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ARTICLE · 14 MAY 2025

Charitable Giving Techniques To Maximize An Estate Plan

Ballard Spahr LLP
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Philanthropic giving has become an increasingly popular cornerstone to estate planning. Whether clients choose to give specific sums to charities during life or at death...

United StatesTax
Justin H. Brown
Justin H. Brown
Brittany A. Yodis
Brittany A. Yodis
George M. Riter, Jr.
George M. Riter, Jr.
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Reprinted with permission from The Legal Intelligencer, May 5, 2025. © 2025 ALM Global, LLC. All rights reserved.

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Philanthropic giving has become an increasingly popular cornerstone to estate planning. Whether clients choose to give specific sums to charities during life or at death, charitable giving allows individuals to fulfill their philanthropic goals on their own timelines and based upon their specific desires.

Aside from the monetary impact of charitable planning and philanthropic giving, proper structuring of a charitable gift may have significant tax benefits to the donor. A donor may deduct some or all of a charitable gift from taxable income in the year of the gift. At death, a charitable bequest is taxed at 0% for Pennsylvania inheritance tax purposes, and it is deductible for federal estate tax purposes so long as the governing instrument provides for the distribution to a charitable organization. Charitable

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