Estate Planning for Charitable Giving 2026

Purpose-driven planning

For many clients, estate planning isn’t just about what they leave behind; it’s about what they stand for. As charitable giving becomes more common in estate plans, clients are seeking options beyond a simple bequest. Yet the tax implications alone can make or break their philanthropic goals. Without up-to-date knowledge of available tools, you risk making costly errors or structuring a gift that doesn’t qualify.

Estate Planning for Charitable Giving gives you a practical command of the strategies, vehicles, and tax rules that matter most when a client’s legacy includes philanthropy. Veteran estate planning lawyer Phillip J. Miller covers the full spectrum of charitable giving vehicles, from simple testamentary bequests to donor-advised funds, charitable trusts, and private foundations.

You’ll also learn:

• How to identify qualifying organizations and verify deduction eligibility under the Internal Revenue Code
• Income, estate, and gift tax implications for clients and their beneficiaries
• How the choice of asset—cash, appreciated property, retirement accounts—affects the gift and the tax outcome
• How property transfer methods determine the structure of a gift
• The rules governing contingent beneficiaries in charitable planning

Gifts that keep giving

Whether your clients want to leave a modest gift or build a lasting philanthropic legacy, Estate Planning for Charitable Giving gives you the guidance to make it happen.