Themes and Trends: Your Year-End Reading List

As an attorney, CPA, or financial advisor, you’ve got a lot on your plate all the time—especially at year-end! The team at CICF keeps a close eye on trends and commentary related to charitable planning. We are constantly curating the very best articles and resources to help you stay up to date on techniques and tax law changes impacting your philanthropic clients.

In that spirit, we’re sharing seven articles that we found particularly helpful as 2025 wraps up and we begin to look toward 2026.

“Maximizing 2025 Year-End Planning Before the OBBBA’s Changes Take Effect” (CPA Practice Advisor)

From the perspective of accounting, this article explains that year-end 2025 is a prime window for accelerating charitable gifts before OBBBA deduction limits start in 2026, highlighting the value of donating highly appreciated assets to avoid capital gains while securing today’s larger deductions. It emphasizes practical advisor moves like bunching gifts, using donor-advised funds, and coordinating gifting with broader tax planning to lock in benefits now and preserve flexibility later.

“New Charitable Giving Rules for 2026 May Require 2025 Planning” (JD Supra / WilmerHale)

From a legal perspective, this piece nicely summarizes the OBBBA charitable-deduction changes effective January 1, 2026, including a new AGI floor for itemizers and reduced marginal value of deductions for high-income taxpayers. It urges donors and advisors to consider pulling forward planned gifts into 2025 and to revisit giving strategies (like donor-advised funds and non-cash gifts) to mitigate the coming limitations.

“Working With Charitable Clients To Beat The 2025 Tax Buzzer” (FA-Mag)

Tailored to financial advisors, this article frames 2025 as a “beat-the-buzzer” year for clients who itemize, because charitable deductions become less favorable in 2026 under OBBBA. It recommends advisor-led conversations about bunching, donor-advised funds, and gifting appreciated assets to maximize both tax efficiency and philanthropic impact before rules tighten.

“Four Opportunities To Add Value In Giving Season” (FA-Mag)

Similarly, this piece encourages financial advisors to use the year-end giving season to spark four big client conversations that will matter even more under 2026 rules, starting with tax-smart charitable planning in light of OBBBA. We like this article’s future focus, emphasizing the importance of moving beyond “December giving” to strategies like asset-based gifts, donor-advised fund planning, legacy discussions, and aligning philanthropy with overall financial goals.

“3 Ways High-Income Earners Can Maximize Their Charitable Donations in 2025” (Kiplinger)

Suitable to share with your clients, Kiplinger outlines how OBBBA will cap the tax value of charitable deductions and add an AGI floor in 2026, making 2025 the last year under more generous rules for high earners. It highlights three tactics for this year: donate appreciated assets, bunch contributions through a DAF, and use QCDs from IRAs to reduce AGI and related surtaxes.

“2025 End-of-Year Tax Planning Under OBBBA” (Kitces)

For advisors who want to dig deep into the technicalities, Kitces provides a broad year-end planning roadmap under the newly enacted OBBBA, explaining how the law extends and adjusts Tax Cuts and Jobs Act provisions and reshapes strategies for 2025–2026. It includes charitable planning alongside Roth conversions and other tax-related updates, stressing that integrated planning in 2025 can capture expiring advantages and avoid new constraints next year.

“DAFs Have Untapped Potential To Connect Giving, Divestment And Reinvestment” (Wealth Solutions Report)

Specifically related to donor-advised funds, this article argues that donor-advised funds are uniquely useful right now because they let donors front-load gifts in 2025 for stronger deductions while keeping future grantmaking flexible in the OBBBA era. It also positions donor-advised funds as a hub for aligning charitable giving with portfolio divestment and reinvestment, helping families coordinate values, taxes, and long-term impact in Central Indiana.

Please reach out anytime–and ideally sooner rather than later regarding year-end gifts. We are honored to be your first call for all things charitable giving in Central Indiana. Thank you for the opportunity to serve your clients!