The good news? Thoughtful year-end giving doesn’t have to be complicated. The Lenawee Community Foundation can help you focus on what matters most, work alongside your tax and financial advisors, and explore giving strategies that make sense for you and the causes you care about.

As you look toward the end of 2026, here are five things worth considering.

1. Start With What You Want Your Giving to Accomplish

Before getting into tax deductions or deciding which assets to give, start with a more personal question: What do you want your generosity to make possible?

Perhaps you want to continue supporting organizations that have been important to you for years. Maybe you’d like to respond to an emerging need in Lenawee County, involve your children or grandchildren in giving, or set aside resources now for charitable decisions you’ll make later.

This is where our team can be especially helpful. Because we’re connected to the organizations and people doing important work throughout Lenawee County, we can help you learn more about the causes you care about, introduce you to opportunities you may not yet know about, and share what we’re seeing and learning about our community’s changing needs.

Start with what matters to you. The giving strategy can follow.

2. Consider What You Give, Not Just How Much

Writing a check or using a credit card may be convenient, but cash isn’t necessarily the most tax-efficient asset to give.

If you own publicly traded stock or other assets that have appreciated significantly, donating those assets directly to your fund at the Foundation or another charity may allow you to avoid capital gains tax that could apply if you sold the asset first, while potentially qualifying for a charitable deduction based on fair market value, subject to applicable rules and limitations.

The Foundation can accept not only publicly traded securities but also more complex assets, such as closely held business interests or real estate. If you’re considering selling a highly appreciated asset, talk with your professional advisors and our team before the sale takes place. That conversation can open up charitable options that may no longer be available once the transaction is complete.

3. Take Another Look at the 2026 Tax Rules

Several important changes to federal charitable giving rules took effect in 2026.

Taxpayers who itemize generally can deduct charitable contributions only to the extent the contributions exceed 0.5% of adjusted gross income. For taxpayers in the highest federal income tax bracket, a new limitation also generally reduces the maximum federal income tax benefit of itemized deductions from 37% to 35%.

At the same time, taxpayers who do not itemize may now claim a deduction of up to $1,000 for individuals and $2,000 for married couples filing jointly for qualifying cash gifts to certain public charities. Gifts to donor-advised funds, private foundations, and certain other organizations do not qualify for this new deduction.

So, what might these changes mean for your charitable giving? The timing and structure of your gifts may be worth another conversation with your advisors.

For example, some donors may benefit from “bunching” several years of charitable contributions into a single year rather than giving the same amount every year. Our team can work alongside your tax advisor to explore approaches that support your charitable goals while taking your individual tax situation into consideration.

4. If You’re 70½ or Older, Don’t Overlook Your IRA

A qualified charitable distribution, or QCD, can be a useful charitable planning tool for eligible IRA owners.

In 2026, eligible IRA owners age 70½ and older may direct up to $111,000 from an IRA. A QCD is excluded from taxable income and, for donors who are subject to required minimum distributions, can count toward satisfying the RMD.

There are important rules about where QCDs can go. For example, they cannot be made to donor-advised funds. But the Lenawee Community Foundation offers other types of funds that can receive QCDs, including, in many cases, designated funds that support particular charities, field-of-interest funds focused on particular causes, and unrestricted funds that allow the Foundation to respond to changing community needs.

If you’re eligible for a QCD, talk with our team and your professional advisors about whether it could be a good fit for your year-end giving plans.

5. Don’t Wait Until the Last Week of December!

Perhaps the simplest year-end giving tip is also one of the most important: Start now.

Stock gifts take time to transfer. Gifts of real estate, closely held business interests, and other complex assets may require appraisals, due diligence, and coordination among multiple advisors. Even a relatively straightforward charitable plan can become more difficult when everyone is racing toward a December 31 deadline.

Now is a great time to look at what you’ve already given this year, what you still hope to accomplish, and which assets might make the most sense to use.

And remember, you don’t have to sort through all those year-end giving decisions alone. Bring the Lenawee Community Foundation into the conversation with your CPA, financial advisor, or estate planning attorney. We’re happy to work alongside you and your advisors to explore your options and help connect your charitable plans with meaningful impact.

Because at the end of the day, year-end giving isn’t just about December 31. It’s about what you want your generosity to make possible, now and for the future.

The post Sorting through year-end charitable giving tips appeared first on Lenawee Community Foundation.

