When learning how to include a charity in your estate plan, you generally need three things working together: a will or trust that names the charity, a power of attorney that expressly allows gift-giving if you become incapacitated, and an understanding of how the 2025 federal tax law changes affect charitable deductions starting in 2026. Many families treat charitable giving as something that happens in the checkbook each December, separate from the will and trust in the file cabinet. In practice, the two are connected: your estate planning documents decide who can give on your behalf and what happens to your charitable goals after you’re gone, while the 2026 federal tax rules decide how those gifts are treated while you’re living.

At DuPont Law Group, our 4D Estate Plan™ — Document, Defend, Discover, Deliver — is a useful way to think about these charitable giving questions.

To illustrate, we’ll follow the Thorntons — a composite, not a real family. They are in their late sixties, give regularly to their congregation and a local food bank, and take the standard deduction. Their wills, signed years ago, each leave $25,000 to the congregation.

How Do I Document Charitable Intent in a Will or Trust?

To add a charity to your estate plan, you must document charitable intent by writing it directly into a will, trust, or power of attorney document. Charitable intent that lives only in your head is hard for anyone else to honor. These foundational documents can carry your giving goals in several ways. A will or trust can leave a specific amount or a share to named organizations. A trust specifically can direct a trustee to continue annual gifts for a set period of time.

For the Thorntons, that meant reviewing their wills, which each leave $25,000 to their congregation, to confirm the gift language was current and clear.

Can My Power of Attorney Agent Keep Making My Charitable Gifts in Ohio?

In Ohio, your agent can only continue your charitable gifts under a power of attorney if the document expressly grants that authority. It is not automatic. Ohio’s power of attorney statute allows an agent to make a gift only if the document expressly grants that authority (Ohio Revised Code 1337.42).

For the Thorntons, that meant reading their financial powers of attorney to see whether they say anything about charitable gifts at all. Many families miss this step entirely when attempting to add a charity to their estate plan.

Coordinating Charitable Gifts with Beneficiary Designations and Titling

Your charitable gift may not actually reach your intended recipients if your assets are titled incorrectly in your estate plan. Aligning your asset titling with your estate plan is essential. A gift written into a will is generally paid from the probate estate. If you have assets in a trust or have transfer-on-death or payable-on-death designations, those assets are out of your probate estate. This can leave the will with little or nothing to pay the gift it promised. State law decides which gifts are cut first when the will comes up short.

For the Thorntons, the question was where their charitable gift should live now that most of their assets are titled to pass outside the will.

How Will the 2026 Federal Tax Changes Affect My Charitable Giving?

Starting in 2026, the 2025 federal tax law changes how charitable deductions work for both itemizers and non-itemizers, and these changes directly affect tax-efficient charitable giving strategies. Specifically:

• People who don’t itemize can deduct up to $1,000 of cash gifts to qualifying charities for 2026, or $2,000 on a joint return. Gifts to donor-advised funds generally don’t count toward this.
• People who itemize can deduct charitable gifts for 2026 and later only to the extent they exceed 0.5% of adjusted gross income, the income figure on the tax return after certain adjustments.
• IRA owners who are 70½ or older can make qualified charitable distributions — transfers straight from the IRA to a charity — which are left out of taxable income. For 2026, the limit is $111,000 per owner. These cannot go to donor-advised funds.

For the Thorntons, the first rule is the one that matters this year: their cash gifts now count on a joint return, up to $2,000 for 2026.

How Do I Keep Records of My Charitable Gifts for Tax Purposes?

You need a written acknowledgment from the charity for any single gift of $250 or more, and you must have it before you file your estate plan. The IRS requires this acknowledgment to state the amount of the gift and whether you received anything in return. If you received something, like a dinner, the deduction is generally reduced by its value. Smaller gifts still need a bank record or written receipt. The same records help an agent or trustee show that gifts made on your behalf matched your pattern and your instructions.

Pair your recordkeeping with a short annual review:

• Are the organizations named in your will or trust still operating under the same name?
• Is each charitable gift in a document that will actually have assets to pay it?
• Does your power of attorney say whether your agent can continue your charitable gifts?
• Do you have the acknowledgment letters for the larger gifts you made?
• If you own an IRA and are 70½ or older, have you looked at whether a qualified charitable distribution fits your giving?

Frequently Asked Questions

What happens if a charity named in my will or trust no longer exists?

Courts generally try to honor your charitable intent by directing the gift to a similar organization, a doctrine known as cy pres. Reviewing your documents regularly and naming a backup beneficiary avoids relying on a court to make that decision for you.

Can I name a charity as a beneficiary of my retirement account instead of leaving it a gift in my will?

Yes. Naming a charity directly as an IRA or 401(k) beneficiary can be more tax-efficient than leaving the same amount through your will, because charities don’t pay income tax on the distribution, while an individual heir generally would.

Does Ohio recognize charitable remainder trusts?

Yes. Ohio permits charitable remainder trusts, which allow you to receive income during your lifetime while leaving the remainder to a qualified charity.

Learn Your Next Steps When Listing a Charity in Your Estate Plan

A charitable gift works best when it fits naturally within the plan you already have for your family. Reviewing your beneficiary designations, will, trust, and retirement accounts together can help ensure each asset goes to the right person or organization in the most practical, tax-aware way.

At DuPont Law Group, we have both attorneys and financial advisors on our team. If analyzing your charitable giving strategy before the end of the year is a priority for you, give us a call to set up a meeting. To learn more about how to include a charity in your estate plan, schedule a consultation today.

Educational information only — not legal, tax, or investment advice. Talk with your own attorney and tax professional about your situation.