Charitable Giving

Amplifying Impact with Strategic Precision

Strategic Philanthropy: More Than Just a Donation

Charitable giving uses donor-advised funds, foundations, and planned giving strategies to amplify impact while integrating tax and legacy objectives. For high-net-worth families, philanthropy is a powerful tool to express values, engage the next generation, and manage tax liabilities. However, to be truly effective, giving must move from "reactive check-writing" to a disciplined philanthropic planning framework.

In the 2026 landscape, the One Big Beautiful Bill Act (OBBBA) has introduced new nuances to tax-efficient giving, particularly regarding deduction floors and AGI limits. A professional strategy is intended to help align your charitable giving with both the causes you support and your family’s broader financial health.

The Vehicles of Planned Giving

Selecting the right vehicle is the first step in a successful charitable planning strategy. We help you evaluate the pros and cons of various structures:

Donor-Advised Funds (DAF)

A donor advised fund strategy offers immediate tax benefits with the flexibility to recommend grants over time. It is an excellent tool for "bunching" several years of charitable contributions into a single high-income year to exceed the 2026 tax deduction floors.

Private Foundations

For families seeking maximum control and a platform for intergenerational involvement, private foundation planning provides a formal structure for long-term grantmaking. We assist with the ongoing administration and annual foundation reporting to help support compliance and strategic focus.

Charitable Trusts (CRTs and CLTs)

Charitable trusts allow you to balance philanthropic goals with personal income or legacy needs.

Charitable Remainder Trusts (CRTs): Providing you with an income stream for a term of years, with the remainder going to charity.
Charitable Lead Trusts (CLTs): Providing the charity with immediate support, with the remainder eventually passing to your heirs, often with significant gift-tax savings.

Integrating Tax and Legacy Objectives

Your grantmaking strategy should be a reflection of your family mission statement. We help you bridge the gap between intent and outcome:

Tax-Efficient Giving: Utilizing highly appreciated assets (like concentrated stock or real estate) for donations to avoid capital gains tax while receiving a full fair-market-value deduction.
Impact Due Diligence: We provide research and vetting intended to help assess whether your "Legacy Gifts" are being utilized effectively by recipient organizations.
Family Philanthropy: Using the foundation or DAF as a training ground for the next generation, teaching them the discipline of impact due diligence and financial stewardship.

Frequently Asked Questions

What is "Charitable Bunching" in 2026?

With the OBBBA’s 0.5% AGI floor for itemized deductions, "bunching" involves making a large contribution to a DAF in one year to surpass the floor, then using those funds to support charities over the next several years.

Which is better: a DAF or a Private Foundation?

A DAF is typically lower-cost and easier to manage, while a Private Foundation offers more control over investments and grantmaking. The right choice depends on your long-term philanthropic planning goals and the level of family involvement you desire.

Can I donate my business interest to charity?

Yes. Donating a portion of a business interest before a sale can be a highly effective charitable tax strategy, potentially eliminating a massive capital gains liability while providing a significant deduction.