In light of these trends, it may be especially helpful for estate planning attorneys, CPAs, and financial advisors to make IRAs part of the charitable planning conversation. Why? Because:

–Clients may blur the two opportunities together

–Clients may know about one opportunity but not the other

–Clients may simply not realize that IRAs and other retirement assets can play a role in their charitable plans at all

So, what are these opportunities, in plain language, that you can use with your clients? Here’s a primer:

Lifetime giving opportunities for clients age 70½ and older

As you likely know, a client age 70½ or older may make a Qualified Charitable Distribution (QCD) directly from an IRA to a qualified charity, including some types of funds at the Lenawee Community Foundation (but not a donor-advised fund, although pending legislation could change that). In 2026, the inflation-adjusted QCD limit is $111,000 per taxpayer.

QCDs can become particularly relevant for a client when required minimum distributions begin, currently at age 73. A QCD can count toward a client’s RMD while still excluding the distributed amount from taxable income, assuming applicable requirements are met. But there is no need to wait until RMD age to begin the conversation. The QCD opportunity begins at 70½.

Under current law (note that legislation is pending that could change it), QCDs generally must come from IRAs; distributions directly from employer-sponsored retirement plans such as 401(k)s and 403(b)s do not qualify.

Legacy giving opportunity for clients of all ages

A separate opportunity comes into play when considering a client’s legacy. A client can name a charity (including a donor-advised fund at the Foundation) as the beneficiary of an IRA or other type of eligible retirement plan, allowing some or all of the assets remaining in the account at death to pass to charity. The designation itself is relatively simple, and it can be incorporated into a client’s overall estate and charitable planning without necessarily changing the client’s current lifetime giving.

This technique is especially useful because retirement plan assets passing to a charitable beneficiary typically are not subject to the income tax that generally applies when heirs receive taxable distributions from inherited traditional IRAs and retirement plans.

So, what’s the issue?

Clients sometimes do not realize that these opportunities are independent of one another. One client might use QCDs to support favorite charities throughout retirement and also name a charity as the beneficiary of some or all of a retirement account. Another client may have little interest in lifetime IRA giving but find the beneficiary designation compelling as part of a legacy plan.

That’s why charitable planning with retirement assets can be an ongoing conversation. Retirement balances change. Charitable interests evolve. Clients reach new ages and life stages. Estate plans get updated. And a client who wasn’t ready to consider one of these strategies the last time you discussed charitable giving may be ready now.

As retirement assets continue to grow and the Great Wealth Transfer accelerates, two simple questions can help keep both opportunities in the conversation with charitably inclined clients:

–If you’re 70½ or older, could your IRA help support the causes you care about during your lifetime?

–Could your retirement assets play a role in the legacy you ultimately leave behind?

It’s also worth watching pending legislation that might expand the ways your clients can use QCDs. Congress is considering two bipartisan charitable giving proposals: the Charity Parity Act, which would permit QCDs directly from employer-sponsored retirement plans, such as 401(k)s, in addition to traditional IRAs, and the IRA Charitable Rollover Facilitation and Enhancement Act, which would extend QCD eligibility to donor advised funds. Neither proposal has advanced beyond committee, but both remain pending and could expand charitable giving options for clients if enacted.

Whether the conversation is about giving during a client’s lifetime, planning a charitable legacy, or both, our team is here as a resource. We’re happy to work alongside you to explore how retirement assets may help your clients support the people and causes they care about, now and in the future.

The post Apples and oranges: Lifetime and legacy giving with IRAs appeared first on Lenawee Community Foundation.

They can also come with plenty of rules! That’s why the Lenawee Community Foundation is here to help. Our team can work alongside your tax, financial, and estate planning advisors to explore how retirement assets might fit into your overall charitable plans.

As year-end approaches, here are five things worth knowing, plus one important bonus.

1. Age 70½ Is Still an Important Charitable Giving Milestone

If you’ve reached age 70½, you may be eligible to make a Qualified Charitable Distribution, or QCD, directly from your IRA to an eligible charitable organization.

This opportunity begins even though Required Minimum Distributions generally don’t begin until later, at age 73 or 75, depending on your birth year. In other words, you don’t have to wait until RMDs begin to consider using a QCD as part of your charitable giving.

2. The 2026 QCD Limit Is $111,000 Per Taxpayer

The annual QCD limit is indexed for inflation and is $111,000 in 2026. If you’re married and both you and your spouse meet the eligibility requirements and have your own IRAs, each of you has a separate limit.

Unlike a conventional charitable contribution, a QCD generally is excluded from your taxable income rather than claimed as a charitable income tax deduction. And if you’re already taking RMDs, a qualifying QCD can count toward satisfying your RMD.

That can make a QCD an especially useful option if you don’t itemize deductions, or if you’d simply like to use a portion of your IRA to make a difference for the organizations and causes you care about.

