Gifts That Pay You Income

Charitable Gift Annuities (CGAs) are a great way to make a lasting difference for ministries while receiving tax-favorable income for you, your spouse and your children. Many supporters prefer charitable gift annuities because of their attractive payout rates and their significant impact.

Charitable Gift Annuities

Charitable Gift Annuities (CGAs) are a great way to make a lasting difference for ministries while receiving tax-favorable income for you, your spouse and your children. Many supporters prefer charitable gift annuities because of their attractive payout rates and their significant impact.

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Charitable Remainder Trusts

Income for life for you and your family while reducing your taxes. By using assets or cash to fund the trust, you receive income and an income tax credit the year in which you transfer your assets. The remaining portion of the trust, after all payments have been made, comes to you.

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Navigating the New 2026 Tax Landscape: Beyond the "Cliff

For years, the financial industry warned of a "Tax Cliff" on January 1, 2026. However, with the passage of the One Big Beautiful Bill Act (OBBBA), the legislative landscape has shifted. The cliff was largely averted, replaced by a new set of permanent exemptions and technical hurdles. For Tucson families, stewardship now requires navigating these specific OBBBA provisions.

The $15 Million Exemption: A Permanent Shift?

The most significant update for 2026 is the expansion of the federal estate and gift tax exemption.

Individual Exemption: Increased to $15 million (up from the previous $13.99M).
Married Couples: A combined $30 million exemption via portability.
Inflation Indexing: These amounts are now set to adjust for inflation annually starting in 2027, removing the "sunset" uncertainty that plagued prior planning.

The New "Charitable Floor" & Strategic Giving

While estate exemptions increased, the OBBBA introduced a new technical hurdle for itemizers. Starting in 2026, charitable contributions are only deductible to the extent they exceed 0.5% of your Adjusted Gross Income (AGI).

The Impact: If your AGI is $500,000, your first $2,500 in donations provides no tax deduction.
The GIS Strategy: We advocate for "bunching" strategies—such as utilizing Charitable Gift Annuities (CGAs)—to surpass this floor and maximize your tax-efficient giving.

SALT Cap Relief & 37% Tax Rate Stability

The OBBBA brought much-needed clarity to income and local tax deductions:

SALT Cap Increase: The $10,000 cap on State and Local Tax deductions has been temporarily raised to $40,000 (phasing out for incomes over $500,000).
37% Top Rate: The top marginal income tax rate has been made permanent at 37%, providing a stable environment for long-term Roth conversions and income planning.

Legacy Planning

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Move from Uncertainty to Financial Clarity

Complex financial decisions benefit from experienced and thoughtful execution Schedule a brief date and time to discuss your goals and how we will help.