Start With Professional Guidance
Tax rules change, and the right charitable strategy depends on a donor's income, assets, age, filing status, estate plan, and financial goals. Use this article as a list of planning topics, then verify current law and requirements through the IRS, the relevant financial institution, and qualified tax and legal advisers.
This article is general educational information, not tax, legal, investment, accounting, or financial advice.1. Charitable-Contribution Deductions
A contribution to an eligible charitable organization may qualify for a deduction when the donor satisfies the applicable requirements. The result can depend on:
- Whether the donor itemizes.
- The type of recipient organization.
- The form of the contribution.
- Applicable income-based limitations.
- The timing of the completed gift.
- Required records, acknowledgments, or appraisals.
A donation does not reduce tax liability dollar for dollar, and no particular savings amount should be assumed from the size of the gift alone.
2. Donating Appreciated Securities
Donating an eligible appreciated asset directly can have different income-tax and capital-gain consequences than selling the asset and donating cash.
Questions to review include:
- What kind of asset is being transferred?
- How long has it been held?
- How is fair market value determined?
- Does the Foundation accept the asset?
- What substantiation or appraisal is required?
- What limitations apply to the donor?
Obtain current transfer instructions before sending an asset. Review Stock and Securities.
3. Qualified Charitable Distributions (QCDs)
Some eligible IRA owners may be able to request a qualified charitable distribution directly from an IRA custodian to an eligible charity.
Confirm with the custodian and a tax adviser:
- The donor's eligibility.
- The account's eligibility.
- The current annual limit.
- The treatment of any required minimum distribution.
- Eligible and excluded recipient organizations.
- Payment, acknowledgment, and reporting requirements.
The Foundation cannot determine whether a transfer qualifies. Review IRA Charitable Gifts.
4. Donor-Advised Funds (DAFs)
A donor-advised fund is administered by a sponsoring organization. The sponsor owns and controls contributed assets, and the donor may recommend grants subject to the sponsor's policies and legal obligations.
The tax event associated with a contribution to the sponsor is separate from a later grant recommendation to the Foundation. Fees, investments, minimums, successor options, grant timing, and eligible recipients vary by sponsor.
Review the sponsor's materials and Donor-Advised Funds.
5. Estate Tax Benefits
Charitable planning may be incorporated into an estate plan through:
- Direct bequests to charity in your will
- Beneficiary designations
- Retirement accounts
- Life-insurance arrangements
- Trusts and other structures prepared by qualified counsel
The effect on estate, income, gift, inheritance, or state taxes depends on current law and the donor's plan. The Foundation does not provide drafting language or guarantee a tax result. Review Planned and Legacy Giving.
Strategic Giving Tips for 2026
- Confirm that the recipient is the intended legal entity.
- Complete the contribution using the required method and timeline.
- Retain transaction records and the Foundation's acknowledgment.
- Obtain an appraisal or other substantiation when current law requires it.
- Confirm acceptance before transferring a noncash asset.
- Coordinate tax, investment, retirement, and estate decisions with qualified professionals.
- Treat employer matching as a separate application controlled by the employer.
The Bottom Line
Potential tax treatment is one part of charitable planning, not a guaranteed benefit. The donor's intent, the Foundation's confirmed ability to use the gift, and accurate documentation should come first.
Review Ways to Give and contact the Foundation for organizational or transfer information. Use professional advisers for tax, legal, investment, and estate advice.