3. Make Sure the Money Travels the Right Path

With QCDs, the details matter. To qualify, the distribution must be made directly from your IRA to an eligible charitable organization. Generally, you can’t withdraw the money yourself, deposit it into your bank account, and then write a check to charity and receive QCD treatment.

There’s another important limitation: Under current law, donor-advised funds generally cannot receive QCDs. But if you have a donor-advised fund at the Lenawee Community Foundation, that doesn’t mean the Foundation can’t help.

Other types of funds may be eligible to receive QCDs, including, in many cases, designated funds that support particular organizations, field-of-interest funds focused on causes you care about, and unrestricted funds that give the Foundation flexibility to respond to Lenawee County’s changing needs.

Before initiating a transfer, reach out to our team and your professional advisors. Together, we can help you explore which options may best fit your charitable goals.

4. Keep an Eye on Potential Changes

QCD rules could become more flexible in the future. Bipartisan proposals currently under consideration would expand how these charitable distributions can be used.

One proposal, the Charity Parity Act, would allow eligible donors to make QCDs directly from certain employer-sponsored retirement plans, such as 401(k)s and 403(b)s, rather than requiring charitable distributions to come from an eligible IRA.

Another bipartisan proposal, the IRA Charitable Rollover Facilitation and Enhancement Act of 2026 (S. 3975), would allow QCDs to donor-advised funds.

Neither proposal is current law, so these expanded options aren’t available yet. But they’re worth watching, particularly if retirement assets or a donor-advised fund are an important part of your charitable plans.

5. Don’t Forget About Your IRA When Planning Your Legacy

QCDs can help you use retirement assets for charitable giving during your lifetime. But there’s another opportunity that’s easy to overlook: You can name a charitable organization, including your fund at the Lenawee Community Foundation or the Foundation itself, as a beneficiary of an IRA or other retirement account.

Retirement accounts can be particularly attractive assets to leave to charity. Traditional retirement assets left to individual heirs may carry income tax consequences, while a tax-exempt charitable organization generally does not pay income tax when it receives those assets.

And the process may be simpler than you think. You may be able to leave all or a percentage of a retirement account to charity by updating your beneficiary designation without changing your will or revocable trust. Of course, any beneficiary designation should be coordinated with your overall estate plan and reviewed with your legal, tax, and financial advisors.

And a Bonus: You Don’t Have to Figure It Out Alone

Retirement assets sit at the intersection of tax planning, financial planning, estate planning, and charitable giving. That’s why we value the opportunity to work alongside you and your professional advisors.

Whether you’re considering a QCD before year-end, thinking about including charitable giving in your beneficiary designations, or simply wondering whether your retirement assets could help you accomplish more for the causes you care about, we’d be honored to be part of the conversation.

You know what matters most to you. Our team can help you explore how the assets you’ve worked hard to build can create meaningful impact for the people, causes, and community you love.

The post High fives for IRAs, QCDs, and charitable planning appeared first on Lenawee Community Foundation.

When it comes to charitable giving, the Lenawee Community Foundation is here as a resource for you and your clients. Reminders may be especially useful this year because new charitable deduction rules took effect in 2026 and markets may have created opportunities for clients to give appreciated assets, not to mention the usual changes in families, businesses, and finances that are inevitable every year.

Here are five charitable giving topics worth keeping in the conversation as you help clients prepare for December 31.

Client 70½ or older? Ask about QCDs. Always.

This one is worth repeating. 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 the Foundation may qualify.

Much ado about bunching.

As you work with clients who regularly support favorite charities, bunching is another strategy worth revisiting. 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 charities over time.

Cash is not king!

Before a client writes a check to their fund at the Foundation or to other charities, it may be worth taking a closer look at what else they own. Advisors are often looking for highly appreciated stock within clients’ 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 put to use in the client’s donor-advised or other type of fund.

What’s 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, which is precisely why October is a good time to begin the conversation. Our team can help determine whether a proposed asset is appropriate to accept and work alongside you and the client’s other advisors.

Non-itemizers, raise your hands!

There’s also a new deduction worth keeping in mind for clients who do not itemize. 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 may be a welcome year-end planning reminder.

Think long-term.

During the last quarter of every year, much of the focus is naturally on helping clients meet the December 31 deadline for various tax planning and charitable giving strategies. Year-end conversations can also create a natural opportunity to look beyond December 31 and revisit a client’s longer-term charitable plans. Has the client already provided for a charity such as the Foundation, or a fund at the Foundation, 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? While clients are already focused on getting plans in order, it may be an ideal time to make sure their charitable intentions are accurately reflected in their estate plans.

