Tax-Deductible Limits on Estate & Bequest Gifts: A Refresher
Conway Li2026-10-28T10:25:51-04:00The federal estate tax exclusion rose to $15 million per person for 2026, and it adjusts for inflation beginning in 2027. That figure determines which donors face estate tax and how a charitable bequest changes the outcome for their heirs. Planned giving leaders who understand the mechanics of this exclusion can hold more productive conversations with donors and their advisors and prepare their organizations to receive larger gifts. In this refresher, we’ll cover the 2026 exclusion and rate, the code sections that govern charitable deductions, the conditions a bequest must meet, the operational groundwork behind planned gift fundraising, and the treatment [...]










