Duke 100 logo
Duke students on West Campus | Photo: Duke U Photography

Blueprints Blog

Gift planning insights to build a plan for your future

The Gift Planning Blueprints blog offers planning insights, charitable giving news and stories of inspiration to help you plan for your future.

Subscribe to the quarterly Blueprints e-newsletter

People say it every December and it continues to be true: This past year went by so fast! It’s hard to believe we are approaching another 12/31 and thinking once again about how to reduce taxes while supporting your favorite charities (like Duke!) before the tax year ends. Here are some ideas: Donating publicly traded […]

READ MORE

Beginning January 1, 2023, the Secure Act 2.0 allows taxpayers to establish a charitable gift annuity with a qualified charitable distribution (QCD) from their individual retirement account (IRA). With a charitable gift annuity, a donor makes a gift to a public charity—like Duke—in exchange for a fixed, lifetime payment. While taxpayers have established gift annuities […]

READ MORE

President Biden recently signed into law the Secure Act 2.0. Among other things, this new law allows taxpayers to establish a charitable gift annuity with a qualified charitable distribution (QCD) from their individual retirement account (IRA), starting in 2023. With a charitable gift annuity, a donor makes a gift to a public charity (like Duke!) […]

READ MORE

Last month, the Internal Revenue Service announced its annual inflation adjustments for tax year 2023. In general, values have risen by about 7%. Notable changes include increases in: Standard deductions Marginal tax rates Unified gift and estate tax exemptions Annual gift tax exclusions Learn more about these and other tax changes by visiting www.irs.gov, and […]

READ MORE

As you’ve likely read in the headlines recently, interest rates are trending upward in response to rising inflation. If your financial plans include a philanthropic component (or you would like them to), you may have wondered how higher interest rates affect charitable planning. Each month, the Internal Revenue Service (IRS) publishes a charitable discount rate […]

READ MORE

The rules that govern donor advised funds (DAFs) have always been a topic of conversation among lawmakers, and there have been many proposed changes over the years. The most recent effort is the Accelerating Charitable Efforts (ACE) Act introduced in June 2021 by Senators Grassley (R-IA) and King (I-ME). The stated purpose of the ACE Act […]

READ MORE

Duke University receives various types of charitable gifts from alumni and friends each year and the tax deduction rules for these vary widely. Duke is a public charity so gifts receive the highest deduction limits allowed by law. This post will address the two gift categories: current or deferred. The most common type of current […]

READ MORE

In our first post, we considered the potential impact of several of President-elect Joe Biden’s proposed tax measures on charitable giving, focusing on proposals related to revenue earned by a taxpayer:  income and capital gain taxes. Today’s post focuses on Biden’s proposals that signal changes to the taxes imposed when an individual transfers wealth to […]

READ MORE

Prior to the election in November 2020, former Vice President Joe Biden released a series of tax reform measures he would pursue if elected. At the time this post is being written, President Donald Trump continues to challenge the results of the election in several states, and control of the U.S. Senate will come down […]

READ MORE

In the recently-passed stimulus package called the CARES Act (“Coronavirus Aid, Relief, and Economic Security Act”), Congress recognizes the critical role being played by Duke and other nonprofit organizations, and the financial challenges being faced by many of these institutions, by including measures to encourage philanthropic giving in 2020.    Charitable deductions even if you […]

READ MORE

This website uses cookies as well as similar tools and technologies to understand visitors’ experiences. By continuing to use this website, you consent to Duke University’s usage of cookies and similar technologies, in accordance with the Duke Privacy Statement.

I accept