As you help clients put their year-end plans into action, our team is ready to work alongside you. Whether the conversation involves a QCD, appreciated assets, a donor-advised fund, or a longer-term charitable plan, we’re honored to be your first call when charitable giving becomes part of the conversation.

The post Year-end checklist: Repeat, repeat, repeat appeared first on Lenawee Community Foundation.

That simple idea is at the heart of what’s known as “trust-based philanthropy.” And while the name may sound formal, the concept is really about something quite familiar: listening, building strong relationships, and trusting nonprofit leaders to put charitable resources to work where they can make the greatest difference.

Sometimes the Greatest Need Isn’t the Most Obvious One

Imagine making a gift to a food pantry and asking that your donation be used to purchase canned goods. It’s a generous and understandable choice. But what if the pantry has plenty of food and what it really needs is a roof repair or another staff member to help sort and distribute donations?

An unrestricted gift gives nonprofit leaders the flexibility to respond to needs like these, including needs that donors may never see from the outside.

Multi-year, unrestricted funding is one hallmark of trust-based philanthropy because it gives nonprofits greater flexibility to respond to changing circumstances, invest in their organizations, and plan beyond the next grant cycle.

But trust-based philanthropy goes beyond unrestricted giving.

The Trust-Based Philanthropy Project identifies six core practices: providing multi-year unrestricted funding, doing the homework rather than repeatedly asking nonprofits to prove themselves through burdensome applications, simplifying paperwork, communicating openly and transparently, asking for and acting on feedback, and offering support beyond financial gifts.

At its heart, the idea is simpler than the terminology: Listen to the people doing the work, learn from their experience, and build a relationship based on trust and partnership.

Trust Doesn’t Mean Giving Without Questions

Trust-based giving doesn’t mean donors should stop asking questions or paying attention to results. Trust and accountability can go hand in hand.

The goal is to create relationships where nonprofits can speak candidly about their successes, challenges, and changing circumstances, and donors can listen and learn alongside them. That kind of open communication can lead to a deeper understanding of both the organization and the impact your generosity is helping make possible.

You don’t have to adopt an entire philanthropic philosophy to put some of these ideas into practice. The next time you’re considering a gift to an organization you know and trust, you might ask yourself:

• Would an unrestricted gift be more useful than one designated for a specific program?
• Would a multi-year commitment help the organization plan more effectively?
• Have I asked the organization what it needs most?
• Are there ways I could help beyond a financial gift, perhaps by sharing connections, expertise, or other resources?

Sometimes, simply asking “What would be most helpful right now?” can lead to a meaningful conversation.

Where the Lenawee Community Foundation Can Help

One of the benefits of giving locally is knowing there are people who can help you better understand the organizations and needs in your own community. That’s an important role the Lenawee Community Foundation can play.

We can share what we’re learning about Lenawee County.
Our team works closely with nonprofit organizations and community partners throughout the county. We can help you learn more about the organizations addressing the issues you care about, the challenges they’re working to solve, and the needs and opportunities we’re seeing across Lenawee.

We can help you listen and learn before you give.
Sometimes the most valuable question you can ask a nonprofit is simply, “What do you need most?” Our team can help connect you with local organizations and conversations that provide a deeper understanding of where your charitable dollars could be most useful, whether that’s a particular program, unrestricted support, or a longer-term commitment.

We can help you give with both flexibility and confidence.
A donor-advised or other type of fund at the Foundation can provide a convenient home for your charitable giving while allowing you to recommend grants over time. Our team can also help with due diligence, explore giving opportunities, and keep you connected to the organizations and causes you support.

Because trust doesn’t mean giving without information. It means giving from a place of knowledge, listening, and partnership.

You care deeply about making a difference. The organizations you support know their work. And the Lenawee Community Foundation knows this community.

Together, those perspectives can help turn generosity into meaningful impact for the Love of Lenawee.

The post Trust in action: Your favorite nonprofits know what they need appeared first on Lenawee Community Foundation.

In this role, Sarnac will lead the Foundation’s philanthropy efforts, including fund development, donor and fund holder relationships, and grantmaking. She will work closely with donors to help them achieve their charitable goals, support nonprofit organizations throughout the grantmaking process, and help grow the Foundation’s charitable assets to benefit Lenawee County for generations to come.

“I’m excited to join an organization that is so deeply rooted in Lenawee County and in bringing people together to make a difference,” said Sarnac. “What drew me to this opportunity is the chance to get to know the people behind the generosity and the organizations doing important work every day. I’m looking forward to listening, building relationships, and helping turn people’s love for this community into meaningful impact.”

