On Thursday, April 23, two individuals and one couple who excel beyond community expectation will be celebrated and honored.

Tom MacNaughton is the recipient of the 2026 Lenawee Leadership Award. The Lenawee Leadership Award honors a person or couple, who exemplify the underlying principle that the future of our county will be determined by the quality of its leadership.

MacNaughton has dedicated his life to serving Lenawee County through decades of leadership, mentorship, and hands-on community involvement. A tireless advocate for others, Tom’s impact spans generations – strengthening organizations, uplifting individuals, and inspiring a culture of service rooted in compassion and connection.

MacNaughton retired after a 31-year career with the Lenawee County Department on Aging, including 24 years as Director. During his tenure, he championed innovative programs that helped older adults remain independent, including transportation, home repair services, and large-scale volunteer initiatives such as a community-wide leaf-raking program that mobilized students to serve seniors. His leadership helped build a strong, lasting foundation of support for Lenawee County’s aging population.

Beyond his professional career, Tom has played a pivotal role in sustaining and strengthening key community institutions. As a longtime leader and volunteer with the Lenawee County YMCA, he helped guide the organization through a period of significant financial hardship. Serving as interim director, donating his salary back to the YMCA, and working alongside partners, he helped to secure its future. His efforts were instrumental in ensuring the YMCA’s continued presence and long-term success in Lenawee County.

Tom’s passion for youth development and mentorship is evident in his work with Adrian Public Schools, where he has coached boys and girls cross country for 13 years and girls tennis for three. Under his guidance, the cross country program has grown in both participation and success, earning multiple championships and state-level recognition. More importantly, Tom has built a culture centered on character, discipline, and belonging – impacting not only athletes, but their families and the broader community.

A lifelong runner, Tom also leads the Lenawee Runners Group and organizes community races and events that promote health, connection, and inclusion. Alongside his wife, Christine, he has dedicated years to the YMCA Splash and Dash youth triathlon, an event now named in their honor.

Known for his humility, kindness, and unwavering commitment, Tom leads by example. He often works quietly behind the scenes, always putting others first. Whether supporting seniors, mentoring young people, or strengthening community organizations, Tom MacNaughton embodies the very best of Lenawee County and continues to inspire those around him to serve, lead, and care deeply for their community.

Robert and Sandy Trevino are the recipients of the 2026 Stubnitz Award. The Stubnitz Award is presented annually to a person or couple demonstrating exemplary commitment to Lenawee Cares, our community, and volunteerism in Lenawee. The award is named in memory of Lenawee’s philanthropist and businessman, Maurice Stubnitz.

For more than five decades, Robert and Sandy Trevino have faithfully served Lenawee County through quiet, consistent volunteerism. Their lives reflect a deep belief in neighbors helping neighbors, and their steady presence has touched children, seniors, migrant workers, and families across our community. Together, they exemplify the heart of the Stubnitz Award.

Robert has devoted countless volunteer hours to the Lenawee County Department on Aging, serving as a tax consultant, trainer, and trusted helper for older adults navigating important financial paperwork. He served on the fundraising committee for Bixby Hospital, the United Way Board, has volunteered with Meals on Wheels, supported migrant ministry efforts, and given many years of service at St. Joseph Catholic Church. Through Civitan and other service organizations, Robert has consistently stepped in wherever extra hands were needed — not for recognition, but simply to help.

For more than 25 years, Sandy personally visited migrant camps throughout Lenawee County, delivering food, clothing, and essential supplies directly to families. Often organizing donations herself, she ensured that those facing hardship felt cared for and welcomed. She co-founded the Adrian Community Nursery to support families with young children and has volunteered with the Goodwill Lark Board, Maurice Spears Campus Board, Civitan, and her church community. As a Eucharistic minister and choir member, she continues to serve faithfully and joyfully.

What stands out most about Robert and Sandy is their willingness to show up week after week, year after year. Their service is rooted in compassion, humility, and a genuine desire to meet practical needs. They have strengthened our community not through titles or accolades, but through decades of hands-on care and personal connection.

Their example reminds us that meaningful change often begins with small, consistent acts of kindness — and that a deep love for Lenawee County is best expressed through service to others.

The 2026 Incito Award recipient is Tino Rebottaro. Incito means to inspire, excite, spur, increase, hasten, urge forward. The Incito Award was established in 2011 to recognize a young person, age 40 or under, who has emerged as a community leader and demonstrates a commitment to volunteerism, philanthropy, and leadership in our community.

