In This Issue—Fall 2025

• Continuing the Tradition of Tzedakah
• 3 Stories About Smart Giving at Year-End
• The Story of Vivian - IRA to Charity: Increasing Tax Savings by Contributing the Right Asset
• The Story of Bill and Ruth - QCD: Saving Taxes When You Don’t Itemize Deductions
• The Story of Kris - Gifts of Stock Instead of Cash: Smart Assets to Give
• Steps to Plan Your Giving
• How the New Tax Legislation May Affect Your Gift Planning
• Rollover! Good IRA

Steps to Plan Your Giving

1. Determine Your Primary Causes

Whether you give through a private foundation or a donor-advised fund or make your gifts directly to charities, decide your funding priorities. They might be education, the environment, health care, foreign aid, homelessness, food security, religion, or some other purpose.

2. Allocate Your Resources

Will you make larger gifts to a small number of charities or smaller gifts to a larger number of charities?

3. Consider the Best Ways to Give in Your Situation

To test your knowledge of ways to give, mark the following that are familiar to you.

Several of these plans generate an income- and/or estate-tax charitable deduction, some avoid tax on capital gain, and some pay income, often more than the beneficiary had been receiving. Together, they offer many opportunities to make charitable gifts possible, provide financial security to the donor, and make a positive difference.