Prior to joining the Foundation, Sarnac served as Community & Economic Development Director for the City of Morenci, where she led community and economic development initiatives, secured and administered more than $2 million in grants, and guided a $1.2 million business expansion and retention project. She also served as Executive Director of the Downtown Development Authority, building cross-sector partnerships to support the community’s growth and vitality. In addition, Sarnac founded Revitalize Morenci, an initiative focused on blight reduction, beautification, and fostering community pride.

Sarnac comes to her new role with an established connection to the Lenawee Community Foundation, having served on its Board of Directors. That experience has given her a strong understanding of the Foundation’s mission, work, and role in the community. She will conclude her Board service before joining the Foundation staff, bringing both her professional experience and valuable perspective to her new leadership role.

The position will have a particular focus on growing unrestricted Funds for the Community, which give the Foundation the flexibility to respond to Lenawee County’s most pressing and emerging needs. Sarnac will also support existing fund holders, develop new charitable funds, cultivate current and legacy gifts, and work with the Foundation’s Grant Committee and local nonprofit organizations to ensure grantmaking reflects identified community priorities.

“Heather brings an important combination of relationship-building, leadership, and a genuine commitment to seeing Lenawee thrive,” said Bronna Kahle, President & CEO of the Lenawee Community Foundation. “At LCF, we maintain an unwavering commitment to connecting generosity with need. As the Foundation continues to grow, I’m excited to see Heather deepen that connection as she serves our community, allowing us to do even more for the future of Lenawee County.”

The addition of the Vice President and Director of Philanthropy also comes as the Foundation prepares for a leadership transition. Kahle will retire at the end of 2026, and Paula Trentman, currently Executive Vice President, will become President & CEO on January 1, 2027.

“Philanthropy is ultimately about relationships and trust,” Trentman said. “Our donors want to know their generosity is making a meaningful difference, and our nonprofit partners want a Foundation that understands both their work and the needs they see every day. Heather will help us strengthen those relationships while creating even more opportunities for people to invest in the future of Lenawee County.”

Through this expanded leadership capacity, the Lenawee Community Foundation will continue its work to build lasting charitable resources, support a strong nonprofit sector, and bring health, happiness, and hope to Lenawee County, now and forever.

About Lenawee Community Foundation

The Lenawee Community Foundation is a charitable organization created by and for the community. By connecting people who care with causes that matter, the Foundation works with individuals, families, businesses, and organizations to strengthen Lenawee County today and for generations to come. Through grants, scholarships, community initiatives, and charitable funds, the Foundation helps bring health, happiness, and hope to our community, now and forever.

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

The post Lenawee Community Foundation welcomes Heather Sarnac as Vice President and Director of Philanthropy appeared first on Lenawee Community Foundation.

The Lenawee Community Foundation is seeking nominations for three awards recognizing individuals whose service and leadership make a lasting difference in our community. The Lenawee Leadership Award, Stubnitz Award, and Incito Award will be presented at the Foundation’s Annual Celebration next spring.

“Lenawee County is stronger because of people who generously give their time, talents, and leadership to help others,” said Paula Trentman, Executive Vice President of the Lenawee Community Foundation. “These awards give us an opportunity to celebrate those individuals, share their stories, and recognize the difference they are making for the people and places we call home.”

Awards at a Glance

The Lenawee Leadership Award honors an individual or couple who exemplifies the principle that the future of our county will be determined by the quality of its leadership. Selection criteria include residency and volunteer service in Lenawee County, sustained leadership, and volunteerism in areas such as civic projects, culture, health, education, or social services. Formerly known as the Maple Leaf Award, the Lenawee Leadership Award reflects a countywide focus and recognizes leadership that enhances the quality of life in Lenawee.

The Stubnitz Award recognizes an individual who demonstrates exemplary commitment to Lenawee County through volunteer service with health and human service organizations and efforts to help meet the basic needs of local residents. The award is named in memory of Maurice Stubnitz, founder of Stubnitz-Greene Spring Corporation in Adrian and a dedicated community philanthropist.

The Incito Award honors an individual age 40 or younger who has emerged as a community leader through a commitment to volunteerism, philanthropy, and service with Lenawee Cares and other organizations throughout the community. Incito means to inspire, excite, spur, increase, hasten, or urge forward. The award recognizes an active volunteer who exemplifies a spirit of caring and community leadership.

The Lenawee Community Foundation is honored to recognize the volunteers and leaders whose generosity and service help bring health, happiness, and hope to Lenawee County, now and into the future.

Nominations are due Friday, Dec. 11, 2026. Nomination forms are available online at the Lenawee Community Foundation’s Awards page, https://lenaweecommunityfoundation.com/about-us/community-awards/.

