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Generational Giving in an Era of Estate Tax Certainty

Passing on Faithfulness, Not Just Finances

Proverbs 13:22 reminds us, “a good man leaves an inheritance to his children’s children.” Many believers live out this truth. For them, stewardship is not simply about money; it is about faithfulness, obedience, and passing along a testimony of the Lord Jesus Christ at work in our lives.
Recent federal law changes have provided greater clarity and stability around estate taxes, making it easier for families to plan thoughtfully and prayerfully for the future. For many households, this clarity opens the door to practice generational giving, faithfully providing for loved ones while supporting ministries committed to biblical truth without the need for complex tax-driven planning.

What Changed, and Why It Matters

In July 2025, Congress enacted Public Law 119-21 (commonly referred to as the FY2025 reconciliation bill), which permanently removed the uncertainty of expiring provisions introduced by the Tax Cuts and Jobs Act of 2017.

Beginning January 1, 2026, this law

Set the federal estate and gift tax exemption (and the separate federal generation-skipping transfer tax exemption) at $15 million per person.
Indexes the exemptions for inflation going forward.
Applies consistently to estate tax, gift tax, and generation-skipping transfer tax.
Eliminates the previously scheduled December 31, 2025, “sunset” that created planning pressure for many families.

As a result,

Fewer families will be affected by federal estate, gift, or generation-skipping tax.
Long-term planning can be done with greater confidence, without fear of sudden law changes and with less complexity.
Charitable giving can return to its proper place as a prayerful, heart-driven decision rather than a reaction to tax uncertainty.

These changes are explained in more detail in the summary prepared by the Congressional Research Service (CRS), the nonpartisan authority relied upon by Congress for federal tax analysis. Read the CRS summary here ›

Generational Giving: A Quiet, Faith-Filled Opportunity

Planned giving is often one of the most quiet and faithful forms of generosity. Some simple tools include:

A bequest through a will or trust.
Naming a ministry as a beneficiary of a retirement account or life insurance policy.

As you review your estate plans, or consider creating one, we invite you to pray about how the Lord Jesus may be calling you to participate in generational giving. Even a modest planned gift can make a lasting difference in equipping future generations to stand on the authority and clear teaching of God’s Word—the very truths the Lord’s enemy has organized vast educational, governmental, and entertainment resources to destroy.
Such generosity can bear abundant fruit in educating Christians on the foundational doctrines of creation, the unique origin of humanity created in God’s image, the Flood, and the redemptive work of the Last Adam, the Lord Jesus, both now and in generations to come.

We Are Here to Serve as a Resource

While we are not financial or legal advisors, our Planned Giving team would be honored to serve as a confidential resource: answering questions, sharing general information, and helping you explore options that align with your faith, family, and stewardship goals.
To learn more, we invite you to visit ICR’s planned giving website, where you’ll find helpful resources and examples of how to support the mission God has placed on this ministry.
If you would prefer to speak with someone directly, you are always welcome to contact us at 214-615-8357 or email [email protected]. It would be our joy to serve you.

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214-615-8357