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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.

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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 […]

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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 […]

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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 […]

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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 […]

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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 […]

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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 […]

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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 […]

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In December 2019, President Trump signed into law several changes to the rules regarding retirement accounts such as 401(k)s and IRAs. Congress named the legislation the “SECURE Act,” which stands for the “Setting Every Community Up for Retirement Enhancement Act.” Some taxpayers may feel a bit more secure with these changes in place, or at […]

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Tax incentives for philanthropic gifts to charity may have decreased under the Tax Cuts and Jobs Act of 2017, but creative donors are still finding ways to maximize tax savings while supporting charitable causes. Our Blueprints blog three-part series — “3 tax reform charitable giving strategies” — highlights philanthropic options in light of the latest […]

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While the Tax Cuts and Jobs Act of 2017 changed important parts of U.S. tax law, donors still have many ways to maximize tax savings while making charitable gifts. Our Blueprints blog three-part series — “3 tax reform charitable giving strategies” — highlights philanthropic options in light of the latest tax reform legislation. The first […]

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