Questions or requests for a nomination form may be directed to Kirsten Stiver at the Lenawee Community Foundation at kirsten@lenaweecf.com or 517-263-4696.

About Lenawee Community Foundation

The Lenawee Community Foundation is a charitable organization created by and for the community. By connecting people who care with causes that matter, the Foundation works with individuals, families, businesses, and organizations to strengthen Lenawee County today and for generations to come. Through grants, scholarships, community initiatives, and charitable funds, the Foundation helps bring health, happiness, and hope to our community, now and forever.

###

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

The post Who inspires you? Nominate them for a Lenawee Community Foundation award appeared first on Lenawee Community Foundation.

Think about the different ways your assets may eventually be distributed. Some may pass through a will or revocable trust. Others, including IRAs, retirement accounts, life insurance policies, and certain financial accounts, may pass according to beneficiary or transfer-on-death designations.

Creating the legacy you envision means thinking not only about who and what you want to support, but also how your charitable wishes will be carried out. If you’d like part of your estate to make a lasting difference through the Lenawee Community Foundation, you and your professional advisors might consider several approaches:

Name a fund at the Lenawee Community Foundation as a beneficiary of an IRA or other retirement account. You can generally designate a charitable beneficiary to receive all or a percentage of an IRA or retirement account while leaving other assets to family members or other beneficiaries. Retirement assets can be especially worthwhile to discuss with your professional advisors because of their potential tax advantages when left to a qualified charitable organization.

Leave a specific amount through your will or trust. You may choose to leave a particular dollar amount to establish or add to a fund at the Foundation. Your attorney can help incorporate the appropriate language into your estate planning documents.

Leave a percentage of your estate through your will or trust. Rather than specifying a dollar amount, you might direct a percentage of your estate to a charitable fund. Because the gift adjusts along with the value of your estate, this approach can offer flexibility as circumstances change over time.

Create a fund to support organizations or causes you love. Your estate gift could establish or add to a designated fund benefiting a favorite nonprofit or a field-of-interest fund supporting an area that has been especially meaningful to you.

Create a legacy that responds to Lenawee’s changing needs. An unrestricted gift to the Lenawee Community Foundation gives the Foundation flexibility to respond to the needs and opportunities of tomorrow, including those we cannot yet anticipate. It’s one way your generosity can continue bringing health, happiness, and hope to Lenawee County for generations to come.

These approaches don’t have to stand alone. Your charitable estate plan may include more than one asset, beneficiary designation, document, or type of fund. What matters most is that the pieces work together to reflect your wishes and the legacy you hope to leave.

National Estate Planning Awareness Week is about more than checking “make a will” off your to-do list. It’s an opportunity to look at your entire estate plan and consider whether your documents and beneficiary designations still reflect the people, causes, and community you care about most.

If charitable giving has been an important part of your life, we’d be honored to help you make it part of your legacy. Our team can work alongside your attorney, CPA, and financial advisor to explore charitable options and create a plan that carries your generosity forward, now and for generations to come.

Your legacy can tell the story of what mattered to you. We’re here to help you write the next chapter.

The post Estate planning: More than just a will appeared first on Lenawee Community Foundation.

Here’s what caught our attention.

Generous tech

Tech millionaires are turning to donor-advised funds to save on taxes while giving to charity
–CNBC

A wave of newly wealthy tech employees is using donor-advised funds to contribute appreciated company stock, potentially avoiding capital gains taxes, securing charitable deductions, and giving themselves time to decide which nonprofits to support. The trend is a good reminder for advisors that IPOs and other liquidity events can create significant charitable opportunities—and that the best results often come when charitable planning begins before the transaction. When clients begin talking about a potential exit, even one that may be years away, consider bringing our team into the conversation early.

Philanthropy beyond DAFs

Philanthropic Planning Is Wealth Management’s Next Competitive Frontier, Beyond DAFs
–InvestmentNews

Donor-advised funds are important tools, but they are not the whole philanthropic toolbox. This article explores why high-net-worth clients increasingly expect wealth advisors to help them consider a broader range of charitable structures and how that expertise can help advisors strengthen relationships not only with clients, but also with the next generation. The Foundation offers a range of fund types and charitable planning options that can help you and your clients build lifetime and legacy giving plans aligned with their financial and charitable goals.

