2025 Charitable Planning Update: New Developments, Hot Topics, and Lessons Learned

The New Developments section will mainly consider updates in charitable planning due to One Big Beautiful Bill (“OBBB”).  This will include changes in the law such as: (i) the new above-the-line deduction for non-itemizers, (ii) the individual and corporate floors, and (iii) caps on deductions.

The Hot Topics section will be a survey of charitable planning topics that clients have brought up to estate planning attorneys.  Of note here will be Donor Advised Funds (“DAFs”), charitable trusts, and the standard deduction.

Finally, the lessons learned section will include practical tips for clients and practitioners based on previous issues estate planning attorneys have seen.  It will mention how to (or how not to) bring up charitable giving with clients.

Professional Bio: Mr. Salyer is an associate of Osborne, Helman, Scott, Knisely & Stanton, LLP. He focuses his practice on estate planning, the administration of estates and trusts, and probate law. Mr. Salyer assists clients with creating and maintaining estate planning documents, charitable planning, complying with fiduciary duties, and preparing gift and estate tax returns.  Mr. Salyer’s practice also includes asset protection. During law school, he served as research assistant to Mark L. Ascher, a leading scholar in the field of trusts and estates.