charity Archives - IECF https://www.iegives.org/tag/charity/ Inland Empire Community Foundation Tue, 02 Jun 2026 21:11:08 +0000 en-US hourly 1 https://www.iegives.org/wp-content/uploads/2020/03/cropped-iecf-logo-icon-150x150.png charity Archives - IECF https://www.iegives.org/tag/charity/ 32 32 Getting creative: Unusual noncash assets can make great gifts to charity https://www.iegives.org/professional-advisor-hub-charitable-assets/ Tue, 02 Jun 2026 21:08:11 +0000 https://www.iegives.org/?p=28662 If you’re like many advisors, you may have discovered that often charitable giving conversations begin (and end!) with cash or appreciated stock. And of course, you are well aware that appreciated stock is an excellent choice for your clients to fund a donor-advised or other type of fund at IECF because it may avoid capital gains tax while also possibly triggering eligibility for a charitable deduction at fair market value.  But for some clients—especially business owners, collectors, and affluent retirees—valuable assets may take a different form entirely. Boats, airplanes, cars, RVs, and other tangible property can represent a mixed bag of characteristics: significant wealth, ongoing maintenance costs, and emotional attachment, all of which may add up to a charitable giving opportunity. These situations may no longer be one-off cases. Classic cars are a notable example, with some estimates tallying the total at more than 43 million vehicles in the United States alone—an estimated $1 trillion in total insurable value! Here are four tips to consider as you work with your charitable clients. Always reach out to IECF Anytime you’re dealing with a charitable client, please reach out to IECF to explore your client’s options. Your clients may be surprised to […]

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]]> If you’re like many advisors, you may have discovered that often charitable giving conversations begin (and end!) with cash or appreciated stock. And of course, you are well aware that appreciated stock is an excellent choice for your clients to fund a donor-advised or other type of fund at IECF because it may avoid capital gains tax while also possibly triggering eligibility for a charitable deduction at fair market value. 

But for some clients—especially business owners, collectors, and affluent retirees—valuable assets may take a different form entirely. Boats, airplanes, cars, RVs, and other tangible property can represent a mixed bag of characteristics: significant wealth, ongoing maintenance costs, and emotional attachment, all of which may add up to a charitable giving opportunity. These situations may no longer be one-off cases. Classic cars are a notable example, with some estimates tallying the total at more than 43 million vehicles in the United States alone—an estimated $1 trillion in total insurable value!

Here are four tips to consider as you work with your charitable clients.

Always reach out to IECF

Anytime you’re dealing with a charitable client, please reach out to IECF to explore your client’s options. Your clients may be surprised to learn that public charities, such as IECF, can accept a wide range of noncash assets, provided the assets can be evaluated, valued, transferred, and ultimately liquidated to support your clients’ charitable goals.

Ask questions beyond balance sheet basics

Clients may forget to mention that they own highly appreciated noncash assets. As clients prepare to meet with you, they are often so focused on gathering investment statements and real estate information that they forget about classic cars, RVs, planes, and boats! Comprehensive conversations are especially timely as many affluent households continue to hold substantial wealth outside of traditional investment portfolios. Recreational assets purchased years ago may now hold significant value while also generating ongoing expenses, storage concerns, and succession-planning questions. Clients who are downsizing or simplifying during retirement may welcome charitable strategies that transform underused assets into community impact. 

Build your client’s charitable plan prior to a sale

When you spot unusual assets on a client’s balance sheet, and you know your client is charitable, it’s important to consider the possibilities. A client preparing to sell a classic car or boat, for example, could incur significant capital gains tax if the asset has appreciated in value. Contributing the asset to a fund at IECF before a sale may help reduce or eliminate those taxes while also generating funds to support charitable causes the client cares about. 

Pay attention to the rules

Gifts of noncash assets require careful coordination. Unlike publicly traded securities, these assets involve additional due diligence. Title transfers, appraisals, environmental reviews for real estate, insurance considerations, debt obligations, marketability, and liquidation logistics all require attention. The IRS also imposes specific substantiation and reporting requirements for charitable deductions involving noncash gifts.

The team at IECF is happy to work alongside you and clients’ other attorneys, CPAs, valuation experts, and financial advisors to determine whether proposed gifts are feasible and which structures might be best. In many cases, IECF can accept the asset and facilitate its sale. 

The bottom line here is that for a charitable client, using a much-loved car collection, boat, or other luxury asset to support favorite causes and address community needs may be far more appealing than knowing the asset could sit in storage for years and years, with no end in sight to the maintenance expenses. You can add tremendous value by helping your clients consider whether highly specialized collections and “passion assets” are better suited for charitable planning than for transfer through an estate, especially when heirs may not share the same interest in maintaining or managing them. Whether your client owns a rare bicycle collection, antique toy collection, classic cars, or a country music producer’s private library, conversations about donating unusual assets can help clients simplify their estates, support charitable priorities, and avoid placing the emotional and logistical burden of niche collections on the next generation.

Please reach out to our Charitable Giving Team anytime. Stay up to date on all the good work we’re doing through the power of philanthropy – sign up for our eNewsletter, Philanthropy Matters, today.

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The team at IECF is honored to serve as a resource and sounding board as you help your clients build their charitable plans and pursue their philanthropic objectives for making a difference in the community. This newsletter is provided for informational purposes only. It is not intended as legal, accounting, or financial planning advice. Please consult your tax or legal advisor to learn how this information might apply to your own situation.

