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We know you’re on top of estate, tax and financial planning for your clients, especially as year-end approaches. But it’s easy to forget a few crucial conversations.

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. To make the most of these situations, here are five important conversations to have with your clients this year.

Client 70½ or older? Ask about QCDs. Always.

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 Community Foundation may qualify.

Much ado about bunching.

It’s time to revisit a technique called “bunching.” The higher standard deduction means many clients will not itemize every year, and the new 0.5%-of-AGI floor on itemized charitable contribution deductions adds another consideration in 2026. A client who normally gives similar amounts each year might benefit from concentrating several years of charitable contributions into a single tax year and taking the standard deduction in intervening years. A Donor Advised Fund at the Community 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 your client writes a check for charity, encourage them to think differently. They may have more to give than they think – and in different ways. 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 Community 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 - and that's precisely why now is a good time to start the conversation. We 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! 

Don't overlook the new deduction for your clients who do not itemize their deductions. Beginning with the 2026 tax year, a client who takes the standard deduction can still deduct up to $1,000 in qualifying cash charitable contributions, or $2,000 for married couples filing jointly, subject to limitations (e.g., only cash gifts count, and gifts to Donor Advised Funds are excluded). For clients who assumed there was “no tax benefit” to their charitable gifts because they don't itemize, this is worth mentioning.

Think long-term.

Certainly, during the last quarter of every year, your focus likely is on clients meet the Dec. 31 deadline for various tax planning and charitable giving strategies. But don’t stop there – it’s also a great time to revisit your clients’ long-term charitable plans. Has the client already provided for a charity such as the Community Foundation, or a fund at the Community 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? Your clients are in a “get it done” mode anyway, so now is a good opportunity to make sure their charitable intentions are accurately reflected in an estate plan.

As you address year-end planning priorities with your clients, please reach out to us. We are honored to serve as your clients’ home for charitable giving - and grateful to be your first call when matters of philanthropy arise in your work.