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Five Charitable Giving Reminders for Your Year-End Client Checklist

As the end of the year approaches, you’re probably already talking with clients about tax deadlines, financial decisions, and plans they want to finalize before December 31. Even if you’ve covered these topics before, a few reminders can go a long way! It’s also a good time to revisit charitable giving. New tax rules in 2026, along with changes in clients’ circumstances, may affect how they choose to give. Here are five reminders for your year-end checklist.

1. Ask About Qualified Charitable Distributions

Do you have clients age 70½ or older? Remind them about Qualified Charitable Distributions (QCDs), which allow eligible clients to make charitable gifts directly from their IRAs. In 2026, the annual limit is $111,000 per taxpayer. These gifts generally aren’t included in taxable income, and for clients who are required to take minimum distributions from their IRAs, a QCD can also count toward that amount. Donor-advised funds aren’t eligible, but AACF can help you and your clients explore other giving options that may qualify.

2. Revisit the Timing of Charitable Gifts

For clients who give regularly, it may be worth taking another look at when they make their donations. With the higher standard deduction and new charitable giving rules taking effect in 2026, some clients may benefit from making several years’ worth of donations at once. This strategy, known as bunching, may allow clients to itemize deductions in one year and take the standard deduction in others. A new rule requiring charitable contributions to exceed 0.5% of adjusted gross income before they’re deductible is another reason to consider this approach.

3. Consider Gifts Beyond Cash

When your clients are planning their year-end charitable gifts, cash may be the first thing that comes to mind. But it’s worth asking whether they have other assets they might want to donate. For example, if you have a client who owns stock that has increased in value, they may benefit from donating the shares directly to charity rather than selling them first. Depending on how long they’ve owned the stock and other tax considerations, this approach may help them avoid capital gains taxes and qualify for a charitable deduction.

Real estate and business interests may also be options. These gifts can take more time to arrange, so it helps to start planning early. AACF can work with you and your clients to determine which assets may be appropriate for charitable giving.

4. Remember Clients Who Don’t Itemize

There’s also a new tax benefit in 2026 for clients who take the standard deduction. Eligible individuals can deduct up to $1,000 in charitable cash donations, while married couples filing jointly can deduct up to $2,000 (some restrictions apply). For clients who haven’t been able to deduct their charitable gifts in the past because they don’t itemize, this could definitely be worth bringing up. They may now be able to receive a tax benefit for donations they’re already planning to make.

5. Check In on Long-Term Giving Plans

Year-end planning is also a good opportunity to ask clients about the charitable gifts they hope to make in the future. Have they included favorite nonprofits in their estate plans? Are their retirement account beneficiaries up to date? Have their priorities for charitable giving changed? These questions can help your clients think about how they want to support the causes they care about well beyond their lifetimes. AACF can work with clients and their advisors to establish Legacy Funds that support nonprofits and community needs for years to come.

Make Charitable Giving Part of the Year-End Conversation

As you help clients prepare for the end of the year, remember to revisit their charitable giving plans. A timely reminder may help someone explore a new giving option or move forward with a gift they’ve been considering.

The Athens Area Community Foundation works with professional advisors and their clients to explore charitable giving options and support the causes that matter to them. If a client has charitable goals they’d like to address before December 31, reach out to AACF to discuss the next steps.