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]]> Wake up call: OBBA changes and client conversations https://www.iegives.org/professional-advisor-hub-obba/ Tue, 05 May 2026 16:40:10 +0000 https://www.iegives.org/?p=27844 For many attorneys, CPAs, and financial advisors, the tax law changes under the One Big Beautiful Bill Act are old news. That is not the case for many of your clients! While you’ve been busy reading dozens of articles and evaluating how the changes will impact your clients, many of your clients are just now learning about the changes, especially as issues came to the forefront for them during tax season. Even if you’ve been talking with clients about the changes for months, don’t stop. For many clients, now is the first time they’ll really be listening. Here are three things to know: —Mainstream media is picking up the pace in its coverage of charitable planning techniques. For example, the Wall Street Journal recently published an article about donor-advised funds as a tool for tax savings and community impact. Many clients may not realize that IECF offers donor-advised funds, along with other options for structuring a charitable giving plan to support their favorite causes and address critical community issues. Be sure to reach out to IECF whenever a client asks you about setting up a donor-advised fund.  —Thoughtful planning is especially important in light of the new floor on itemized […]

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]]> For many attorneys, CPAs, and financial advisors, the tax law changes under the One Big Beautiful Bill Act are old news. That is not the case for many of your clients! While you’ve been busy reading dozens of articles and evaluating how the changes will impact your clients, many of your clients are just now learning about the changes, especially as issues came to the forefront for them during tax season. Even if you’ve been talking with clients about the changes for months, don’t stop. For many clients, now is the first time they’ll really be listening.

Here are three things to know:

—Mainstream media is picking up the pace in its coverage of charitable planning techniques. For example, the Wall Street Journal recently published an article about donor-advised funds as a tool for tax savings and community impact. Many clients may not realize that IECF offers donor-advised funds, along with other options for structuring a charitable giving plan to support their favorite causes and address critical community issues. Be sure to reach out to IECF whenever a client asks you about setting up a donor-advised fund. 

—Thoughtful planning is especially important in light of the new floor on itemized charitable deductions. Starting in 2026, to be eligible for a deduction, a client’s qualified deductions must exceed 0.5% of adjusted gross income, essentially raising the threshold at which charitable giving produces a tax benefit. This could make it advantageous for some of your clients to “bunch” charitable contributions through a donor-advised fund, allowing the client to front-load donations into a single tax year to cross the threshold. 

—At the same time, under a “cap” provision in the new law, if a client is in the 37% federal income tax bracket, itemized charitable deductions are now capped at the 35% tax rate. In simplified terms, depending on other factors, this means that if a client donates $10,000, the tax break would be $3,500 instead of $3,700. In short, the floor and the cap add extra complexity to helping clients plan their charitable contributions. 

—The new tax laws have changed the landscape for not only your clients who itemize deductions but also for those who do not itemize. Non-itemizers are now eligible for an “above the line” deduction of $1,000 for single filers and $2,000 for joint filers. Be aware, however, that the new deduction for non-itemizers does not apply to noncash gifts or gifts to donor-advised funds. Because both noncash gifts and gifts to donor-advised funds are important tax planning tools for many clients, this limitation is worth noting in your discussions. 

—Finally, remember that donating appreciated stock held for more than one year is usually more tax-efficient than writing a check. That’s because it allows your client to avoid capital gains tax on the appreciation. What’s more, clients who itemize deductions will be eligible to claim a tax deduction for the full fair market value. 

Please reach out to IECF anytime. We know the new tax laws add a lot to your plate, and we are always happy to point you in the right direction as you conduct research and offer counsel to your clients. And remember, you don’t have to jump headfirst into the complexity during your client discussions. Even talking about philanthropy in the simplest terms can help strengthen your client relationships and grow your practice.

Please reach out to our Charitable Giving Team anytime. Stay up to date on all the good work we’re doing through the power of philanthropy – sign up for our eNewsletter, Philanthropy Matters, today.

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The team at IECF is honored to serve as a resource and sounding board as you help your clients build their charitable plans and pursue their philanthropic objectives for making a difference in the community. This newsletter is provided for informational purposes only. It is not intended as legal, accounting, or financial planning advice. Please consult your tax or legal advisor to learn how this information might apply to your own situation.

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]]> Rare but useful: Planning with charitable lead trusts https://www.iegives.org/professional-advisor-hub-charitable-lead-trusts/ Tue, 05 May 2026 16:38:12 +0000 https://www.iegives.org/?p=27842 “Charitable lead trust” is far from a household word, and you might not run across the need for one very often in your practice. They sure do come in handy in certain client situations, though. At IECF, we are happy to establish a donor-advised fund or another type of fund to serve as the income beneficiary of a charitable lead annuity trust, or “CLAT,” established by a client.   It’s worth briefly reviewing the basics of a CLAT because they are having a moment! Here’s what’s going on: –The Internal Revenue Service issued Private Letter Ruling 202614004 on April 3, 2026, addressing whether a CLAT can be terminated early by accelerating its remaining payments to charity.  –The ruling involved a CLAT that so significantly outperformed expectations that the trustee proposed distributing all remaining annuity payments in a lump sum to a donor-advised fund, and then winding down the trust.  –The IRS concluded that this early termination would not trigger self-dealing penalties, would not be treated as a taxable expenditure, and would not result in a termination tax—largely because the payment was made to a qualified public charity and fulfilled the trust’s charitable purpose. Of course, as is the case with all […]

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]]> “Charitable lead trust” is far from a household word, and you might not run across the need for one very often in your practice. They sure do come in handy in certain client situations, though. At IECF, we are happy to establish a donor-advised fund or another type of fund to serve as the income beneficiary of a charitable lead annuity trust, or “CLAT,” established by a client.  

It’s worth briefly reviewing the basics of a CLAT because they are having a moment! Here’s what’s going on:

–The Internal Revenue Service issued Private Letter Ruling 202614004 on April 3, 2026, addressing whether a CLAT can be terminated early by accelerating its remaining payments to charity. 

–The ruling involved a CLAT that so significantly outperformed expectations that the trustee proposed distributing all remaining annuity payments in a lump sum to a donor-advised fund, and then winding down the trust. 

–The IRS concluded that this early termination would not trigger self-dealing penalties, would not be treated as a taxable expenditure, and would not result in a termination tax—largely because the payment was made to a qualified public charity and fulfilled the trust’s charitable purpose.

Of course, as is the case with all private letter rulings, PLR 202614004 represents the IRS’s non-precedential interpretation of tax law and is binding only between the IRS and the specific taxpayer who requested the ruling. Still, private letter rulings are often cited to show the IRS’s probable position.

