Introduction

As you plan for the year ahead, consider aligning your charitable giving with your values, financial goals, and long-term objectives. Today’s philanthropic landscape features flexible tools that support thoughtful giving, simplify administration, and encourage family members to participate in the conversation. These approaches allow you to develop a charitable strategy that reflects both purpose and planning.

Flexible Approaches to Charitable Giving

Donor-Advised Funds (DAFs)
DAFs allow donors to contribute assets, receive potential tax benefits, and recommend grants over time. These structures also provide options to involve family members in future giving decisions.

Charitable Trusts
Charitable Remainder Trusts and Charitable Lead Trusts provide opportunities to support charitable causes while addressing long-term financial and estate planning considerations.

Qualified Charitable Distributions (QCDs)
Individuals age 70½ or older may direct funds from an IRA to eligible charities through a QCD, which may satisfy Required Minimum Distributions and reduce taxable income.

• 2025 limit: $108,000
• 2026 projected limit: $111,000

QCDs cannot be made to DAFs or private foundations.

Gifting Appreciated Assets
Donating appreciated securities may help manage capital gains while supporting charitable organizations or funding charitable vehicles.

Engaging Family in the Giving Process
Involving family members in giving decisions can help communicate shared values and encourage multigenerational philanthropy.

Closing Thoughts

Thoughtful charitable strategies offer flexibility, purpose, and opportunities for meaningful impact. As a Chartered Advisor in Philanthropy^®, my role is to help individuals understand charitable tools and how they can fit within broader financial and legacy planning objectives.