Rebottaro has been honored with the 2026 Incito Award by the Lenawee Community Foundation for his dedication to volunteerism and his lasting impact on the local community. A 2004 graduate of Tecumseh High School, Rebottaro attended Northwood University on a football scholarship, earning a bachelor’s degree in business management. He has shown sustained civic leadership as Board Chair of the Greater Lenawee Chamber of Commerce in 2025 and continues to serve on its Board of Directors. Rebottaro’s previous volunteer involvement also includes Big Brothers Big Sisters, Housing Help of Lenawee, Neighbors of Hope, the Tecumseh Chamber of Commerce, and as Chair of the Hospice of Lenawee Annual Giving Committee. He feels fortunate to live in Lenawee County with fellow community leaders who are equally dedicated to improving the county.

Currently, Rebottaro works as a Sales Producer for Iott Insurance Agency, where he combines his business expertise with a commitment to serving the community both professionally and personally.

Outside of work and volunteering, Rebottaro enjoys spending time outdoors—golfing, camping, and other activities—with his wife, Jessica, their son, Jackson, and a close circle of friends.

There is so much to celebrate in Lenawee County! Join the Lenawee Community Foundation’s Annual Celebration breakfast on Thursday, April 23, from 7:45-9:15 a.m. at the Adrian Armory Events Center. Tickets are $20 and include breakfast. Reservations and payment are due by April 7 and can be made by contacting the Foundation at 517.263.4696, scanning or clicking the QR code:

To donate, volunteer, or get involved with one of the Foundation’s many community programs, call 517.263.4696 or visit: lenaweecommunityfoundation.com

About Lenawee Community Foundation:

The Lenawee Community Foundation is a charitable organization created by and for the community. By collecting donations and investing them for lasting impact, the Foundation funds grants, scholarships, and local initiatives to address community needs, support nonprofits, and enhance the wellbeing of Lenawee County. More than just an organization, the Lenawee Community Foundation is an opportunity for individuals, families, and businesses to leverage the power of collective giving to make sure their community stays strong and supported for years to come.

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For more information, please contact: Kirsten Stiver, 517-263-4696, kirsten@lenaweecf.com

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It’s tax season, which means it’s a terrific time to ensure that your charitable giving goals are on track. If you’ve already established a fund at the Lenawee Community Foundation (LCF), please reach out to discuss your charitable priorities for 2026 and beyond. If you’ve not yet established a fund but are considering doing so, we hope you’ll reach out, too!

Even if a professional prepares your income tax return, it’s useful to quickly review a few basic rules to pave the way for the conversation about charitable planning, especially in light of key tax law changes effective on January 1, 2026.

Here are four items to discuss with (and forward to!) your CPA.

New rules for itemizing charitable deductions

As in prior years, charitable contributions are deductible only if you itemize your deductions. If your total itemized deductions do not exceed the standard deduction, your charitable gifts will not generate an additional tax benefit (with one exception discussed below).

What’s new for 2026 is a threshold for itemizers: charitable deductions are allowed only to the extent they exceed 0.5% of your adjusted gross income. In practical terms, this functions like a deductible. If your AGI is $200,000, for example, the first $1,000 of charitable contributions will not be deductible. Only amounts above that level are eligible, subject to existing percentage-of-income limits. For some people, this change may make it more appealing to “bundle” or “bunch” contributions into a single year—such as through a donor-advised fund at the Lenawee Community Foundation—so that total giving comfortably exceeds both the standard deduction and the new AGI floor.

In addition, beginning in 2026, the value of itemized charitable deductions is capped at a 35% rate. So, even if you are in the 37% federal bracket, your charitable deduction will not offset income at your full marginal rate. While philanthropy is rarely motivated solely by taxes, this adjustment may influence the timing, structure, or asset selection for major gifts. Coordinating early with both your tax advisors and the Lenawee Community Foundation team can help you evaluate the most efficient approach.

Finally, in a bit of good news, the long-standing rule allowing cash gifts to qualified public charities (such as your fund at LCF) to be deducted up to 60% of AGI has been made permanent (after clearing the new 0.5% AGI floor). Gifts of appreciated assets—such as stock or real estate—are generally deductible up to 30% of AGI.