So why is this seemingly obscure private letter ruling relevant as an indicator of the IRS’s likely position in similar future situations? Here’s why:

–CLATs are generally subject to private foundation rules, including strict prohibitions on self-dealing with “disqualified persons.” In this instance, however, the IRS emphasized that a public charity (including a donor-advised fund sponsor) is not considered a disqualified person for these purposes, allowing the accelerated payment without adverse consequences.

–PLR 202614004 highlights that charitable planning vehicles like CLATs may offer more flexibility than previously assumed, particularly when circumstances change or when a trust significantly outperforms projections. What’s more, the ruling reinforces the importance of understanding how technical rules—such as self-dealing restrictions—apply differently depending on the type of charitable recipient involved.

Charitable lead trusts are extremely complex and can be structured in different ways to achieve a client’s specific tax objectives. Still, as you work with charitably inclined clients, keep an eye out for a scenario that may be well-suited for a charitable lead annuity trust:

–The client, whose net worth is likely to be subject to estate tax, owns rapidly appreciating assets (such as pre-IPO stock).

–The client wants to transfer significant wealth to heirs in a tax-efficient way.

–The client wants to make immediate and meaningful charitable gifts while they are living.

A client like this could establish a CLAT and name a donor-advised fund at IECF as the income beneficiary. The CLAT would make fixed annual payments to the donor-advised fund for a term of years. The donor-advised fund, in turn, could support the client’s favorite charities via the client’s grant recommendations. 

At the end of the trust term, any remaining assets in the CLAT would pass to the client’s children or other heirs, often without triggering additional gift or estate tax, assuming the trust was structured properly and investment performance meets or exceeds IRS assumptions.

For clients who want to enjoy charitable giving during their lifetimes and reduce estate and gift taxes on highly appreciating assets, a CLAT is worth a look.

Remember that a CLAT is just one of hundreds of charitable giving vehicles through which IECF can help your clients achieve their charitable and estate planning goals. As always, please reach out to the IECF team when working with a charitable client, regardless of where that client is along the charitable giving journey. 

Please reach out to our Charitable Giving Team anytime. Stay up to date on all the good work we’re doing through the power of philanthropy – sign up for our eNewsletter, Philanthropy Matters, today.

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The team at IECF is honored to serve as a resource and sounding board as you help your clients build their charitable plans and pursue their philanthropic objectives for making a difference in the community. This newsletter is provided for informational purposes only. It is not intended as legal, accounting, or financial planning advice. Please consult your tax or legal advisor to learn how this information might apply to your own situation.

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]]> Calling it splits: What happens to charitable assets in a divorce? https://www.iegives.org/professional-advisor-hub-assets-divorce/ Tue, 05 May 2026 16:37:16 +0000 https://www.iegives.org/?p=27840 As you work with charitable clients over the course of your career, you’ll likely help dozens of married couples establish donor-advised funds and other types of funds at IECF, structure charitable gifts in wills and trusts, establish charitable remainder trusts, and everything in between. But what happens to charitable assets in the event of divorce? Over the last few years, in the wake of high-profile divorces, more and more advisors have been pondering this question. It’s certainly worth considering so you can be prepared if–and likely when–you encounter such a situation. It’s especially important as women play an increasingly important role in a couple’s philanthropy.  For many couples, philanthropy is deeply personal and closely tied to shared values developed over time. What’s more, advisors who engage both partners on all planning matters, including charitable giving, are more likely, according to research described in a recent white paper, to grow their practices and earn client referrals.  But from a legal standpoint, charitable giving during marriage is not purely personal—it is often subject to the same rules that govern other marital assets. In community property states, for example, assets acquired during marriage are generally considered jointly owned, and spouses owe fiduciary duties […]

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]]> As you work with charitable clients over the course of your career, you’ll likely help dozens of married couples establish donor-advised funds and other types of funds at IECF, structure charitable gifts in wills and trusts, establish charitable remainder trusts, and everything in between.

But what happens to charitable assets in the event of divorce? Over the last few years, in the wake of high-profile divorces, more and more advisors have been pondering this question. It’s certainly worth considering so you can be prepared if–and likely when–you encounter such a situation. It’s especially important as women play an increasingly important role in a couple’s philanthropy. 

For many couples, philanthropy is deeply personal and closely tied to shared values developed over time. What’s more, advisors who engage both partners on all planning matters, including charitable giving, are more likely, according to research described in a recent white paper, to grow their practices and earn client referrals. 

But from a legal standpoint, charitable giving during marriage is not purely personal—it is often subject to the same rules that govern other marital assets. In community property states, for example, assets acquired during marriage are generally considered jointly owned, and spouses owe fiduciary duties to one another regarding the use of those assets. That framework can create complications when one spouse makes a significant charitable gift without the other’s knowledge or consent. Indeed, unilateral gifts of community property may be challenged, and in some cases, the full value of the gift may be attributed back to the donating spouse in a divorce proceeding. This may be a surprising outcome for clients who assume that charitable intent alone resolves any questions about ownership or control.

The implications extend beyond outright gifts. Philanthropic vehicles such as donor-advised funds, private foundations, and charitable trusts can also become points of negotiation in divorce. These structures may no longer be considered part of the marital estate once funded, but questions about control, governance, and ongoing advisory privileges can still create tension between spouses.

For attorneys, CPAs, and financial advisors, the takeaway is clear: charitable planning does not exist in a vacuum. Conversations about significant gifts—especially those made during marriage—should include coordination with legal counsel and, where appropriate, documentation of mutual intent. Encouraging clients to align on charitable decisions in advance can help avoid disputes later and preserve both financial and philanthropic goals.

As always, remember that IECF is here for you! Whether a client is considering a current gift, establishing a charitable vehicle, or navigating a complex life transition such as divorce, IECF can serve as a resource to help implement the recommendations of legal and tax counsel in a way that is both effective and durable. Anytime you are talking with a client about charitable giving, give us a call! Including IECF early in the conversation can help ensure that your clients’ charitable intentions are carried out smoothly, even when circumstances change. 

