Community needs, tax law changes, and a window of opportunity

Today, community foundation subscribers to Embolden’s cut-and-paste newsletter content received new material for November. A huge theme in every set of articles—for professional advisors, for donors and fund holders, and for nonprofit organizations—is the window of opportunity for charitable giving in what remains of 2025 as the urgency of community needs coincides with upcoming tax law changes for donors who itemize their income tax deductions.

As always, whether increased community needs are triggered by a government shutdown that disrupts paychecks, services, and community programs, a natural disaster, or economic factors, community foundations are committed to working with donors and their advisors to structure charitable giving plans that make a real difference in people’s lives. 

Under the One Big Beautiful Bill Act (OBBBA), limits on itemized charitable deductions will tighten beginning in 2026. That means donors who can “front-load” or “bunch” contributions—such as by giving more this year through establishing or adding to a donor-advised fund—can maximize both their tax benefits and their impact.

It’s essential for community foundations to get the word out. If you are not yet among Embolden’s more than 280 community foundation clients, please reach out! We’d love to work with you—starting as soon as possible to support your year-end engagement efforts. We look forward to a conversations!