Charitable Giving and Estate Planning in Louisiana

Many people want their estate plan to support a church, school, or cause that shaped their lives. Charitable giving can create a lasting legacy and, in some cases, reduce taxes for you and your heirs.

Louisiana’s forced heirship and community property rules affect how much you can give and how. A Louisiana estate planning attorney can help you balance generosity with your family’s needs.

At Richard J. Tomeny Jr. Attorney at Law, we help Louisiana families include charitable goals in plans that work for everyone they care about.

Why Include Charity in Your Estate Plan?

Charitable gifts let your values continue after your lifetime. They can also support causes your family shares and teach the next generation about giving back.

For larger estates, charitable gifts can reduce federal estate tax. For retirees, certain gifts from retirement accounts can lower income tax during life.

Louisiana Limits on Charitable Gifts

If you have forced heirs, you may give to charity only from the disposable portion of your estate. Under Civil Code article 1493, forced heirs include children 23 or younger and children of any age who are permanently incapable of caring for themselves.

You also control only your half of the community property and your separate property. A plan that respects these limits keeps a charitable gift from being reduced or challenged later.

Simple Ways to Give

Charitable Bequests in Your Testament

The most common approach is a legacy in your testament. You can leave a specific amount, a particular asset, or a percentage of your estate to a charity.

A percentage gift adjusts automatically as your estate grows or shrinks. Using the charity’s full legal name and tax ID helps avoid confusion.

Beneficiary Designations

Naming a charity as beneficiary of a retirement account or life insurance policy is simple and does not require changing your testament. Our guide to beneficiary designations explains how these forms work.

Retirement accounts can be especially efficient to give to charity. Heirs generally pay income tax on inherited traditional IRA withdrawals, while a qualified charity does not.

Qualified Charitable Distributions

If you are 70½ or older, you can transfer funds directly from an IRA to a qualified charity. These transfers are not counted as taxable income, up to an annual limit adjusted for inflation, which is $111,000 per person in 2026.

Qualified charitable distributions can also satisfy required minimum distributions once those begin.

Charitable Trusts and Donor-Advised Funds

Louisiana law recognizes trusts created for charitable purposes. Under R.S. 9:2271, a charitable trust can support purposes such as relief of poverty, education, religion, and health.

Charitable Remainder Trusts

A charitable remainder trust pays income to you or your loved ones for life or a term of up to 20 years. When the payments end, the remaining assets go to charity.

The IRS explains that donors may receive a partial income tax deduction, and that selling appreciated assets inside the trust can defer capital gains tax.

Charitable Lead Trusts

A charitable lead trust works in reverse. The charity receives payments first, and the remaining assets later pass to your family, often at a reduced gift or estate tax cost.

Donor-Advised Funds

A donor-advised fund lets you make a gift now and recommend grants to charities over time. It offers simpler administration than a private foundation.

A Louisiana trust lawyer can help you decide whether a charitable trust fits your goals. Our guide to trusts in Louisiana covers the general rules.

Tax Considerations and Choosing a Charity

Charitable gifts at death qualify for an unlimited federal estate tax charitable deduction. With the federal exemption at $15 million per person in 2026, this matters most for larger estates, as our guide to estate taxes explains.

Before naming a charity, confirm that it is a qualified organization. The IRS Tax Exempt Organization Search lets you check an organization’s status and eligibility to receive deductible contributions.

It also helps to name a backup charity in case your first choice merges or closes.

Create a Legacy That Reflects Your Values

Charitable giving works best when it is coordinated with the rest of your plan. If you are also preparing for retirement or long-term care, a Louisiana elder law attorney can help you weigh gifts against future needs.

Contact Richard J. Tomeny Jr. Attorney at Law to schedule a consultation at our Baton Rouge or Metairie office.

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