We look forward to working together! 

Please reach out to our Charitable Giving Team anytime. Stay up to date on all the good work we’re doing through the power of philanthropy – sign up for our eNewsletter, Philanthropy Matters, today.

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The team at IECF is honored to serve as a resource and sounding board as you help your clients build their charitable plans and pursue their philanthropic objectives for making a difference in the community. This newsletter is provided for informational purposes only. It is not intended as legal, accounting, or financial planning advice. Please consult your tax or legal advisor to learn how this information might apply to your own situation.

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]]> A Teacher’s Legacy, a Student’s Future: Meet the First Chuck Brinker Scholar https://www.iegives.org/a-teachers-legacy-a-students-future-meet-the-first-chuck-brinker-scholar-2/ Wed, 22 Apr 2026 17:12:10 +0000 https://www.iegives.org/?p=27564 Charles “Chuck” Brinker spent more than two decades teaching mathematics at Ramona High School in Riverside. He stayed late to tutor students who needed extra help and had high expectations and held his students to them. Long after his retirement, his daughters still encounter former students who recognize the name and express their gratitude for the education they received from Chuck. When Chuck passed away from Parkinson’s disease in April 2020, his family wanted to honor his legacy in a lasting way. In 2024, his wife, Pat, established the Charles “Chuck” Brinker Scholarship Fund at IECF, using a qualified charitable distribution from her IRA. The fund is designed to award up to $10,000 annually to graduating Ramona High School or Riverside Unified School District students pursuing a degree in math or a math-related field. “College was important in our house,” said Karen, one of Chuck’s daughters. “It wasn’t if you went to college, it was when you went to college. And knowing that was how my dad felt, it’s a huge factor in this scholarship because he wanted other kids to have that option as well.“ The Brinker family made their first award in 2025. The inaugural recipient is Gavin […]

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]]> Charles “Chuck” Brinker spent more than two decades teaching mathematics at Ramona High School in Riverside. He stayed late to tutor students who needed extra help and had high expectations and held his students to them. Long after his retirement, his daughters still encounter former students who recognize the name and express their gratitude for the education they received from Chuck.

When Chuck passed away from Parkinson’s disease in April 2020, his family wanted to honor his legacy in a lasting way. In 2024, his wife, Pat, established the Charles “Chuck” Brinker Scholarship Fund at IECF, using a qualified charitable distribution from her IRA. The fund is designed to award up to $10,000 annually to graduating Ramona High School or Riverside Unified School District students pursuing a degree in math or a math-related field.

“College was important in our house,” said Karen, one of Chuck’s daughters. “It wasn’t if you went to college, it was when you went to college. And knowing that was how my dad felt, it’s a huge factor in this scholarship because he wanted other kids to have that option as well.“

The Brinker family made their first award in 2025. The inaugural recipient is Gavin McGowan, a Ramona graduate now studying Civil Engineering at UC Berkeley.

Gavin is exactly the kind of student the Brinker family had in mind: driven, community-rooted, and ready to make the most of his education. And there is one more connection that simply could not be scripted. Chuck was not only a math teacher; he was also a skilled carpenter who built furniture, bookcases, and a playhouse for his own family. Gavin, too, is a woodworker and is using those talents to benefit his community.

In his thank-you letter to the Brinker family, Gavin wrote:

To the family of Mr. Chuck Brinker,

From the bottom of my heart, I would like to thank you for this scholarship and the opportunities that it opens up for me. I am proud to be at UC Berkeley, representing Ramona and the entire Inland Empire. I am so proud of where I’m from and the people from my area who do great work like this. I know that Chuck was an amazing math teacher at Ramona, and I am excited to tackle the math in Civil Engineering at Berkeley and show these kids that Ramona math prepared me well. I also know that Chuck was quite the woodworker, as am I. I am currently the construction quality control officer for a woodworking competition team at Cal, Timber Strong, where we just finished building a playhouse for an elementary school in Oakland. Getting this scholarship took the burden of working off my shoulders for this year, and for that, I am eternally grateful to be able to take advantage of all these opportunities. This is all to say that I am so proud and grateful to have received this scholarship, and from such great people. I will not let you or our city down!

IECF is proud to administer the Chuck Brinker Scholarship Fund and honored to watch its first award go to a student who carries forward so much of what Chuck valued: a love of math, a talent for building things, and deep roots in the community he called home.

We are also saddened to share that Pat Brinker passed away on March 27, 2026. Pat was the driving force behind this scholarship, and her generosity will continue to open doors for Inland Empire students for years to come. We extend our heartfelt condolences to the Brinker family and celebrate the enduring impact of everything she set in motion. The family welcomes donations in memory of Pat to the scholarship fund.

Students can apply for the Chuck Brinker Scholarship and other IECF scholarships through our Common Application Portal. If you are interested in establishing a scholarship fund of your own, contact the IECF Charitable Giving team at 951.241.7777 or giving@iegives.org.

Stay up to date on all the good work we’re doing through the power of philanthropy – sign up for our eNewsletter, Philanthropy Matters, today.

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]]> Remembering Pat Brinker https://www.iegives.org/remembering-pat-brinker/ Mon, 20 Apr 2026 23:29:44 +0000 https://www.iegives.org/?p=27552 Pat Brinker was a devoted wife, mother, teacher, and volunteer who believed that education could change the course of a young person’s life. She once shared with us that, on paydays, as she was on her way home from teaching, she would stop at the bank and make a deposit into her daughters’ college fund. It was never a question of whether Shelly, Karen, and Kristen would go to college; it was just a question of when. Pat and her husband Chuck, also a teacher, knew not every student had that kind of head start. She never forgot that there were students with the potential to go far, but no clear path to get there. Pat grew up in Doylestown, Pennsylvania, earned a degree in English from Gettysburg College, and then traveled to Japan and Germany, teaching overseas and building a life far from home. She met Chuck in Germany, where he was a fellow teacher with the Department of Defense overseas program. They came back to the States, married in 1972, and settled in Riverside. Chuck taught math at Ramona High School for 28 years. Pat raised their three daughters, became an active PTA parent, then returned to teaching […]

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]]> Pat Brinker was a devoted wife, mother, teacher, and volunteer who believed that education could change the course of a young person’s life. She once shared with us that, on paydays, as she was on her way home from teaching, she would stop at the bank and make a deposit into her daughters’ college fund. It was never a question of whether Shelly, Karen, and Kristen would go to college; it was just a question of when. Pat and her husband Chuck, also a teacher, knew not every student had that kind of head start. She never forgot that there were students with the potential to go far, but no clear path to get there.

