The One Big Beautiful Bill Act (OBBBA), signed into law on 4 July 2025, introduced significant changes to charitable deductions for donors and is primarily effective beginning in the 2026 tax year.
While the 1% has captured the public’s imagination, there is a broader narrative about wealth and affluence in America that many overlook. For 2024 and beyond, let’s shift the spotlight to realize the significant gift planning opportunities that exists with donors in the top 5% and 10% wealth households. The data are eye-popping!
Panned Giving and Gift Planning are often used interchangeably by nonprofit gift officers, but they have distinct applications in philanthropy. A comprehensive understanding of these differences is imperative for nonprofit organizations as it influences donor outreach, engagement, gift design, and the structure of a non-profit’s program.
Who are the best planned giving prospects? The unanimous answer was always single women, no children. While this demographic group represents generous gift planning prospects and donors, my 20+ years of experience in the field has led me to the following conclusion: the best gift planning prospects are married couples with educated heirs. Let’s explore why.
Effective gift planning stewardship practices are key to cultivating lasting relationships, honoring donor intentions, and encouraging continued philanthropic support. Let’s explore some best practices for gift planning stewardship that your organization can implement to engage and retain your gift planning donors.
The African American community has a strong tradition of giving its time, talent, and treasure to others. According to the 2016 U.S. Trust Study of High Net-Worth Philanthropy¹, African American households give 25% more of their discretionary income to charitable organizations and causes than their white counterparts.