New deduction for non-itemizers

Beginning in 2026, even if you do not itemize deductions on your tax return, you may claim an above-the-line charitable deduction of up to $1,000 for single filers or up to $2,000 for married couples filing jointly, for cash gifts to qualifying charities. Because this deduction reduces income before AGI is calculated, it can provide a meaningful benefit. It does not apply to non-cash gifts, and certain types of funds—such as donor-advised funds—are not eligible for this particular deduction. Even so, this new rule creates planning opportunities for many households who previously saw no tax impact from their annual giving. Keep this in mind for young adult children who do not yet itemize and who would like to start getting involved in charitable giving.

Document your charitable deductions

Not surprisingly, documentation rules remain in place. Gifts over $250 require a written acknowledgment from the charity. (The Lenawee Community Foundation provides this for gifts into a fund or to LCF itself.) Non-cash gifts valued at $500 or more require IRS Form 8283, and qualified appraisals are required for donations over $5,000, such as closely held stock or real estate.

If you organize your giving through a donor-advised fund at the Lenawee Community Foundation, you might consider structuring your annual giving so that you receive a single tax receipt for your annual contribution of cash, stock, or other assets to the fund. Your CPA won’t need separate receipts for each grant the fund distributes to your favorite charities. Many donors find this consolidated recordkeeping especially helpful at tax time.

If you are age 70 ½ or older, consider gifts from your IRAs

Qualified Charitable Distributions may be even more valuable under the new tax rules. If you are age 70 ½ or older, you can use a QCD to direct funds from your IRA to certain types of charitable funds at the Lenawee Community Foundation and other public charities. The 2026 annual limit is $111,000 per taxpayer, allowing you to transfer significant amounts to charity without including the distribution in taxable income. QCDs can also satisfy required minimum distributions if you’ve reached the age where those apply.

Importantly, QCDs are not affected by the new itemized deduction floor or deduction caps, making them an especially efficient strategy for many retirees. As a reminder, QCDs cannot be directed to donor-advised funds, but they can support designated, field-of-interest, or unrestricted funds at the Lenawee Community Foundation.

The charitable tax rules have always required thoughtful planning. In 2026, that planning is simply more nuanced. We encourage you to forward this summary to your CPA or bring it to your next meeting. When you do, please keep us in the loop. It is our honor to work alongside your tax, legal, and financial advisors to help structure your giving in a way that aligns with both your philanthropic goals and your overall financial plan.

For information, call 517.263.4696, contact forlenawee@lenaweecf.com , or visit lenaweecf.com.

The team at the Lenawee Community Foundation is honored to serve as a resource and sounding board as you build your charitable plans and pursue your philanthropic objectives for making a difference in the community. This article is provided for informational purposes only. It is not intended as legal, accounting, or financial planning advice. Please consult your tax or legal advisor to learn how this information might apply to your own situation.

### Media contact: Kirsten Stiver, 517-263-4696, kirsten@lenaweecf.com.

The post Why 2026 is different: Four tax-time reminders appeared first on Lenawee Community Foundation.

That belief has guided the Lenawee Community Foundation (LCF) for decades. As a community foundation created by and for Lenawee County, LCF exists to connect people who care with causes that matter — stewarding charitable gifts, responding to local needs, and helping ensure our community remains strong and supported for generations to come.

One of the many ways that commitment takes shape is through the Lenawee County Resource Guide.

Since 2005, when a local information and referral service discontinued operations, LCF has ensured this vital connection point remained available to the community. For more than 20 years, the Foundation has maintained and updated the Guide, helping residents navigate the many nonprofit, public, and community-based services available across Lenawee County.

The Resource Guide includes assistance for food, housing and utilities, medical and dental care, employment, counseling, youth services, senior support, disability resources, disaster response, and more. It is available online through LCF’s website, can be emailed upon request, and is shared in printed form with schools, nonprofit partners, first responders, churches, businesses, and other community organizations.

At its heart, the Guide reflects something bigger than a directory. It represents a community working together, with organizations collaborating, donors investing in solutions, and residents supporting one another.

LCF staff work alongside local partners to keep information current and to help ensure that when someone reaches out, they are guided toward the right support. Over the years, the Foundation has also helped foster collaboration among nonprofits, reinforcing a shared belief that every door can be the right door when neighbors are committed to helping neighbors.