Pat grew up in Doylestown, Pennsylvania, earned a degree in English from Gettysburg College, and then traveled to Japan and Germany, teaching overseas and building a life far from home.

She met Chuck in Germany, where he was a fellow teacher with the Department of Defense overseas program. They came back to the States, married in 1972, and settled in Riverside. Chuck taught math at Ramona High School for 28 years. Pat raised their three daughters, became an active PTA parent, then returned to teaching after earning a master’s in special education, closing out her career leading a high school teen mom program. As teachers, the Brinkers fully understood what education can do for a young person who needs a door opened.

When Chuck faced a 30-year battle with Parkinson’s, Pat shouldered the weight of his care. He passed away in April 2020, but the pandemic made a traditional memorial impossible at that time. A few years later, Pat clipped and saved an article in the Press Enterprise that mentioned IECF as a resource for people looking to establish scholarships and funds in the community. Then, about six months later, she picked up the phone and spoke with Claudia Preza, CSPG, IECF’s Charitable Giving Officer for Riverside. Pat chose to honor Chuck’s life by creating something permanent: a scholarship fund at IECF.

In our early conversations with Pat about the fund, she told us about Chuck’s deep connection to his students. “Way deep down, he had this great love for Ramona and for the kids who went there,” she said. “He saw the potential. There were really great students there, and a lot just were unable to attend college. A scholarship seemed like a very appropriate memorial.”

Pat had spent years on the college-bound and scholarship committees at the Assistance League of Riverside, reading student applications and thinking carefully about what a scholarship should actually do for a student. “When I look at my grandson and what it’s probably going to cost for him to go to college, $1,000 is really not very much,” she said. “For somebody who really needs it, it’s just not enough.”

Working with Claudia, Pat designed the Charles “Chuck” Brinker Scholarship Fund to award up to $10,000 annually to Ramona High School and Riverside Unified graduates pursuing degrees in mathematics or math-related fields, with the possibility of renewal throughout a student’s undergraduate years. She funded it through a qualified charitable distribution from her IRA, and she appreciated that IECF worked with her to design a fund that reflected exactly what she had in mind.

Gavin McGowan, the first Charles “Chuck” Brinker Scholarship recipient

In 2025, the fund made its first award. Gavin McGowan, a Ramona graduate, is now studying Civil Engineering at UC Berkeley with help from the Charles “Chuck” Brinker Memorial Scholarship.

It’s worth noting that Chuck was also a skilled carpenter outside the classroom. He built furniture, bookcases, and a playhouse for his own kids. In a very special turn of events, we learned that Gavin is a woodworker, too. He serves as the construction quality control officer for Timber Strong, a Cal woodworking competition team that just finished building a playhouse for an Oakland elementary school.

Gavin wrote to the Brinker family after receiving his award. He said, in part: “I am so proud of where I’m from and the people from my area who do great work like this… I will not let you or our city down.”

Claudia had the opportunity to read that letter to Pat over the phone, connecting her to the immediate impact of the gift.

Pat passed away on March 27, 2026, at the age of 86. She is survived by her daughters Shelly, Karen, and Kristen; sons-in-law Matt and Jon; and three grandchildren, Nicholas, Kaitlyn, and Owen. It is our great honor to steward the Charles “Chuck” Brinker Scholarship Fund, ensuring that both Chuck and Pat are remembered for their enduring impact and the pathways they’ve created for Inland Empire students.

“Pat was an inspirational IECF donor and she became a friend,” says Claudia. “I take great pride in having worked with her to shape this scholarship. She cared deeply about Ramona High School and its students. Pat thoughtfully recognized the unique value of a renewable scholarship. She understood this scholarship could give students the stability to focus on their education. Carrying her vision forward, alongside her daughters, is a responsibility we hold with great care and gratitude.”

To make a donation in Pat’s memory, visit this link, where you may also leave a note for the family. To learn how to establish a scholarship or legacy fund of your own, contact our Charitable Giving team at 951.241.7778 or giving@iegives.org.

 

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]]> A Teacher’s Legacy, a Student’s Future: Meet the First Chuck Brinker Scholar https://www.iegives.org/a-teachers-legacy-a-students-future-meet-the-first-chuck-brinker-scholar/ Thu, 09 Apr 2026 16:15:12 +0000 https://www.iegives.org/?p=27439 Charles “Chuck” Brinker spent more than two decades teaching mathematics at Ramona High School in Riverside. He stayed late to tutor students who needed extra help and had high expectations and held his students to them. Long after his retirement, his daughters still encounter former students who recognize the name and express their gratitude for the education they received from Chuck. When Chuck passed away from Parkinson’s disease in April 2020, his family wanted to honor his legacy in a lasting way. In 2024, his wife, Pat, established the Charles “Chuck” Brinker Scholarship Fund at IECF, using a qualified charitable distribution from her IRA. The fund is designed to award up to $10,000 annually to graduating Ramona High School or Riverside Unified School District students pursuing a degree in math or a math-related field. “College was important in our house,” said Karen, one of Chuck’s daughters. “It wasn’t if you went to college, it was when you went to college. And knowing that was how my dad felt, it’s a huge factor in this scholarship because he wanted other kids to have that option as well.“ The Brinker family made their first award in 2025. The inaugural recipient is Gavin […]

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]]> Charles “Chuck” Brinker spent more than two decades teaching mathematics at Ramona High School in Riverside. He stayed late to tutor students who needed extra help and had high expectations and held his students to them. Long after his retirement, his daughters still encounter former students who recognize the name and express their gratitude for the education they received from Chuck.

