Getting started with planned giving, welcoming donors at every level, and giving beyond cash and stock

Happy New Year from [ABC Charity]! 

As we step into 2026, we want to begin with a heartfelt thank you. Your generosity—whether through a first gift, long-standing annual and legacy commitments, or volunteerism—makes our mission possible and our impact stronger every year.

The start of a new year is also a natural time to pause, reflect, and think intentionally about how we give. At [ABC Charity], we believe philanthropy should be accessible, meaningful, and aligned with each donor’s values and resources—whether a gift is made today, over time, or as part of a lasting legacy.

In this issue, we’re sharing a few trends and ideas that are top of mind for our team, our board, and many of our supporters. Specifically:

–Planned giving can feel intimidating, but it’s often simpler—and more powerful—than many donors realize. Discover how thoughtful legacy gifts can reflect your values, strengthen [ABC Charity]’s future, and create impact that lasts for generations.

–New tax laws taking effect in 2026 are changing how charitable gifts are planned, deducted, and valued. Learn what these changes mean for both itemizers and non-itemizers—and how every gift, large or small, continues to make a meaningful difference at [ABC Charity].

–Many donors are surprised to learn how many different assets can be used to support charitable causes they care about. Explore creative giving options—from IRAs to real estate and beyond—that may increase your impact while aligning with your financial goals.

We hope these insights help you see new ways to deepen your connection to [ABC Charity] and amplify the difference you make in our community.

As always, we welcome the conversation.

Warm regards,

The [ABC Charity] Team

THIS MONTH’S

FEATURED ARTICLES

Planned giving: Building confidence and creating legacy

For many donors—and even donors who serve on nonprofit boards of directors—planned giving can feel intimidating. Questions often arise: Is this too complex? Is it only for the very wealthy? What’s the best place to start?

These concerns are understandable. Planned gifts involve future intentions rather than immediate dollars—whether that means structuring a complex asset gift to be completed in 2026 or including a legacy gift in a will or trust. For many people, even the terminology can feel daunting. But the reality is that planned giving is one of the most powerful and inclusive tools available to sustain [ABC Charity]’s mission for generations.

Planned gifts don’t require enormous wealth or legal complexity. In fact, the most common planned gift is simply a bequest in a will—something many donors already have in place. Other types of planned gifts include naming a charity as a beneficiary of a retirement account or life insurance policy.

Why does this matter now?

• Tax laws continue to evolve, changing how and when donors receive incentives.
  
  

• Donors increasingly want to align their values with long-term impact.
  
  

• Studies consistently show that donors who make planned giving commitments feel more connected to the causes they support. Many deepen their engagement over time, often increasing their annual giving, and report a stronger sense of purpose and fulfillment. 

Our board and leadership are committed to ensuring that [ABC Charity] approaches planned giving thoughtfully, responsibly, and with the right partners in place. The goal isn’t complexity—it’s confidence, clarity, and legacy.

If you’ve ever wondered how your values might live on through [ABC Charity], we invite you to start that conversation in 2026. We look forward to exploring the possibilities!

Tax law changes: [ABC Charity] welcomes donors at every level under new rules

As we kick off 2026, one thing is clear: [ABC Charity] thrives because of the generosity of a broad, engaged community of supporters. Whether you’ve been giving to [ABC Charity] for years, or whether you’re new to our family of donors, we are grateful! There’s an opportunity for donors at every income level to make a difference. Donations of a few dollars, millions of dollars, and everything in between make a difference. 

No doubt you’ve heard rumblings about some of the changes to the tax rules for charitable deductions effective starting with the 2026 tax year. Indeed, this is a good time to check in with your advisors to evaluate how these changes might impact your personal situation. 

If you itemize deductions, you’ll want to discuss a few new considerations with your tax advisors as 2026 gets into full swing. For example, beginning with the 2026 tax year, itemizers can only deduct the portion of their charitable contributions that exceeds 0.5% of adjusted gross income (AGI). This means smaller gifts relative to income may no longer produce a tax benefit unless the deduction threshold is met. In addition, starting with the 2026 tax year, the benefit of charitable deductions for taxpayers in the highest federal income tax bracket is capped at 35% of the deductible amount, even if a donor’s top marginal rate is still 37%. For some high-income itemizers, this could reduce the effective tax value per dollar donated.