Now, in response to the evolving needs of Lenawee County, the Lenawee County Resource Guide is available in Spanish — expanding access and ensuring more residents can connect with available services. Lenawee Community Foundation Executive Vice President Paula Trentman partnered with Rudy Flores, Co-Chairman of the Southeastern MI Migrant Resource Council, to identify a translator. Flores connected LCF with Elizbia Xaxni-Capula.

Elizbia Capula is one of 10 Agricultural Employment Liaisons covering the state of Michigan providing employment, training and supportive resources to agriculture employers and their employees. In her role with the Michigan Department of Labor and Economic Opportunity’s Agricultural and Foreign Labor Services team, Capula ensures migrant and seasonal farm workers, as well as agricultural employers, have access to programs available through local Michigan Works! service centers. When agricultural workers are unable to visit a service center because of working hours or transportation barriers, services are provided at homes, worksites or other gathering places. More information is available at Michigan.gov/AFLS.

Flores, who works to create equitable opportunities for underserved members of our community commented, “THANK YOU for identifying the need for your translated agency guide and taking action!  Your advocacy speaks volumes and truly sets the precedent needed to build community trust, and of what genuine advocacy looks like!  Bendiciones!”

By offering the Resource Guide in both English and Spanish, LCF continues to strengthen the fabric of Lenawee County, helping ensure that access to support, opportunity, and information is available to all.

Because at its core, a community foundation is about people pooling resources, sharing responsibility, and investing together in a future filled with Health, Happiness, and Hope — for the love of Lenawee, now and forever.

About Lenawee Community Foundation:

The Lenawee Community Foundation is a charitable organization created by and for the community. By collecting donations and investing them for lasting impact, the Foundation funds grants, scholarships, and local initiatives to address community needs, support nonprofits, and enhance the wellbeing of Lenawee County. More than just an organization, the Lenawee Community Foundation is an opportunity for individuals, families, and businesses to leverage the power of collective giving to make sure their community stays strong and supported for years to come.

### For more information, please contact: Kirsten Stiver, 517.263.4696, kirsten@lenaweecf.com

The post Lenawee Community Foundation expands longstanding Resource Guide with new Spanish edition appeared first on Lenawee Community Foundation.

Applications will be accepted March 1 – April 1, 2026, from Lenawee County health and human service nonprofits assisting individuals and families facing food insecurity, housing instability, limited access to healthcare, and other critical basic needs. Grant guidelines, eligibility requirements, and application materials are available at lenaweecommunityfoundation.com/grants/apply-for-a-grant/. Maximum award request is $15,000. Organizations with questions are encouraged to contact the Foundation at forlenawee@lenaweecf.com or 517.263.4696 for assistance.

Grant requests will be carefully reviewed by the Lenawee Cares Committee through a thoughtful evaluation process before recommendations are submitted to the Lenawee Community Foundation Board of Directors for final approval. Award notifications will be made in June.

The 2025-26 Lenawee Cares campaign marked another year of remarkable generosity from local donors, businesses, and community partners. Because of that generosity, funds raised are now being directed where they are needed most — supporting local nonprofit organizations that understand our community and are uniquely positioned to respond.

Local businesses supporting our community

Gleaner Life Insurance Society is one of many local businesses that support our neighbors through the Lenawee Cares program. “The Gleaner Gives campaign reflects the generosity of our employees, whose personal contributions make this impact possible,” Gleaner Life Insurance Society President and CEO Todd Warner stated. “We are proud to support the Lenawee Community Foundation and invest in the community where we live and work.”

“We are deeply grateful to Gleaner and its employees for their generous support of Lenawee Cares through the Gleaner Gives program,” said Bronna Kahle, President and CEO of the Lenawee Community Foundation. “This partnership demonstrates what community leadership truly looks like. Their investment along with many other businesses and individuals will help ensure that individuals and families across Lenawee County have access to essential basic-needs services — from food and housing support to other critical resources — strengthening stability and opportunity for our neighbors. Together, we are building a healthier, stronger Lenawee for today and for generations to come.”

Established in 2016, Lenawee Cares has distributed more than $4 million to local organizations serving neighbors in need. These investments help secure access to food, shelter, healthcare, transportation, and other essential services that provide stability and opportunity throughout Lenawee County.

