Advisor Insights

Timely guidance, practical strategies and philanthropic planning insights from the American Heart Association’s team of charitable estate planning experts.

advisor sitting with a couple of clients in a lounge area, gesturing towards the screen of a laptop in front of themRead this month’s article:

Would You Like Your Receipt with You or in the Bag? — Qualified Charitable Distribution Receipt Requirements

Regarding charitable donations, there are receipt rules. These rules are established by the Internal Revenue Service (IRS) and apply substantiation requirements for donors wanting to receive tax benefits for their charitable contributions. Most donors and professional advisors are accustomed to the receipt requirement for cash donations as it relates to applying for a charitable income tax deduction.

Read the article: Qualified Charitable Distribution Receipt Requirements

Previous articles:



An advisor sits with her client in an office, listening to her client speak, while taking notesDonor Advised Funds: Transforming Philanthropy Today and Tomorrow

By John W. Cullum, CFP®

DAF Day was celebrated earlier this month on October 9th. It’s a national day of giving centered around donor advised funds (DAFs), spotlighting the power that DAFs have to transform lives. DAFs have become one of the most popular giving vehicles in the U.S.—and for good reason. They’re flexible, easy to set up and offer powerful tax benefits, making them a great giving tool for everyone.

Read the article: Donor Advised Funds...



An advisor talking through some documents with a client at a conference tableTiming is Everything: When and How to Strategically Use Qualified Charitable Distributions (QCDs)

By Jeff Gilchrist, CAP®

As a trusted advisor, your clients rely on you to align their philanthropic goals with tax-efficient strategies. One powerful yet often underutilized tool is the qualified charitable distribution (QCD). While many clients are aware of QCDs, they may not fully understand the optimal timing, amount, or structure for giving—this is where your expertise becomes essential.

Read the article: Timing is Everything...



View of top of a desk, where a man and a woman in business attire are reviewing documents and chartsThe One Big Beautiful Bill: Beauty is in the Eye of the Client

By Gunnar M. Crowell, JD

The One Big Beautiful Bill Act (OBBBA), signed into law on July 4, extends and expands key provisions of the 2017 Tax Cuts and Jobs Act that were set to expire in 2025. Advisors should understand how these changes could affect client planning strategies in 2026 and beyond. Read a summary of key changes and considerations under the OBBBA that may be attractive to your clients depending on their individual circumstances.

Read the article: The One Big Beautiful Bill...