Year-end dynamics: Tax law changes and increasing community needs
Written by Robin Elmerick, CICF Senior Director of Effective Philanthropy
Whether increased community needs are triggered by politics, a natural disaster, or economic factors, CICF is committed to helping you structure charitable giving plans that make a real difference in the lives of people in our region.
Here are a few examples of how our team can help:
Real-time identification of needs. The team at CICF has its finger on the pulse of which organizations are helping families in crisis. As federal employees and contractors grapple with missing income, and as other government benefits become less reliable for families in need, charities in our community can be stretched thin attempting to address affordability issues around food, rent, and healthcare in Central Indiana. CICF knows where dollars are most needed and how those dollars translate into immediate impact.
Offering fast and flexible charitable solutions. If you have already established a donor-advised fund at CICF , or if you are considering doing so, you can use it to provide support to charities on the front lines of emergency assistance in our community. CICF makes it fast and easy for grants to flow out of donor-advised funds to qualified and vetted organizations that are doing the work on the ground.
Maximize charitable options. The urgency of community needs in late 2025 coincides with an important window of opportunity for people who itemize their income tax deductions. Under the One Big Beautiful Bill Act (OBBBA), limits on charitable deductions will tighten beginning in 2026. That means it may be advantageous to certain donors to “front-load” or “bunch” contributions—such as by giving more through establishing or adding to a donor-advised fund—to maximize both tax benefits and impact.
Plan for the future. CICF works with you and other donors and fund holders to strengthen our community’s ability to respond to urgent needs, regardless of when and why they occur. For this reason, many donors not only give to their favorite charities through donor-advised funds, but they also use their donor-advised funds to give to CICF’s dedicated response funds to ensure that dollars are in place to support people in need the instant the next crisis hits.
At CICF, we encourage you to reach out anytime. At this moment, though, when urgent needs and tax opportunities are occurring simultaneously, we encourage you to reach out as soon as possible. It is our honor to work with you and your fellow donors who care so deeply about our community.
About the Author
Robin Elmerick, senior director of effective philanthropy has been with CICF since 2019. A certified Impact Philanthropy Advisor, she works closely with fundholders to help them define their philanthropic strategies and maximize their impact. With a background in nonprofit leadership and consulting, she is passionate about bridging the needs of the community with the missions of nonprofits and the passions of our fundholders, aligning all three to create meaningful change in Central Indiana and beyond.