The final months of the year are a critical time for client conversations. Between tax deadlines, portfolio reviews, and broader financial planning decisions, charitable giving can be an important part of helping clients make the most of the year ahead.
At Austin Community Foundation, we work alongside advisors to help clients align their giving with their financial, tax, and philanthropic goals. With new charitable deduction rules in effect for 2026 and markets potentially creating opportunities to give appreciated assets, now is a good time to revisit giving strategies before December 31.
Here are five strategies to consider in your client conversations:
1. Client 70½ or older? Ask about QCDs.
For clients age 70½ and older, a Qualified Charitable Distribution from an IRA can be an excellent way to support favorite charities. For 2026, the QCD limit is $111,000 per taxpayer. For clients who are also subject to required minimum distributions, a QCD can count toward the RMD while generally excluding the qualifying distributed amount from taxable income. Remember, under current law, QCDs cannot be made to donor-advised funds, although other types of funds at ACF may qualify.
Read more about QCDs at Austin Community Foundation.
2. Consider bunching gifts.
As you work with clients who regularly support favorite charities, it’s crucial to revisit a technique called “bunching.” The higher standard deduction means many clients will not itemize every year, and the new 0.5%-of-AGI floor on itemized charitable contribution deductions adds another consideration in 2026.
A client who normally gives similar amounts each year might benefit from concentrating several years of charitable contributions into a single tax year and taking the standard deduction in intervening years. A donor-advised fund at ACF can be especially useful here because the client can make the larger contribution now and recommend grants to favorite charities over time.
3. Look beyond cash.
Before a client writes a check to their fund or other nonprofits, encourage them to stop and check with you first, so you can identify any highly appreciated stock within their portfolios. Publicly traded securities held for more than one year are often particularly attractive assets to give to charity. Donating shares directly can generally allow the client to avoid recognizing the unrealized capital gains while qualifying for a charitable deduction based on fair market value, subject to applicable limitations. ACF can accept the stock and sell it so that the proceeds can be used in the client’s DAF or other type of fund.
Stock isn’t the only asset worth considering. ACF can accept a variety of complex assets, and depending on a client’s circumstances, closely held business interests, real estate, and other assets may offer smart charitable planning opportunities. These gifts require more advanced planning than writing a check, so it’s better to begin that conversation sooner than later. ACF can help determine whether a proposed asset is appropriate to accept and work alongside you and your client’s other advisors.
Refer to our one-pager for gift acceptance information.
4. New deductions for non-itemizers.
Don’t overlook the new deduction for your clients who do not itemize their deductions. Beginning with the 2026 tax year, a client who takes the standard deduction can still deduct up to $1,000 in qualifying cash charitable contributions, or $2,000 for married couples filing jointly, subject to limitations (e.g., only cash gifts count, and gifts to donor-advised funds are excluded). For clients who assumed there was “no tax benefit” to their charitable gifts because they don’t itemize, this is worth mentioning.
5. Revisit long-term goals.
During the last quarter of the year, your focus is on helping clients meet the December 31 deadline for tax planning and charitable giving strategies. But don’t stop there! This is also a great time for a quick check-in on your clients’ long-term charitable plans.
- Has the client already provided for a charity or a fund at ACF in a will or trust?
- Have IRA beneficiary designations been reviewed recently to determine whether a charitable gift makes sense as part of the account’s ultimate disposition?
Year-end planning can open the door to a broader conversation about how your clients want to support the community—now and in the future.
Let’s work together.
As you address year-end planning priorities with your clients, please reach out to me at ssessa@austincf.org. We are here to help serve as your clients’ home for charitable giving—and grateful to be your first call when matters of philanthropy arise in your work.
