Testamentary Gift Annuities, Part 1

June 1, 2026
Charitable gift annuities (CGA) have long been a trusted option for donors who want to make a meaningful gift while receiving reliable, fixed payments. With a CGA arrangement, the donor contributes cash or appreciated assets to a charity and in return receives fixed payments for life. ...

Protecting Charitable Gifts from Incapacity Challenges

May 1, 2026
Charitable giving is a powerful tool for individuals who want to make a philanthropic impact. Before completing a charitable gift, however, it is important to consider the specific circumstances of a donor that may affect the donor’s understanding or legal capacity. Prospective donors at any age can experience declines in...

Collecting on IRA Beneficiary Designations

April 1, 2026
Assets in individual retirement accounts (IRAs) remain one of the largest pools of financial wealth in the United States. By the end of the third quarter of 2025, IRA assets totaled an estimated $18.9 trillion, up 5.2% from the prior quarter. This growing pool of retirement savings represents a significant...

The Role of Professional Advisors in Guiding Donors

March 1, 2026
Charitable giving is one of the most meaningful ways that donors and their families express their values, support the causes they care about and create a lasting impact. While generosity often begins with personal motivation, turning philanthropic intent into effective giving requires guidance from the donor’s professional advisors. ...

Estate Planning and Charitable Giving, Part 2

February 1, 2026
As the new year starts, many donors think about the future. Completing an estate plan can ensure peace of mind by providing for family and establishing one’s legacy. Donors often work with their professional advisors to understand their financial and legal preferences and explore charitable giving options through their estate...

Estate Planning and Charitable Giving, Part 1

January 1, 2026
As the new year starts, many donors think about the future. Completing an estate plan can ensure peace of mind by providing for family and establishing one’s legacy. Donors often work with their professional advisors to understand their financial and legal preferences and explore charitable giving options through their estate...

Charitable Giving with Donor Advised Funds and Private Foundations

December 1, 2025
Navigating donors through the field of philanthropy often comes down to helping them choose the right charitable giving vehicle. Donor advised funds and private foundations are popular charitable giving vehicles that offer donors valuable tax advantages. While donor advised funds and private foundations share a similar structure, each one differs...

Crescendo's 2025 Marketing Study: The Transformative Power of Legacy Societies

November 1, 2025
Charitable giving trends continue to evolve and the value of planned gifts remains strong. Donors want to leave a lasting impact that reflects their values, while nonprofit organizations strive for long-term financial stability in a shifting philanthropic landscape. Legacy societies offer a practical and proven way to align these goals...

Charitable Galas and Auctions, Part 2

October 1, 2025
Fundraising is one of the most important responsibilities for a nonprofit because public donations fund the nonprofit’s causes. An exciting and popular method for nonprofits to raise funds is by hosting events such as galas and auctions. ...

The One Big Beautiful Bill Act - Part II

September 1, 2025
The One Big Beautiful Bill Act (OBBBA) was signed on July 4, 2025. Part I of this article series covered many of the major provisions that impact individual taxpayers. Part II will analyze the charitable provisions that are of substantial importance to donors and nonprofits...

The One Big Beautiful Bill Act - Part I

August 1, 2025
The One Big Beautiful Bill Act (OBBBA) was signed into law on July 4, 2025. It is a major tax reform bill with many provisions that affect individual, corporate, and international taxes. A primary goal of the taxwriters was to make permanent most of the tax reductions in the Tax...

Charitable Galas and Auctions, Part 1

July 1, 2025
Fundraising is one of the most important responsibilities for a nonprofit because public donations fund the nonprofit’s causes. An exciting and popular method for nonprofits to raise funds is by hosting events such as galas and auctions. These fundraising events allow donors to interact with each other and give the...

Generational Charitable Giving, Part 2

June 1, 2025
Charitable giving is a powerful tool for individuals of all ages and income levels who want to make a philanthropic impact that is aligned with their current financial circumstances. Different gift models can benefit prospective donors at any age, financial situation or life stage. These gifts can take many forms...