When Chuck passed away from Parkinson’s disease in April 2020, his family wanted to honor his legacy in a lasting way. In 2024, his wife, Pat, established the Charles “Chuck” Brinker Scholarship Fund at IECF, using a qualified charitable distribution from her IRA. The fund is designed to award up to $10,000 annually to graduating Ramona High School or Riverside Unified School District students pursuing a degree in math or a math-related field.

“College was important in our house,” said Karen, one of Chuck’s daughters. “It wasn’t if you went to college, it was when you went to college. And knowing that was how my dad felt, it’s a huge factor in this scholarship because he wanted other kids to have that option as well.“

The Brinker family made their first award in 2025. The inaugural recipient is Gavin McGowan, a Ramona graduate now studying Civil Engineering at UC Berkeley.

Gavin is exactly the kind of student the Brinker family had in mind: driven, community-rooted, and ready to make the most of his education. And there is one more connection that simply could not be scripted. Chuck was not only a math teacher; he was also a skilled carpenter who built furniture, bookcases, and a playhouse for his own family. Gavin, too, is a woodworker and is using those talents to benefit his community.

In his thank-you letter to the Brinker family, Gavin wrote:

To the family of Mr. Chuck Brinker,

From the bottom of my heart, I would like to thank you for this scholarship and the opportunities that it opens up for me. I am proud to be at UC Berkeley, representing Ramona and the entire Inland Empire. I am so proud of where I’m from and the people from my area who do great work like this. I know that Chuck was an amazing math teacher at Ramona, and I am excited to tackle the math in Civil Engineering at Berkeley and show these kids that Ramona math prepared me well. I also know that Chuck was quite the woodworker, as am I. I am currently the construction quality control officer for a woodworking competition team at Cal, Timber Strong, where we just finished building a playhouse for an elementary school in Oakland. Getting this scholarship took the burden of working off my shoulders for this year, and for that, I am eternally grateful to be able to take advantage of all these opportunities. This is all to say that I am so proud and grateful to have received this scholarship, and from such great people. I will not let you or our city down!

IECF is proud to administer the Chuck Brinker Scholarship Fund and honored to watch its first award go to a student who carries forward so much of what Chuck valued: a love of math, a talent for building things, and deep roots in the community he called home.

We are also saddened to share that Pat Brinker passed away on March 27, 2026. Pat was the driving force behind this scholarship, and her generosity will continue to open doors for Inland Empire students for years to come. We extend our heartfelt condolences to the Brinker family and celebrate the enduring impact of everything she set in motion. The family welcomes donations in memory of Pat to the scholarship fund.

Students can apply for the Chuck Brinker Scholarship and other IECF scholarships through our Common Application Portal. If you are interested in establishing a scholarship fund of your own, contact the IECF Charitable Giving team at 951.241.7777 or giving@iegives.org.

Stay up to date on all the good work we’re doing through the power of philanthropy – sign up for our eNewsletter, Philanthropy Matters, today.

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]]> Transferring a private foundation? Remind clients to communicate https://www.iegives.org/professional-advisor-hub-private-foundation/ Fri, 03 Apr 2026 22:19:43 +0000 https://www.iegives.org/?p=27370 As you work with clients who have established a private foundation, it is not uncommon for the conversation to eventually turn to whether this structure still makes sense. What began as a seemingly logical vehicle for organizing a family’s philanthropy can, over time, become administratively burdensome, especially as leadership transitions to the next generation. In many cases, transferring a private foundation’s assets to a donor-advised fund at IECF can offer a simpler and more flexible path forward. You may already be familiar with the general benefits of a donor-advised fund. A donor-advised fund can reduce administrative responsibilities, eliminate many of the complex tax compliance requirements, and allow families to focus more fully on their charitable goals rather than ongoing operations. The technical mechanics of making the transition are also relatively straightforward, such as: –Confirm that the private foundation’s board has approved the termination and documented the decision appropriately. –Establish a donor-advised fund at IECF, often structured to mirror the private foundation’s name and governance approach. –Grant the bulk of the private foundation’s remaining assets to the new fund, leaving a reserve to cover final expenses. –Satisfy outstanding liabilities and complete the private foundation’s final tax filings and state-level dissolution requirements. […]

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]]> As you work with clients who have established a private foundation, it is not uncommon for the conversation to eventually turn to whether this structure still makes sense. What began as a seemingly logical vehicle for organizing a family’s philanthropy can, over time, become administratively burdensome, especially as leadership transitions to the next generation. In many cases, transferring a private foundation’s assets to a donor-advised fund at IECF can offer a simpler and more flexible path forward.

You may already be familiar with the general benefits of a donor-advised fund. A donor-advised fund can reduce administrative responsibilities, eliminate many of the complex tax compliance requirements, and allow families to focus more fully on their charitable goals rather than ongoing operations. The technical mechanics of making the transition are also relatively straightforward, such as:

–Confirm that the private foundation’s board has approved the termination and documented the decision appropriately.

–Establish a donor-advised fund at IECF, often structured to mirror the private foundation’s name and governance approach.

–Grant the bulk of the private foundation’s remaining assets to the new fund, leaving a reserve to cover final expenses.

–Satisfy outstanding liabilities and complete the private foundation’s final tax filings and state-level dissolution requirements.

While these steps are important, the transition is ultimately about more than mechanics. It is an opportunity to reposition the family’s philanthropy for the future—reducing administrative friction while preserving, and in many cases enhancing, the impact of the family’s giving.

One aspect of the transition deserves particular attention because it is easy to overlook: communication with grantees. For many private foundations, relationships with nonprofit organizations have developed over years—sometimes decades. In some cases, grantees may rely on annual or recurring support. 

