As the end of the year approaches, you may be thinking about your charitable giving plans alongside other financial and tax planning decisions. 2026 brings several new charitable tax provisions, making it especially important to consider not just how much you want to give, but also when and how you make your gifts.
Here are five examples of how a simple change in approach might help you accomplish more with your charitable dollars.
If you’re thinking, “I want to give to charity, but I usually take the standard deduction,” consider making a qualifying cash gift.
Beginning in 2026, taxpayers who don’t itemize deductions may be eligible to deduct up to $1,000 in qualifying cash contributions, or $2,000 for married couples filing jointly. This creates a new opportunity to receive a federal income tax benefit for gifts to eligible charities, even without itemizing. Contributions to donor-advised funds do not qualify for this particular deduction; however, ETCF can help you identify eligible charitable organizations and giving opportunities that align with your interests. Feel free to reach out to our Program Officers, Dana Durman or Kathryn Martinez for assistance.
If you’re thinking, “I’d like to make a charitable gift, but I’m not sure which organizations to support yet,” you may want to consider a Donor-Advised Fund.
Perhaps you’ve experienced a high-income year or simply want to set aside a meaningful amount for charity. A donor-advised fund at the ETCF lets you make an irrevocable charitable contribution now, potentially receive a tax deduction in the year of the gift, and recommend grants to qualified charities over time. This approach can be especially useful if you’re considering combining several years of charitable giving into one year for tax planning purposes, particularly in light of the new rule limiting itemized charitable deductions to contributions exceeding 0.5% of adjusted gross income.
If you’re thinking, “I want to make a gift, but I don’t want to sell my investments,” consider giving appreciated stock.
Suppose you’ve owned shares of a publicly traded company for several years and they’ve increased substantially in value. Rather than selling the shares and donating the proceeds, you might consider transferring the stock directly to a charitable fund at ETCF. Depending on your circumstances, donating appreciated securities directly to a public charity may allow you to avoid recognizing capital gains on the appreciation and qualify for a charitable income tax deduction. ETCF will work with you and your advisors to coordinate the transfer and help you support your favorite charitable causes.
If you’re thinking, “I have to take money out of my IRA anyway,” consider a qualified charitable distribution.
If you’re age 70½ or older, you may be eligible to make a qualified charitable distribution, or QCD, directly from your IRA to an eligible charity. A QCD is generally excluded from taxable income and can count toward your required minimum distribution if you have one. Although QCDs cannot be made to Donor-Advised Funds, ETCF can help you explore other eligible funds and charitable giving options. This strategy may be particularly attractive if you want to support charity without increasing your adjusted gross income through an IRA withdrawal.
If you’re thinking, “I want my charitable giving to continue long after I’m gone,” consider a gift through your estate plan.
You don’t necessarily have to make a substantial gift during your lifetime to establish a lasting charitable legacy. For example, you might name ETCF as a beneficiary of a retirement account and direct the gift to a particular charitable fund, include a charitable bequest in your will or trust, or establish an endowment to support a favorite cause over time. ETCF can help you explore arrangements that reflect your charitable priorities while working with your legal and financial advisors to ensure your plans are properly documented.
The important thing is to recognize that charitable giving doesn’t have to follow a one-size-fits-all formula. Whether you’re making a modest annual contribution, considering a gift of appreciated assets, or planning a charitable legacy, there may be opportunities to think about your giving in ways that support both your financial goals and the causes you care about.
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