors also make additional gifts throughout the year. Whether through regular communications, solicitations, or year-end gifts, recurring givers are excellent candidates for major gifts, endowment gifts, planned gifts, and legacy gifts. 
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Just because a donor has set giving on autopilot, though, it doesn’t mean the donor doesn't need cultivation. It’s actually the opposite. How are you caring for your recurring givers and building a community of some of the most faithful, committed partners to your work? And how are you optimizing your communications and training your team to bring in new recurring givers that will be around for the long haul, especially to ultimately make major gifts and leave a gift to your organization in their estate plans?
 
The Community Foundation team is happy to help you explore ways to elevate your stewardship strategies to deepen relationships with recurring donors so that they become strong supporters for your endowment or legacy program. We look forward to a conversation!

​The One Big Beautiful Bill Act was signed into law by President Trump on July 4, 2025, after the House of Representatives approved the Senate’s changes to H.R. 1, which passed the House by a narrow margin in May.

The OBBBA, with nearly 900 pages of provisions, reshapes policy across major sectors of the U.S. economy. Included in the OBBBA are several provisions that impact philanthropy. Three major takeaways are of particular importance as the Community Foundation helps donors, fund holders, and nonprofits–as well as attorneys, CPAs, and financial advisors–navigate charitable planning opportunities over the months and years ahead.

(Notably, the OBBBA omits several provisions that appeared in previous versions of the legislation, such as a proposed increase to the net investment income tax on private foundations.)

Insight #1: Standard Deduction Goes Higher

What’s in the OBBBA?
The new law makes permanent the standard deduction increases under the Tax Cuts and Jobs Act of 2017 (TCJA), increasing the standard deduction for 2025 to $15,750 for single filers and $31,500 to taxpayers who are married and filing jointly. The new law also expands the “bonus” deduction for taxpayers 65 and older through 2028.

What’s more, under the new law, individuals who itemize may take charitable deductions only to the extent the charitable deductions exceed 0.5% of adjusted gross income. Furthermore, taxpayers in the top bracket can only claim a 35 percent tax deduction for charitable gifts instead of the full 37 percent that would otherwise apply to their income tax rate. Note also that the final bill permanently extended the 60% of adjusted gross income contribution limitation for cash gifts made to certain qualifying charities.

What does this mean for charitable giving?
With even fewer taxpayers eligible to itemize, and deductions capped for high-income earners, we’re likely to see a continuation of the chilling effect on charitable giving that occurred in the wake of the TCJA.

What can you do?
If you regularly support charities, it’s important to continue to do so whether or not you’re benefiting from a tax deduction. Our community needs you, now more than ever. If you’re a nonprofit, or if you’re an attorney, CPA, or financial advisor who works with charitable clients, remember that people do not give to charity solely to secure a tax deduction. Keep in mind that many other factors motivate charitable giving, and philanthropy is an important priority for many families. (This article in the Stanford Social Innovation Review has stood the test of time.)

Insight #2: Deduction for Non-Itemizers

What’s in the OBBA?
The new law includes a provision, effective after 2025, allowing non-itemizers to take a charitable deduction of $1,000 for single filers and $2,000 for taxpayers who are married and filing jointly. As has been the case in the past, gifts to donor-advised funds are not eligible. Unlike a previous (but smaller) similar provision, though, this law is not set to sunset.

What does this mean for charitable giving?
After the TCJA went into effect, households that itemize deductions dropped to under 10%. Parallel to this trend, the number of U.S. adults who give to charity in any given year has dropped over the last 20 years from nearly two-thirds to less than half, according to some studies. Against this backdrop, the OBBBA’s deduction for non-itemizers has the potential to re-motivate charitable giving among a significant number of households.

What can you do?
For everyone, now is the time to take a serious look at your charitable giving plans to support the causes you care about over the years ahead, especially if you are early in your career and not yet itemizing deductions. If you’ve already established a fund or you’re working with the Community Foundation in another way, please reach out to learn how we can help you make the most of the new tax laws, and even get your children and grandchildren involved. If you’re a nonprofit, now is the time to attract and engage brand new donors. And if you’re an attorney, CPA, or financial advisor, make sure you talk about charitable giving with your clients who don’t itemize; a $1000 or $2000 deduction could be just the motivation they need to begin a journey of philanthropy.

Insight#3: No Sunsetting Estate Tax Exemption

What’s in the OBBA?
For affluent taxpayers updating financial and estate plans, and for the attorneys, CPAs, and wealth managers advising them, the last couple of years have been a roller coaster because of the looming possibility that the TCJA’s increase to the estate tax exemption would sunset at the end of 2025. Finally, there is clarity: Under the OBBBA, the sunset will not happen. The new law makes permanent the increase in the unified credit and generation-skipping transfer tax exemption threshold. The 2025 exemption is $13.99 million for single filers and $27.98 million married filing jointly. In 2026, these numbers increase to $15 million and $30 million respectively.

What does this mean for charitable giving?
Purely estate tax-based incentives to give to charity continue to apply only to the ultra-wealthy, likely resulting in a continuation of the taxpayer behavior triggered by the TCJA. In other words, most people will give to charity during their lifetimes and in their estates for reasons other than a tax deduction.
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What can you do?
There is no guarantee that the estate tax exemption will stay high forever. As families work with their tax and estate planning advisors, many are viewing the next two years as an important window to plan ahead. The upshot of the new law is that high net-worth taxpayers now have more time to thoughtfully consider estate planning strategies, including charitable giving. For nonprofit organizations, this means continuing to focus on long-term planned giving strategies is wise.  ​

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.
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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.
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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.
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Here are two tips to attract matching gifts.

• First, focus on getting the word out to your donors.
  
• Second, try to streamline the matching process.
  

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.