Through Lenawee Cares, the Lenawee Community Foundation continues its commitment to strengthening HEALTH, cultivating HAPPINESS, and inspiring HOPE for everyone who calls Lenawee home. By working together — donors, nonprofits, volunteers, and community leaders — we are ensuring Lenawee remains a safe, viable, and thriving place for all. For the love of Lenawee.

About the Lenawee Community Foundation:

The Lenawee Community Foundation is a charitable organization created by and for the community. By collecting donations and investing them for lasting impact, the Foundation funds grants, scholarships, and local initiatives to address community needs, support nonprofits, and enhance the wellbeing of Lenawee County. More than just an organization, the Lenawee Community Foundation is an opportunity for individuals, families, and businesses to leverage the power of collective giving to make sure their community stays strong and supported for years to come.

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For more information, please contact: Kirsten Stiver, (517) 263-4696, kirsten@lenaweecf.com

The post Lenawee Cares grant applications open March 1 for local health & human services organizations appeared first on Lenawee Community Foundation.

Research and survey results tell us that many clients’ most consequential estate and financial planning activities arise not from long-term intentions, but from sudden change. Moments like this are challenging because clients are often overwhelmed and unsure how to proceed, and even the best advice can feel like too much information delivered too soon. In these situations, be aware that charitable planning can help re-anchor clients’ decision-making in values rather than fear or urgency. For many clients, generosity is one of the few topics that still feels familiar when everything else is shifting.

Here are three examples:

Change in assets

Following a divorce settlement, a client may suddenly be holding cash, concentrated stock, or other highly appreciated assets. The client may also be juggling other priorities: adjusting lifestyle expectations, supporting adult children, and rethinking an estate plan. When the client also wants to do something charitable but isn’t sure yet what organizations to support, setting up a donor-advised fund at the Lenawee Community Foundation can be a natural fit in some cases, allowing the client to be eligible for a tax deduction when the contribution is made while taking time to decide which charities to support and when.

Loss of spouse

A client whose spouse has recently passed away may want to make a charitable gift in the spouse’s memory, but likes the idea that the gift could benefit the community for many generations and address urgent needs that arise decades from now. Setting up an unrestricted fund at the Lenawee Community Foundation allows a client to support evolving community needs over time as well as support the mission of the Lenawee Community Foundation itself.

Retirement

A 74-year-old client who just retired is feeling less “relevant” outside of the workforce, and therefore would like to do something meaningful for the community. With plenty of assets in retirement accounts, the client does not need to rely on distributions from IRAs to maintain lifestyle standards. This client could be a good candidate to establish a designated fund (to support a specific nonprofit organization) or a field-of-interest fund (to support an area of need such as education, health care, or the arts) at the Lenawee Community Foundation. Then, the client may direct Qualified Charitable Distributions from IRAs (up to $111,000 per taxpayer in 2026) to the fund, bypassing adjusted gross income and counting toward required minimum distributions.

The Lenawee Community Foundation is happy to help. Next time you are meeting with a client who is experiencing one of life’s inevitable rough patches, remember that charitable planning allows your client to take action that brings joy, reflects identity, aligns with purpose, and helps the client shift from a reactive mode to an intentional one.

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What’s the background with the IRS?

Under long-standing IRS guidance, a charitable contribution is generally considered “made” for tax purposes when the donor irrevocably parts with control of the gift. For contributions made by check and sent through the mail, the IRS has traditionally treated the date of the U.S. Postal Service postmark as the date of the gift, even if the charity receives the check later. This approach is reflected in IRS Publication 526 and generally parallels the broader “mailbox rule” under Internal Revenue Code Section 7502, which treats certain documents and payments as timely based on their postmark date rather than the date of receipt.

Okay, so if this is not an IRS issue, what happened?

In November 2025, the U.S. Postal Service (not the IRS) changed how postmarks are applied. Effective December 24, 2025, the official postmark date is now defined as the date of the first automated processing scan at a USPS processing facility, rather than the date a letter is dropped in a mailbox or handed to a clerk at a local post office. As a result, mail deposited on December 31, 2025 may not have actually received a postmark until several days later, especially around the holidays. This change took many people by surprise and created a lot of confusion, prompting the USPS to issue a “facts and myths” circular.

So, what’s this got to do with the IRS?

Because the IRS’s practices continue to rely on the postmark to establish the date of a mailed charitable gift, this change can cause a contribution a client intended to deduct for 2025 to be treated as a 2026 contribution if the postmark reflects a January processing date.

