Give with Confidence

December 2025 – Generosity CORNER – As someone who cares about our community, you understand the impact that charitable giving can have on the quality of life in DeKalb County. Every year, Americans give nearly two percent of the nation’s GDP (gross domestic product) to charitable causes. This generosity supports more than a million nonprofits across the country. At the same time, trust has become one of the key factors donors consider when choosing where to give. We are grateful that so many of you place your confidence in the DeKalb County Community Foundation to steward your giving with care and integrity.

The Community Foundation is your home for charitable giving, no matter which causes matter most to you. We are committed to understanding the needs of our community and sharing that knowledge with donors. This helps ensure that charitable dollars are invested where they can do the greatest good. Some needs are urgent, such as crisis response. Others are long-term, such as expanding educational opportunities, strengthening health and human services, or supporting economic stability. Because community needs change over time, the Foundation works to identify what is most important at any given moment and help you make a meaningful impact today and for future generations.

A Tax-Smart Way to Give

1. For donors age 70½ and older, a Qualified Charitable Distribution, or QCD, is one of the most effective and tax-smart ways to give.
2. In 2025, you can direct up to $108,000 from your IRA to a qualified public charity while bypassing taxable income.
3. If you are already taking required minimum distributions, a QCD can count toward that amount without increasing your adjusted gross income.
4. This may also help with Medicare IRMAA surcharges and other income-related considerations.

Supporting Local Needs Today and Tomorrow

1. QCDs cannot be directed to Donor Advised Funds.
2. Because of this, many donors use their Donor Advised Fund to make annual gifts to their favorite nonprofits and then use a QCD to support a Community Impact Fund (Unrestricted Fund) at the Community Foundation.
3. A Community Impact Fund allows the Board and staff to respond to the most pressing and emerging needs in DeKalb County.
4. It is one of the most powerful ways to support the community both now and in the future!
5. We encourage you to talk with your tax advisor about whether a QCD fits into your charitable giving plans for 2025.
6. With new tax laws set to take effect in 2026, QCDs may become even more valuable, so be sure to explore next year’s opportunities as well.

No matter which giving tools you use, whether it is a Donor Advised Fund, a QCD to a Community Impact Fund, or another approach, the Community Foundation team is here to help. Please reach out anytime. We are honored to partner with you to ensure your generosity continues to make a lasting difference in the community we all love.

To learn more or begin the conversation, contact Executive Director Dan Templin at 815-748-5383 or dan@dekalbccf.org.

Philanthropy comes in many forms, and every act of generosity makes a difference. In these Generosity CORNER articles, we’ll share ideas for giving, smart strategies for maximizing your charitable impact, and tips on tax-wise giving, legacy planning, and family philanthropy. Whether you’re a charitable estate planning advisor, a longtime donor, or just beginning your giving journey, this space is for you. Inform and inspire!

Together, we can make a lasting difference—one generous act at a time!  Learn more about Generosity Across Generations.