At [ABC Charity], we understand that philanthropy among high-income households is likely to become more intentional than ever in light of these changes to the tax laws. We know our high-income donors often enjoy supporting multiple causes they care deeply about, and [ABC Charity] is honored to be among them. We appreciate thoughtful questions about impact and the opportunity to offer meaningful engagement beyond simply writing a check or transferring stock.

At the same time, changes to the tax code are making charitable giving more accessible for non-itemizers beginning in 2026. A new above-the-line, limited charitable deduction for non-itemizers ($1,000 for individuals or $2,000 for married couples) may influence overall planning in households that alternate between itemizing and standard deduction strategies. Note that the new deduction applies only to cash gifts, not gifts of stock or other assets, and gifts to donor-advised funds are not eligible.

[ABC Charity] is excited to welcome new donors thanks to this deduction for non-itemizers. We are always grateful for first-time donors, whether a young professional getting to know the community or a senior who wants to get more involved during retirement. The team at [ABC Charity] is committed to making giving easy and meaningful at every level, and we will always share stories that show the impact of even small gifts. We are grateful for every donor’s participation.

We encourage you to consult a qualified tax advisor or financial planner as soon as possible to evaluate how tax law changes might impact your personal financial strategy and philanthropic goals for 2026 and beyond. Whether $25, $25,000, $250,000, or more, every gift plays a role in advancing [ABC Charity]’s mission—and we are deeply grateful for every supporter who chooses to be part of our work.

Embrace variety: There’s more to give than just cash and stock

Many donors are familiar with giving through cash or appreciated securities—and those remain wonderful, effective options. But they are far from the only ways to make a meaningful charitable gift to [ABC Charity].

In fact, many donors hold assets that can significantly increase their charitable impact, sometimes while also offering additional tax or estate planning benefits.

Here are a few ideas:

Qualified Charitable Distributions

Qualified Charitable Distributions (QCDs) from IRAs allow donors age 70½ or older to direct up to the annual limit ($111,000 per person in 2026) from an IRA directly to a qualified charity such as [ABC Charity]. These gifts are excluded from taxable income, which in turn can reduce adjusted gross income and help donors manage required minimum distributions while supporting causes they care about.

Real estate

Gifts of real estate, such as farmland, rental property, or commercial buildings, allow donors to contribute highly appreciated assets without triggering capital gains tax on the sale. These gifts can generate a charitable deduction based on fair market value while simplifying a donor’s balance sheet and supporting long-term charitable impact. 

Closely held business interests

Donating closely held business interests can be an effective way for business owners to align succession or liquidity planning with philanthropy. When structured properly, these gifts may provide significant tax benefits while allowing the donor to support charitable causes such as [ABC Charity] without reducing personal cash flow.

Retirement plans

It’s especially tax effective to name [ABC Charity] as beneficiary of a traditional IRA, 401(k), or other qualified retirement plan. This is because [ABC Charity] will avoid the income tax on the distributions from these accounts to which a donor’s heirs would be subject if the heirs were named as beneficiaries. 

Life insurance

Life insurance policies can be used to create a meaningful charitable gift at a relatively modest cost during a donor’s lifetime. By naming [ABC Charity] as beneficiary or transferring ownership of a policy, donors can make a future gift while potentially receiving current income tax deductions for premium payments.

Other assets

Cryptocurrency, oil and gas interests, collectibles, and other types of assets may offer donors an opportunity to give from wealth that is otherwise difficult to use for everyday spending. Contributing these assets can help donors avoid capital gains taxes, diversify their holdings, and convert complex assets into lasting charitable impact.

We understand that gifts like these can feel complicated. That’s why [ABC Charity] works with experienced partners who help ensure these gifts are handled carefully, ethically, and in alignment with our long-term sustainability.

If you’re exploring a non-cash gift—or simply curious about what might be possible—we encourage you to reach out. A conversation today can open the door to impact that lasts far beyond a single year.

This newsletter is provided for informational purposes only and is not intended as legal, accounting, or financial advice. We encourage donors to consult their professional advisors when considering charitable gifts.