If my client got caught up in this change, is the client totally out of luck for a 2025 charitable deduction?

Not necessarily. Remember, the underlying IRS rules governing charitable contribution timing have not changed. Publication 526 still requires your clients to “substantiate”—meaning document—the date of their gift, and the IRS continues to look at objective evidence to substantiate and determine when the contribution was made. What has changed is the ability to rely entirely on an ordinary envelope postmark as proof of a year-end gift. (Advisors should understand that the statutory mailbox rule in Section 7502 is primarily directed at tax filings and payments to the IRS, but in practice the IRS uses similar concepts when evaluating the timing of charitable gifts, particularly where the postmark is the primary evidence of mailing.)

Okay, it sounds like all is not lost. What should I do to help my client?

If a client was caught up in this rule change at the end of 2025, the first step is to gather and preserve any alternative proof that establishes when the gift was actually mailed. Documentation such as a USPS Certificate of Mailing, a certified or registered mail receipt, or a manually applied postmark or postage validation imprint obtained at the retail counter can help demonstrate that the donor relinquished control of the gift before year-end, even if the automated processing postmark is later. Even where the client has such postal documentation, contemporaneous records such as copies of the check, the client’s notes, and any correspondence with the charity should also be retained in the event the deduction is questioned. In other words, you may be able to build a case to support a client’s deduction for 2025.

What should clients do for 2026 and beyond?

Advisors should counsel clients on how to avoid this issue going forward. Electronic giving methods such as online donations, ACH or wire transfers, and completed transfers of publicly traded securities provide clearer and more immediate timestamps for deduction purposes and do not depend on postal processing practices.

How can the Lenawee Community Foundation help?

Reach out to our team early in the year! Many clients find themselves rushing around at year-end to make charitable donations. The change in the postal rules is a terrific reason to remind a client that organizing charitable giving through a donor-advised fund at the Lenawee Community Foundation allows the client to make a donation for tax purposes to the donor-advised fund well before the end of the year, thereby securing any applicable charitable deduction, and then recommending grants from the donor-advised fund anytime to favorite charities. As always, we look forward to serving you and your clients!

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As of January 30, 2026, a record 12,652.5 pounds of venison has been donated to Lenawee food pantries and community meal programs. Nearly two and a half times the amount donated in the same period last year. This equates to at least 50,610 meals for our neighbors in need. The Hunters Helping Lenawee program has provided more than 130,500 meals since its inception, making a significant impact in the effort to help lessen hunger in Lenawee.

Nearly 15 percent of Lenawee County residents face food insecurity. With the ability to feed at least four people with each pound of venison donated, Hunters Helping Lenawee is providing lean, quality protein to help fight hunger right here at home.

Hunters Helping Lenawee began in 2010 with initial funding from individual donors and grants from local foundations, including the Lenawee Community Foundation.

The first year of the program, just over 1,200 pounds of venison was donated. That number has increased tenfold over the life of the program. Participating deer processors include Exact Wildlife Creations (Tipton), Kasper’s Hickory House (Clinton), Palmer’s Deer Processing (Britton), as well as the addition of Monahan’s Meat Market (Adrian) this hunting season, which has had a significant impact on venison donation to the program.

“Hunters Helping Lenawee shows what’s possible when generosity and community come together,” said Bronna Kahle, LCF President and CEO. “From hunters and processors to food pantries, meal programs, volunteers, and donors, so many caring people make this program thrive. This commitment helps ensure local families, individuals, and seniors have access to nutritious meals—strengthening the health, happiness, and hope of our community.”

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Social Security COLA increases

The Social Security Administration announced a cost-of-living adjustment (COLA) increase effective January 1, 2026. This increase reflects inflation’s trajectory and affects many retirees who also engage in philanthropy.

Importance to charitable giving: Retirees are a unique group when it comes to tools and techniques related to charitable giving. Given that a high percentage of older cohorts give to charity each year, discussing your clients’ Social Security benefits is a logical juncture to also bring up charitable giving plans for 2026 and beyond.

Standard deduction increases

For tax year 2026, the standard deduction increased to $16,100 for single taxpayers, $24,150 for heads of households, and $32,200 for married couples filing jointly.

Importance to charitable giving: The standard deduction is a key factor in charitable giving strategies. If a client’s total itemized deductions—including charitable gifts—exceed the standard deduction, they are eligible to itemize. Reviewing this threshold and considering a “bunching” strategy (accelerating multiple years of giving into one tax year) can help maximize charitable support through 2026 and beyond.

