As tax laws and market dynamics continue to evolve, two distinct donor profiles are emerging—and each calls for a different approach. On one end are ultra-high-net-worth clients navigating complex planning decisions. On the other are newer donors, often earlier in their careers, who are just beginning to engage in charitable giving.
Recent trends highlight this divide. Individuals with a net worth of $30 million or more are
accounting for a growing share of total charitable giving. At the same time, policy changes—such as the new charitable deduction for non-itemizers—are encouraging broader participation, bringing new donors into philanthropy even if their initial gifts are modest. The result is a landscape that is both more concentrated and more inclusive.
For ultra-high-net-worth clients
For these clients, charitable giving is rarely transactional. Instead, it is deeply integrated into long-term planning around wealth transfer, business succession, and family legacy.
Conversations tend to center on strategy:
- How philanthropy reflects values and identity
- How to structure gifts involving complex assets
- How to engage multiple generations in giving
Our team can support these discussions by offering flexible structures, local insight, and tools to facilitate meaningful family involvement.
For emerging and next-generation donors
Clients earlier in their wealth-building years—including the children and grandchildren of your top clients—often approach philanthropy differently.
With the introduction of a charitable deduction for non-itemizers, there is a new opportunity to bring these clients into charitable planning sooner. For many, the focus is on:
- Building giving habits
- Identifying causes
- Understanding how philanthropy fits into broader financial goals
Even modest gifts can lay the groundwork for long-term engagement.
Different clients, different strategies
These groups are not just separated by wealth—they operate under different incentives, timelines, and motivations. Recognizing these differences allows you to tailor your approach, whether that means structuring sophisticated gifts or simply creating an accessible entry point into philanthropy.
One strategy that spans both groups: QCDs
Regardless of wealth level, pay close attention to clients age 70½ and older with IRA assets.
Qualified Charitable Distributions (QCDs) remain a powerful tool, allowing clients to transfer up to $111,000 per taxpayer (2026 limit) directly to charity. While QCDs cannot currently be directed to donor-advised funds, they can support field-of-interest, unrestricted, and other eligible funds at BRAF. Proposed legislation may expand these options in the future.
The bottom line
Whether your client is structuring a complex gift or taking first steps into charitable giving, we are here to help. We’re honored to partner with you to support clients at every stage of their philanthropic journey.