The One Big Beautiful Bill Act (OBBBA) didn't just raise the estate tax exemption to $15 million per person—it also reenergized charitable giving as a strategic estate planning tool. Whether you give to church, your alma mater, or local causes in Temple and Bell County, the new law presents exciting opportunities to leave a legacy while reducing taxes.

If you're philanthropic—or want to become more charitable in your planning—2025 is the perfect time to think beyond donations and explore charitable trusts, donor-advised funds, and tax-efficient giving.

Why Charitable Giving Belongs in Your Estate Plan

✅ Reduces estate taxes
✅ Builds community impact
✅ Aligns your values with your wealth
✅ Provides income for you and/or your spouse while benefiting charity

Whether you're planning a large legacy or modest support, charitable strategies help you do more with less tax exposure.

Giving Strategies Under the OBBBA

1. Charitable Remainder Trust (CRT)

A CRT pays you or your spouse income for life, then passes the remaining assets to charity at death.

✅ You get a charitable deduction now
✅ Removes assets from your estate
✅ Great for appreciated assets (stocks, real estate)

1. Donor-Advised Fund (DAF)

Think of it as a “charity savings account.” You donate now, get the tax deduction, and recommend grants to charities over time.

✅ Easy to set up
✅ Immediate deduction
✅ Flexible giving over the years

1. Charitable Lead Trust (CLT)

The inverse of a CRT: the charity gets income for a set time, and your heirs receive what's left—often tax-free.

✅ Powerful tool for families with rising asset values
✅ Can reduce future estate tax
✅ Great for legacy building

1. Qualified Charitable Distributions (QCDs)

If you're over 70½, you can direct up to $100,000 per year from your IRA directly to charity—without it counting as taxable income.

✅ Meets required minimum distributions (RMDs)
✅ Reduces taxable income
✅ No itemizing required

Local Impact, Lasting Legacy

When you include charitable planning in your estate strategy, you:

• Support the causes you care about
• Reduce estate or income taxes
• Demonstrate values to future generations

From endowments to annual giving to planned legacy bequests, you have options to align wealth with purpose.

How Barina Law Group Helps

We help families across Central Texas:

• Set up tax-efficient giving structures
• Coordinate with CPAs and charitable foundations
• Integrate giving into trusts, wills, and family entities
• Create charitable provisions in blended or complex families

Whether you want to give now or through your estate, we'll help you do it wisely.

📞 Call to Action

📍 Ready to build a legacy? Call (254) 699-3755 or visit www.bobbybarinalaw.com
Let's align your purpose with your plan.