Ready to help your clients take advantage of year end? Charitable giving offers tax planning opportunities that many advisors — and their clients — overlook. Join Foundation Source Deputy Legal Officer Jennifer Bruckman-Gorak and Senior Vice President Jessica Donahue for a practical session covering the strategies that can make a real difference during the busy year end—and well into 2027.
We’ll start with Tax Benefits 101, a quick refresher on the core tax advantages a foundation provides. From there, we’ll dig into other strategies, including:
The conduit election — when a foundation has excess carryover from prior years, its donors can contribute highly appreciated property (real estate, privately held stock, artwork) and still claim a fair-market-value deduction
Harvesting capital losses at year-end — a cost-less way for foundations to step up basis using losses that would otherwise expire unused, since foundations can’t carry capital losses forward
Granting to individuals — why grants to individuals made personally get no tax benefit, but the same support routed through a foundation does, with a focus on the tax consequences to recipients
Granting to foreign charities — the basics of how it’s done (including equivalency determination and expenditure responsibility) and why the deduction only exists inside a foundation
Running direct charitable activities (DCAs) — how program costs that are non-deductible out-of-pocket become deductible when run through a foundation
Whether you’re new to advising philanthropic clients or looking to sharpen your year-end planning toolkit, this session will give you concrete strategies to bring to your next client conversation.
Jennifer Bruckman-Gorak
Deputy Legal Officer
Foundation Source
Jessica Donahue
Senior Vice President
Foundation Source