When a private foundation winds down, a lack of clear communication can create confusion or uncertainty for the organizations that have come to depend on that funding. As a trusted advisor, you can play an important role in helping your client plan for this transition thoughtfully. What’s more, IECF can serve as a sounding board. Our team has close relationships with hundreds of nonprofit organizations in our community. Here are five tips for a client’s communication plan that you can help develop with the support of the IECF team:

–Encourage your client to communicate early and clearly with key grantees. Your client does not want nonprofits to hear about the transition from anyone else. 

–The communication itself does not need to be complicated. A straightforward email message explaining that the private foundation is transitioning to a donor-advised fund—and that the family remains committed to charitable giving—can go a long way. 

–Importantly, if possible, the client should reach out personally to each nonprofit grantee to let them know that they will be receiving email communication. This is not just a nice touch; it is a powerful way to maintain and deepen trust. 

–If the client intends to continue supporting certain organizations, it is helpful to reassure those nonprofits that future grants may be recommended through IECF. 

–Messages can also affirm the mission of IECF and the broader resources and network it provides to both your clients and the nonprofits they’ve supported for many years. 

As always, IECF is here to help you and your clients navigate both the technical and relational aspects of this process. Whether your client is ready to move forward now or simply beginning to explore options, our team is honored to work alongside you to ensure a smooth and thoughtful transition to support your clients’ charitable objectives.

Please reach out to our Charitable Giving Team anytime. Stay up to date on all the good work we’re doing through the power of philanthropy – sign up for our eNewsletter, Philanthropy Matters, today.

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The team at IECF is honored to serve as a resource and sounding board as you help your clients build their charitable plans and pursue their philanthropic objectives for making a difference in the community. This newsletter is provided for informational purposes only. It is not intended as legal, accounting, or financial planning advice. Please consult your tax or legal advisor to learn how this information might apply to your own situation.

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]]> Case study: Charitable giving in a down market https://www.iegives.org/professional-advisor-hub-case-study/ Fri, 03 Apr 2026 22:17:36 +0000 https://www.iegives.org/?p=27372 As you guide clients through ongoing market uncertainty, you may be noticing that conversations are becoming as much about perspective as performance metrics. While headlines may or may not ultimately signal a prolonged downturn, the mere possibility of a bear market can influence how clients think about everything from retirement timelines to charitable giving. As an advisor, you have an opportunity to help clients stay grounded and intentional, even when emotions are running high. Consider this scenario. When David and Laura arrive at your office for their annual planning meeting, the tone feels different from prior years. In their early 70s and recently retired, David and Laura have always approached financial decisions with a long-term mindset. But today, Laura opens the conversation with a note of concern. “We’re not panicking,” she says, “but it’s hard to ignore what’s going on in the markets. It just feels unsettled.” You nod. You’ve been hearing similar sentiments from many clients. Even when portfolios remain relatively strong, uncertainty alone can create stress. Studies have consistently shown that financial concerns weigh heavily on emotional well-being across generations, and market volatility tends to amplify those feelings. As you walk through David and Laura’s portfolio and estate […]

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]]> As you guide clients through ongoing market uncertainty, you may be noticing that conversations are becoming as much about perspective as performance metrics. While headlines may or may not ultimately signal a prolonged downturn, the mere possibility of a bear market can influence how clients think about everything from retirement timelines to charitable giving. As an advisor, you have an opportunity to help clients stay grounded and intentional, even when emotions are running high.

Consider this scenario.

When David and Laura arrive at your office for their annual planning meeting, the tone feels different from prior years. In their early 70s and recently retired, David and Laura have always approached financial decisions with a long-term mindset. But today, Laura opens the conversation with a note of concern.

“We’re not panicking,” she says, “but it’s hard to ignore what’s going on in the markets. It just feels unsettled.”

You nod. You’ve been hearing similar sentiments from many clients. Even when portfolios remain relatively strong, uncertainty alone can create stress. Studies have consistently shown that financial concerns weigh heavily on emotional well-being across generations, and market volatility tends to amplify those feelings.

As you walk through David and Laura’s portfolio and estate plan, the numbers tell a reassuring story. Their overall financial plan is still on track, and their estate plan still reflects their goals. But you recognize that this moment calls for more than reassurance. It is an opportunity to reframe how charitable giving fits into the broader picture.

“You’ve both been incredibly consistent in your support of local organizations,” you say. “Tell me how you’re feeling about giving this year.”

David pauses. “We still want to give,” he says. “We just don’t want to make a mistake if the market gets worse.”

That hesitation is familiar. Rather than pulling back entirely, many clients simply need a way to move forward with confidence.

You start with a simple reminder.

“Not all stocks are down.”

You point to a portion of their portfolio that has performed well over time. These appreciated positions present an opportunity. By contributing long-term appreciated stock to their donor-advised fund at IECF, David and Laura may be able to avoid capital gains tax while supporting the causes they care about. Even in a volatile market, this strategy remains one of the most efficient ways to give.

Laura leans in. “So even now, that still makes sense?”

“It often does,” you reply. “And it can give you flexibility. You can make the gift now, receive the tax benefits, and then take your time recommending grants.”

The conversation begins to shift. Instead of focusing solely on uncertainty, David and Laura are now thinking about options.

You also gently raise another point.

“Market cycles come and go, but community needs don’t pause.”

You explain that periods of economic strain often increase demand for nonprofit services, particularly for households already feeling the effects of inflation and rising costs. IECF is closely connected to these needs and can help ensure that their giving is as impactful as possible.

Finally, you mention a strategy they have not yet used.

“Because you’re both over 70 ½, we should also look at Qualified Charitable Distributions from your IRAs.”

You walk them through how a QCD could satisfy required minimum distributions while avoiding income tax on those amounts. For clients in their stage of life, it is a straightforward and effective way to continue supporting charitable priorities regardless of market conditions. “You can direct your QCDs to certain types of funds at IECF,” you explain. “You can’t use them to add to your donor-advised fund (at least not yet), but you can support IECF’s strategic priorities to help the whole region thrive.” 

