The Olympic torch may have been extinguished in Italy, but now it’s time to light a different flame. Stelter’s Senior Gift Planning Consultant Lynn M. Gaumer, J.D., CAP®, presents her medal selections for the most powerful charitable gift options of 2026.
The world’s greatest athletes recently gathered in Milan and Cortina for the 2026 Winter Olympics. From lightning-fast downhill runs to perfectly executed quadruple jumps, the games showcased strategy, precision, discipline and long-term preparation—just like a solid planned giving program does.
Charitable planning in 2026 may not involve skis, snowboards or skates, but it does require the same strategic focus.
With evolving tax law provisions, retiring baby boomers, continued wealth transfer and fluctuating markets, several charitable strategies contended for our top three spots.
Let’s meet the gift vehicles that made the podium this year.
Bronze Medal: Donor Advised Funds (DAFs)
Every Olympic Games challenge athletes with unfamiliar courses, changing weather and heightened pressure. The competitors who reach the podium are often those who find a way to adapt.
As provisions of the new tax rules begin reshaping the charitable planning landscape for 2026—including new deduction thresholds, higher standard deductions and limits on deductions for high-income earners—donors are also navigating a new course. Some donors, for example, may plan to increase charitable contributions in one year (to get over the standard deduction, a practice known as bunching) while preserving flexibility for what lies ahead.
That’s where DAFs rise to the occasion.
A DAF allows a donor to:
- Make a charitable contribution, possibly by bunching and getting over the standard deduction amount to maximize tax benefits
- Qualify for an income tax charitable deduction and possibly eliminate capital gains taxes on appreciated assets
- Recommend grants to favorite nonprofits whenever they prefer
In a year when tax deduction planning may require more strategy, DAFs offer a powerful blend of certainty and control. Donors can qualify for a tax benefit now while thoughtfully recommending grants in future years—whether markets rise or fall or new legislation shifts the rules again.
Just as American cross-country skier and Olympic bronze medalist Jessie Diggins relied on a combination of speed and endurance, donors using a DAF can move decisively now while going at their own long-term charitable pace. That’s why I award DAFs the bronze medal in 2026.
Silver Medal: Gifts of Appreciated Assets
Like Chloe Kim’s Olympic silver medal performance in women’s halfpipe, gifts of appreciated assets continue to be a strong contender—especially with the stock market at or near all-time highs.
Long-term appreciated property includes publicly traded stock, real estate or closely held business interests. Donating it can allow donors to:
- Avoid capital gains tax
- Qualify for a charitable deduction based on fair market value (subject to adjusted gross income, or AGI, limits)
- Potentially make a larger gift than if they sold and donated the after-tax proceeds
This strategy combines speed and efficiency, just like alpine skier Ryan Cochran-Siegle. He captured the super-G silver medal by combining the extreme velocity of downhill with the precision of giant slalom.
And remember, Dr. Russell James found that nonprofit organizations consistently receiving gifts of stocks or bonds grew their contributions six times faster than those receiving only cash. Given the fact that many donors hold significantly appreciated portfolios, I award the silver medal to appreciated assets.
Gold Medal: Qualified Charitable Distributions (QCDs)
Like an Olympic gold medalist, qualified charitable distributions take center stage.
For donors age 70½ and older, QCDs allow them to:
- Transfer funds directly from an IRA to charity
- Satisfy all or part of their required minimum distributions
- Exclude the distribution from taxable income
- Establish a charitable gift annuity to create a stream of fixed income for life (and, as a bonus, suggested ACGA maximum gift annuity rates remain high)
For many donors—particularly those who do not itemize or who may see deductions limited under new rules—lowering AGI directly can be more impactful than claiming a charitable deduction.
Think of the Olympic gold-medal downhill run from Mikaela Shiffrin. Her years of preparation culminated in a decisive, perfectly timed performance. QCDs work the same way. They are technically precise, strategically executed and powerful in outcome.
With 10,000+ baby boomers turning 70 every day, retirement assets representing a growing portion of household wealth and tax provisions creating new planning considerations, it’s natural that QCDs should take the gold in 2026.
Closing Ceremonies
The final event of the Olympics doesn’t honor a single performance. It’s a celebration of thousands of elite athletes who have had years of preparation, disciplined strategy, careful timing and the ability to adapt when conditions change.
Charitable planning works the same way.
The gifts that reached the podium in 2026 are the result of thoughtful conversations, strategic tax planning and intentional decision-making shaped by a new legislative landscape. Just as Olympic athletes adjust to course conditions, donors are adjusting to new income deduction thresholds and higher standard deductions under the new tax law.
In 2026, the most impactful charitable gifts will be those that combine generosity with strategy—gifts designed not just for today’s tax benefits but for lasting mission impact.
Because when preparation meets opportunity, the result isn’t just a medal.
It’s a meaningful legacy.