Donor-advised fund insights

Five Core Truths About Donor-Advised Funds
–WealthManagement.com

This article takes on some common misconceptions about donor-advised funds, highlighting their usefulness for coordinating charitable giving and facilitating complex gifts, their significant grantmaking to charities, and their increasingly important role in charitable and succession planning. For advisors, the takeaway is that donor-advised funds have become an increasingly important part of the philanthropic landscape—and understanding how they actually work can help clients make better charitable planning decisions. Donor-advised funds are one of several charitable giving options our team can help you and your clients explore.

Even more donor-advised fund insights

Donor-Advised Fund Strategies For 2026
–Financial Advisor Magazine

This article looks at donor-advised funds through a 2026 planning lens, including how advisors can use donor-advised funds as part of broader tax and charitable strategies rather than simply as repositories for year-end gifts. The bigger opportunity is to help clients coordinate the timing, assets, and ultimate purpose of their charitable giving with the rest of their financial plans. Our team can work alongside you to help clients explore the charitable components of a coordinated giving strategy.

Big givers

Chickens, Pigs Could Be Big Winners From AI’s $300 Billion Philanthropy Wave
–Forbes

The AI boom is creating a new class of young, newly wealthy donors—and potentially an enormous new pool of charitable capital. This fascinating article explores how some of these donors are gravitating toward measurable, evidence-driven causes such as farm-animal welfare, illustrating both how sudden wealth can reshape philanthropy and why advisors working with newly wealthy clients have an opportunity to help turn rapidly created fortunes into intentional charitable plans. Closer to home, our knowledge of Lenawee County’s needs and nonprofits can be a valuable resource as you help clients of all ages and stages identify opportunities for meaningful community impact.

More big giving

Most Billionaires Practice ‘Slow Philanthropy.’ MacKenzie Scott Is a Major Exception
–Fortune

Why do people with enormous charitable capacity sometimes give relatively little of their wealth away each year? This article explores “slow philanthropy” and contrasts it with MacKenzie Scott’s faster, trust-based approach to giving. It raises an interesting issue for advisors: Sometimes effective charitable planning is not only about choosing the right structure or maximizing tax benefits, but also about helping clients feel comfortable actually putting charitable resources to work. Our team can be a sounding board as you help clients consider not only how to give, but also what they hope their generosity will accomplish.

Celebrating a life of giving

Dolly Parton’s Other Legacy: A Fortune Given Away, Dollar by Dollar

–New York Times

Dolly Parton’s philanthropy was unusually practical and personal, directing her wealth toward needs she understood firsthand—from childhood literacy and disaster relief in Tennessee to wildlife conservation and COVID-19 vaccine research. Her approach emphasized simple, direct action, and trust in recipients, a powerful example of how personal values can shape a meaningful charitable legacy.

Her generosity is especially close to home for us. The Lenawee Community Foundation is the local partner for Dolly Parton’s Imagination Library in Lenawee County. Through our Lenawee Imagination Library program, we raise the funds needed to cover the local cost of participation, allowing Lenawee County children to receive a free book delivered to their homes each month at no cost to their families.

Dolly’s commitment to giving with purpose continues to be both inspirational and aspirational for our team, the advisors we work alongside, and the donors who make this work possible.

IRS has its eyes on assets

IRS Eyes Charitable Donation Abuse in New Audits, Tax Pros Say
–Bloomberg Law

The IRS is taking a closer look at charitable contributions of hard-to-value assets, including privately held business interests and art, with tax professionals reporting particular scrutiny of valuation, qualified appraisals, and substantiation requirements. For advisors, this is an important reminder that complex charitable gifts require careful planning and documentation— that bringing our team into the conversation early can help address the charitable side of the transaction before the client takes action.

Exits and opportunities

How Advanced Charitable Exit Planning Drives AUM Growth
–Financial Advisor Magazine

Business exits can be important charitable planning moments, particularly when advisors raise the subject before a transaction is already underway. This article explores how strategies involving charitable trusts, donor-advised funds, and gifts of business interests can help address a business owner’s tax and philanthropic objectives while also helping advisors deepen relationships and potentially retain more assets under management after the sale. It’s another good reminder to bring charitable planning into the conversation as early as possible.

The checkbook (cringe) lives on!

Retirees Over 70½ Can Send $111,000 a Year From an IRA to Charity Tax-Free. The Average One Donates From Checking Instead.
–24/7 Wall St.

Many charitably inclined retirees are still giving from their checking accounts even though a Qualified Charitable Distribution (QCD) may offer a more tax-efficient route for eligible IRA owners. The article is a useful reminder that advisors can add value simply by asking how a client is making charitable gifts: Sometimes changing the asset or account used to make the same gift can produce a very different tax result. Our team can help your clients explore eligible ways to make QCD gifts, including, where appropriate, gifts to designated, field-of-interest, and unrestricted funds. Remember that QCDs cannot be made to donor-advised funds.