Tax brackets

Though the tax rates remain at a range from 10% to 37%, the income levels that define each bracket for 2026 have shifted.

Importance to charitable giving: Examining tax brackets with clients presents a timely opportunity to discuss their charitable giving strategies. With the new limitations on itemized deductions that took effect in 2026 (specifically the 0.5% floor and the 35% cap), it’s important to help clients plan carefully so that their philanthropy remains tax-efficient.

Qualified Charitable Distributions (QCDs)

For tax year 2026, the per-taxpayer limit for Qualified Charitable Distributions (QCDs) has been increased for inflation to $111,000, up from $108,000 in 2025. And, the limit for a one-time QCD from an IRA to a split-interest vehicle has been adjusted for inflation to $55,000, up from $54,000.

Importance to charitable giving: Because clients age 70 ½ or older can direct IRA distributions to charity without including them in taxable income (a “Qualified Charitable Distribution”), these clients can reduce their AGI and, if applicable, satisfy all or part of their required minimum distributions (RMDs). A QCD to a qualified fund at the Lenawee Community Foundation (such as a designated or field-of-interest fund but not a donor-advised fund) remains one of the most tax-efficient ways to support charity.

Non-itemizer charitable deductions

Beginning with tax year 2026, a single-filer taxpayer who does not itemize deductions will be allowed to deduct up to $1,000 in cash donations to qualified charities (excluding donor-advised funds and private foundations). Non-itemizing joint filers may deduct up to $2,000.

Importance to charitable giving: Despite the relative inflexibility of the new deduction (e.g., gifts of appreciated stock don’t count and neither do gifts to donor-advised funds), nevertheless, this provision for non-itemizers could help encourage people to begin their charitable giving journey, especially in the case of young professionals. To that end, you might consider mentioning this new deduction to your high income-earner clients who have adult children. The Lenawee Community Foundation can help by offering non-donor-advised fund options to receive the $1000 or $2000 gifts as well as offer opportunities for family learning and hands-on involvement.

As 2026 gets into full swing, please reach out to the Lenawee Community Foundation team! We are honored to be your first call on all matters related to charitable giving. Thank you for the opportunity to help you serve your clients!

The post What’s New in the Numbers: A Checklist for Charitable Tax Rules in 2026 appeared first on Lenawee Community Foundation.

So what now? Should you still recommend that your clients establish and use donor-advised funds at the Lenawee Community Foundation to organize their charitable giving?

Absolutely yes! Donor-advised funds remain a highly relevant and strategic tool for your clients. The IRS’s new deductibility limits may reduce the marginal tax benefit of giving for some of your clients, but nothing has changed about the donor-advised fund’s broader planning advantages for all of your charitable clients. Here’s why:

–Fundamentally, regardless of tax benefits, your clients’ charitable intent is driven by values, legacy, and a desire for community impact. (No one gives away a dollar to save 35 cents!) That’s why you want to offer your clients the most effective charitable planning vehicles available to achieve charitable goals. A donor-advised fund at the Lenawee Community Foundation often plays a crucial role in a client’s overall philanthropy structure. Here’s why:

–A donor-advised fund still allows clients to separate the timing of their charitable deduction from the timing of their actual grants to favorite charities, thereby preserving flexibility in years when income is unusually high or coming in handy when planning around liquidity events, even if the deduction is partially constrained under new laws.

–Lenawee Community Foundation donor-advised funds, in particular, provide benefits that extend well beyond the tax code. That’s because of our team’s local expertise, deep knowledge of regional nonprofits, and ability to help your clients align their giving with real community needs.

–When you work with the Lenawee Community Foundation, you can confidently recommend a donor-advised fund because you know the client will receive administrative simplicity, top-notch service, and plenty of opportunities for deep community connections and multigenerational philanthropy.

In short, donor-advised funds at the Lenawee Community Foundation support your clients’ holistic wealth and legacy planning goals. The Foundation makes it easy for you, as the advisor, to integrate a donor-advised fund into a client’s estate plan, use a donor-advised fund to smooth charitable giving over time as a client’s income ebbs and flows, and lean on the donor-advised fund as a platform for strategic philanthropy that can evolve alongside a client’s unique life and financial circumstances.

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