The CFHZ team keeps an eye out for developments in charitable planning that may be useful in your work with clients. As year-end conversations begin, these three articles offer timely perspectives on giving from IRAs, gifts of complex assets, and planning for donor-advised funds.
Giving from an IRA
Reducing RMDs With QCDs in 2026 — Charles Schwab
For clients age 70½ or older, a qualified charitable distribution (QCD) may be worth discussing before they make their usual year-end gifts. A QCD allows an eligible IRA owner to direct a distribution to a qualified charity without including that amount in taxable income. It can also count toward a required minimum distribution. The 2026 limit is $111,000 per person. Because QCDs cannot be made to donor-advised funds, the community foundation can help advisors identify other fund options that may fit a client’s charitable goals.
Due diligence for gifts of complex assets
IRS Eyes Charitable Donation Abuse in New Audits, Tax Pros Say — Bloomberg Law
Gifts of privately held business interests, real estate, art, and other hard-to-value assets can create meaningful charitable opportunities. They also require careful due diligence, particularly around valuation and documentation. This article is a reminder that the right team matters: involving the client’s tax and legal advisors, and specialists in complex gifts early can help everyone assess the opportunity before a transaction is underway.
A fuller look at donor advised funds
Five Core Truths About Donor-Advised Funds — WealthManagement.com
Donor advised funds can help clients separate the timing of a charitable gift from decisions about which organizations to support. The article also explores their role in gifts of complex assets and raises a question worth revisiting with clients: What should happen to the fund after they are no longer able to advise it? A thoughtful succession plan can connect the client’s giving today with the charitable priorities they hope to carry forward.
These articles reinforce that good charitable planning is about more than finding a tax break or selecting a giving vehicle; it is about helping clients make thoughtful decisions about what to give, when to give it, and what they hope their generosity will accomplish. We are here as a sounding board whenever those conversations arise. Please reach out anytime!
We always encourage donors to first seek the advice of their legal, financial, or tax advisors when considering a gift of non-cash assets. While our team does not offer tax advice, we stay knowledgeable on charitable giving strategies. Please contact Colleen Hill, Vice President of Development & Donor Services, at chill@cfhz.org or by calling 616–994–8853 if we can help you serve your clients.