What’s the takeaway?

Even a quick skim of these articles reveals a common thread: Charitable planning opportunities are showing up everywhere—from newly minted tech wealth and business exits to retirement accounts, complex assets, and the rapidly evolving world of donor-advised funds. Just as important, the articles reinforce that good charitable planning is about more than finding a tax break or selecting a giving vehicle. It’s about helping clients make thoughtful decisions about what to give, when to give, and what they hope their generosity will accomplish.

When those conversations come up, our team is here as a resource. We welcome the opportunity to work alongside you and your clients to turn charitable goals into thoughtful plans and meaningful community impact.

The post Reading roundup: What’s worth a skim in charitable planning appeared first on Lenawee Community Foundation.

And that planning is increasingly important. Americans are living longer, and our population is aging. The share of Americans age 65 and older has grown from 12.4% in 2004 to roughly 18% today, with projections estimating that about one in five Americans will be 65 or older by 2030. Research also indicates that 37% of extended families of older adults in the United States include an older relative with dementia.

Against this backdrop, families are having important conversations about wills, trusts, financial accounts, health care wishes, and other plans for the future. Your charitable intentions deserve a place in those conversations, too.

No matter your age, it’s worth considering what you want your generosity to accomplish over the long term. Perhaps you’ve supported the same organizations for decades and want that support to continue. Maybe there’s a particular cause you hope your family will continue to champion. Or perhaps you want a portion of your estate to remain in Lenawee County, responding to needs and opportunities that may arise long after your lifetime.

Talking about those wishes now, and putting an appropriate plan around them, can provide valuable clarity for you, your family, and your professional advisors.

Make Your Intentions Clear

Planning ahead becomes especially important as we age. Health circumstances can change, and some people experience changes in memory or decision-making capacity. Family members may also take a greater role in helping manage a loved one’s financial affairs.

When charitable intentions haven’t been discussed or documented, questions can arise. Imagine a parent who has supported a particular organization for 30 years and wants that support to continue. Family members who understand the history behind that generosity are better equipped to honor those wishes than family members encountering them for the first time.

Making your intentions known today can help ensure the people you trust understand not only what you want to accomplish, but why it matters to you.

Share the Story Behind Your Giving

A charitable plan can provide valuable context for family members and advisors. Depending on your goals, that might mean establishing a fund at the Lenawee Community Foundation during your lifetime, documenting plans for a future charitable fund, including charitable provisions in your estate plan, or involving family members in giving while you can experience that philanthropy together.

Those conversations can be about much more than money. They offer an opportunity to share the experiences, people, and values that shaped your generosity. And when children and grandchildren are included, they have an opportunity to share what matters to them, too.

In this way, charitable planning can help pass along not only assets, but also a family’s values and love of community.

Leave Room for Life to Change

Making your wishes known doesn’t mean locking yourself into decisions that can never change. Your interests may evolve. Organizations change. New community needs emerge. Your financial circumstances may change, too.

The goal is clarity, not rigidity. By discussing your charitable intentions and establishing a plan, you create a foundation that you, your family, and your advisors can revisit as circumstances change.

The Lenawee Community Foundation can help you build flexibility into your charitable plans, including options that allow your generosity to respond to the changing needs of Lenawee County for generations to come.

Plan Ahead to Provide Peace of Mind

Financial institutions and professional advisors have important safeguards and procedures to help protect older adults when questions arise about unusual transactions, diminished capacity, financial exploitation, or undue influence.

Thoughtful planning can help reduce uncertainty before those questions ever arise. Ideally, your family and advisors won’t have to determine your charitable intentions for the first time during a difficult or stressful moment. Instead, they’ll have a clearer understanding of the wishes you’ve already shared and documented.

One of the most meaningful gifts you can give the people you trust is clarity about what matters to you.

Start the Conversation

At any stage of life, the Lenawee Community Foundation can help you explore important questions: What do you want your giving to accomplish? Which organizations or causes mean the most to you? Would you like children or grandchildren to be involved? Should your giving continue beyond your lifetime? How much flexibility would you like your plan to have as organizations and community needs change?

Our team can work alongside your attorney, CPA, and financial advisor to help translate those answers into a charitable plan that complements your broader estate and financial plans.

Planning ahead can’t answer every question the future may bring. But it can give the people you trust a clearer roadmap for carrying out your wishes and continuing the generosity that has mattered to you throughout your life.

Your charitable legacy begins with a conversation. We’d be honored to be part of it.

The post Charitable giving: Make your wishes known appeared first on Lenawee Community Foundation.