By the end of the meeting, David and Laura feel a renewed sense of clarity. They decide to move forward with a gift of appreciated stock to a donor-advised fund and explore a QCD over the summer to avoid the year-end rush. Just as importantly, they feel reassured that their charitable giving does not need to stop simply because the market feels uncertain.

Situations like this are increasingly common. Even the possibility of a downturn can shape client behavior, but it can also open the door to meaningful planning conversations and help keep charitable giving going strong across our community. As always, IECF is here to help you navigate these discussions—offering practical strategies, local insight, and support for your clients’ charitable goals in every type of market environment.

Please reach out to our Charitable Giving Team anytime. Stay up to date on all the good work we’re doing through the power of philanthropy – sign up for our eNewsletter, Philanthropy Matters, today.

  • This field is for validation purposes and should be left unchanged.

The team at IECF is honored to serve as a resource and sounding board as you help your clients build their charitable plans and pursue their philanthropic objectives for making a difference in the community. This newsletter is provided for informational purposes only. It is not intended as legal, accounting, or financial planning advice. Please consult your tax or legal advisor to learn how this information might apply to your own situation.

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]]> Serving charitable clients: Dual strategies emerge https://www.iegives.org/professional-advisor-hub-dual-strategies/ Fri, 03 Apr 2026 22:13:39 +0000 https://www.iegives.org/?p=27368 As tax laws and market dynamics continue to shift, it is important for attorneys, CPAs, and financial advisors to be aware of two increasingly distinct groups of donors. On one hand, the high federal estate tax exemption and new restrictions on itemizing charitable deductions are creating unique needs for your clients whose assets exceed $30 million. On the other hand, the new charitable deduction for non-itemizers offers an entry point and incentive for your clients who are just starting out in their careers or still building wealth. Recent research underscores just how pronounced this divide is becoming. Individuals with a net worth of $30 million or more—often referred to as ultra-high-net-worth donors—are playing an increasingly outsized role in philanthropy, accounting for a significant and growing share of total charitable giving. At the same time, policy changes are encouraging broader participation at the other end of the spectrum, bringing new donors into the fold even if their initial gifts are modest. The result is a philanthropic landscape that is simultaneously becoming more concentrated and more expansive. For your ultra-high-net-worth clients, charitable giving is rarely about a single transaction. Instead, it is often deeply integrated into long-term planning around wealth transfer, business […]

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]]> As tax laws and market dynamics continue to shift, it is important for attorneys, CPAs, and financial advisors to be aware of two increasingly distinct groups of donors. On one hand, the high federal estate tax exemption and new restrictions on itemizing charitable deductions are creating unique needs for your clients whose assets exceed $30 million. On the other hand, the new charitable deduction for non-itemizers offers an entry point and incentive for your clients who are just starting out in their careers or still building wealth.

Recent research underscores just how pronounced this divide is becoming. Individuals with a net worth of $30 million or more—often referred to as ultra-high-net-worth donors—are playing an increasingly outsized role in philanthropy, accounting for a significant and growing share of total charitable giving. At the same time, policy changes are encouraging broader participation at the other end of the spectrum, bringing new donors into the fold even if their initial gifts are modest. The result is a philanthropic landscape that is simultaneously becoming more concentrated and more expansive.

For your ultra-high-net-worth clients, charitable giving is rarely about a single transaction. Instead, it is often deeply integrated into long-term planning around wealth transfer, business succession, and family legacy. These clients may be evaluating complex assets, timing considerations, and multigenerational involvement. Conversations tend to focus on strategy—how philanthropy aligns with identity, values, and long-term impact. IECF can help you navigate these discussions by offering flexible structures, local insight, and support for engaging the next generation in meaningful ways.

By contrast, clients earlier in their wealth-building years—including the children and grandchildren of ultra-high-net-worth clients—may be engaging with charitable giving in a more incremental and exploratory way. The availability of a charitable deduction for non-itemizers creates a new opportunity to introduce philanthropy as part of their financial lives sooner than in the past. For these clients, the focus is often on establishing habits, identifying causes, and understanding how giving fits alongside other priorities. Even relatively small gifts can serve as the foundation for lifelong philanthropic engagement. (Note that the new deduction for non-itemizers applies only to cash gifts and is not available for gifts to donor-advised funds.) 

These two groups are not just separated by wealth—they are operating under different incentives, different planning horizons, and different motivations. As a trusted advisor, recognizing these distinctions can help you tailor your conversations and add value in more meaningful ways. Some clients may benefit from sophisticated planning strategies, while others simply need a clear and accessible entry point.

Here is one final but important point: Regardless of whether a client itemizes or doesn’t itemize, pay close attention to clients who are age 70 ½ and over and who own IRAs. Qualified Charitable Distributions are a powerful and tax-advantaged tool for clients to transfer up to $111,000 per taxpayer (2026 limit) to support favorite causes. What’s more, proposed legislation may open the door for your clients to use QCDs to fund their donor-advised funds at IECF. Right now, clients can use QCDs to fund field-of-interest, unrestricted funds, and certain other types of funds at IECF, but not donor-advised funds.    

As always, IECF is here to support both ends of this spectrum. Whether your client is structuring a complex gift involving closely held assets or taking the first steps toward organized charitable giving, our team can help you identify the right approach. We are honored to be your partner in serving your charitable clients across every stage of their philanthropy journey.

Please reach out to our Charitable Giving Team anytime. Stay up to date on all the good work we’re doing through the power of philanthropy – sign up for our eNewsletter, Philanthropy Matters, today.

  • This field is for validation purposes and should be left unchanged.

The team at IECF is honored to serve as a resource and sounding board as you help your clients build their charitable plans and pursue their philanthropic objectives for making a difference in the community. This newsletter is provided for informational purposes only. It is not intended as legal, accounting, or financial planning advice. Please consult your tax or legal advisor to learn how this information might apply to your own situation.

The post Serving charitable clients: Dual strategies emerge appeared first on IECF.

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