{"id":95682,"date":"2026-10-13T11:20:52","date_gmt":"2026-10-13T18:20:52","guid":{"rendered":"https:\/\/www.sacregcf.org\/?p=95682"},"modified":"2026-10-13T11:46:49","modified_gmt":"2026-10-13T18:46:49","slug":"year-end-checklist","status":"publish","type":"post","link":"https:\/\/www.sacregcf.org\/es\/year-end-checklist\/","title":{"rendered":"Year-End Checklist: Repeat, Repeat, Repeat\u00a0"},"content":{"rendered":"\n

It\u2019s October! You are well aware of the calendar, of course, and so are your clients. You\u2019ve also likely already begun reminding clients about year-end tax deadlines and important loose ends to tie up before 2027 hits. Remember, though, that memories are short, and just because you\u2019ve already mentioned year-end deadlines doesn\u2019t mean you should stop<\/em> reminding your clients. Clients appreciate knowing that you are on top of their estate planning, tax planning, and financial planning priorities.  <\/p>\n\n\n\n

When it comes to charitable giving reminders, the Foundation is here to help! Reminders are especially important this year because new charitable deduction rules took effect in 2026 and markets may have created opportunities for clients to give appreciated assets\u2014not to mention the usual changes in families, businesses, and finances that are inevitable every year. <\/p>\n\n\n\n

Here is a checklist of five important items to include in your client conversations as you help clients prepare for December 31 deadlines. <\/p>\n\n\n\n

Client 70\u00bd or older? Ask about QCDs. Always<\/em>. <\/h2>\n\n\n\n

We\u2019ve said it before and we\u2019ll say it again! For clients age 70\u00bd 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<\/a>, QCDs cannot be made to Donor Advised Funds, although other types of funds at the Foundation may qualify. <\/p>\n\n\n\n

Much ado about bunching. <\/h2>\n\n\n\n

As you work with clients who regularly support favorite charities, it\u2019s crucial to revisit a technique called \u201cbunching.\u201d 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 the Foundation can be especially useful here because the client can make the larger contribution now and recommend grants to favorite nonprofits over time. <\/p>\n\n\n\n

Cash is not king!  <\/h2>\n\n\n\n

Before a client writes a check to their fund at the Foundation or to another nonprofit, encourage them to stop, think, and check with you first! Advisors are often looking for highly appreciated stock within clients\u2019 portfolios. Publicly traded securities held for more than one year are often particularly attractive assets to give to charity because donating the 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. The Foundation can accept the stock and sell it so that the proceeds can be used in the client\u2019s Donor Advised, Designated, or Field of Interest Fund. <\/p>\n\n\n\n

What\u2019s more, stock isn’t the only asset worth considering. Depending on a client’s circumstances, closely held business interests, real estate, and other appreciated property may offer charitable planning opportunities. These gifts require more advance planning than writing a check\u2014and that’s precisely why October is a good time to start the conversation. The Foundation can help determine whether a proposed asset is appropriate to accept and work alongside you and the client\u2019s other advisors. <\/p>\n\n\n\n

Non-itemizers, raise your hands!  <\/h2>\n\n\n\n

Don’t overlook the new deduction for your clients who do not itemize their deductions. Beginning with the 2026<\/a> 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.<\/em>, only cash<\/em> gifts count, and gifts to Donor Advised Funds are excluded). For clients who assumed there was \u201cno tax benefit\u201d to their charitable gifts because they don’t itemize, this is worth mentioning!  <\/p>\n\n\n\n

Think long-term. <\/h2>\n\n\n\n

Certainly, during the last quarter of every year your focus is likely on helping clients meet the December 31 deadline for various tax planning and charitable giving strategies. But don\u2019t stop there! This is also a great time to do a quick check-in on your clients\u2019 long-term charitable plans<\/a>. Has the client already provided for their fund at the Sacramento Region Community Foundation or for another nonprofit, 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\u2019s ultimate disposition? Your clients are in a \u201cget it done\u201d mode anyway, so now is a good opportunity to make sure their charitable intentions are accurately reflected in an estate plan. <\/p>\n\n\n\n

As you address year-end planning priorities with your clients, please reach out to the Foundation. We are honored to serve as your clients\u2019 home for charitable giving\u2014and grateful to be your first call when matters of philanthropy arise in your work. Thank you!  <\/p>\n\n\n\n

<\/div>\n\n\n\n
\n
\n

Let’s Get Started<\/h3>\n\n\n\n

Your philanthropy is personal. The Sacramento Region Community Foundation staff is your support team \u2014 here to help you give with confidence, now or after your lifetime.<\/p>\n\n\n\n

<\/div>\n\n\n
\"Kelly<\/a><\/div>\n

Kelly Siefkin, CFRE<\/a><\/h4>\n
Chief Philanthropy Officer<\/div><\/div><\/div><\/div><\/div>\n
\"Chelsea<\/a><\/div>\n

Chelsea Fahr, CFRE<\/a><\/h4>\n
Senior Director of Philanthropy<\/div><\/div><\/div><\/div><\/div>\n
\"Rebekah<\/a><\/div>\n

Rebekah Rabiroff<\/a><\/h4>\n
Director of Legacy Giving<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t