More than 7 million people are living with Alzheimer's disease in the United States, and nearly 12 million family members and friends provide unpaid care. The need to slow or stop the progression of Alzheimer's has never been more urgent for individuals, families and our health care system.

If you have a client interested in leaving a gift to the Alzheimer’s Association in a will, trust or by beneficiary designation, please use the following information about the Alzheimer's Association.

Legal Name: Alzheimer’s Disease and Related Disorders Association, Inc. (the Alzheimer’s Association)
Legal Address: 225 N. Michigan Ave., Suite 1700; Chicago, IL 60601-7633
Tax Identification Number: 13-3039601

If your client would like to direct their gift to a specific program or service, or if you are administering an estate and have a gift to distribute, please contact us first to ensure we can honor their wishes. You may contact us at 866.233.5148 or by email at plannedgiving@alz.org.

Legislation and tax implications

Legislation signed into law in 2025 builds upon — and in some areas expands — key elements of 2017 tax cuts, many of which were scheduled to expire at the end of the year. Advisors and their clients will want to plan for how this may influence charitable giving and tax strategy beginning in 2026. Depending on clients' circumstances, these changes could create new incentives to support organizations like the Alzheimer's Association.

Highlights for non-itemizers

• Standard deduction permanently increased. Beginning in 2026, the standard deduction rises to $15,750 for single filers ($31,500 for joint filers) and will adjust for inflation annually. This may provide opportunities for "bunching" charitable gifts in certain years so that clients can exceed the threshold and maximize their tax benefits.
• New universal charitable deduction. For the first time, non-itemizers may claim an above-the-line charitable deduction — up to $1,000 ($2,000 for joint filers) — in addition to the standard deduction. While gifts to donor-advised funds and private foundations do not qualify, contributions to public charities such as the Alzheimer's Association are fully eligible.
• Qualified Charitable Distributions (QCDs) unchanged. The rules for IRA charitable rollovers remain intact. Individuals aged 70 1⁄2 and older can continue to direct up to $108,000 (2025 limit, indexed annually) tax-free from their IRA to qualifying charities. Those age 73 and older may also count these transfers toward their required minimum distributions. A one-time, lifetime opportunity to direct up to $54,000 of one's QCD (2025 limit) is also available for funding a charitable gift annuity or remainder trust.

Highlights for itemizers

• State and Local Tax (SALT) deduction expanded temporarily. The law raises the SALT deduction cap to $40,000 for single and joint filers, with several caveats: The full deduction phases out for filers with modified adjusted gross income above $500,000 ($250,000 in the case of a married individual filing separately), and reverts to $10,000 for incomes of $600,000 and above. While the deduction and the phase-out levels will increase by 1% a year, these changes are in effect through 2029 before reverting to $10,000 in 2030. This will be particularly relevant for clients in high-tax states.
• New 0.5% floor on charitable deductions. Beginning in 2026, charitable gifts must exceed 0.5% of adjusted gross income (AGI) before they are deductible. Strategic timing of donations may help clients avoid losing deductibility for smaller annual gifts.
• Charitable deduction limits preserved. Donors may continue to deduct cash contributions up to 60% of AGI, a higher threshold that would otherwise have rolled back to 50%. The 30% AGI limit on gifts of appreciated property remains unchanged.

Other provisions affecting both itemizers and non-itemizers

Several new measures — such as a temporary deduction for seniors, expanded child tax credits, and new deductions for overtime pay and tip income — may also affect household planning in ways that indirectly influence charitable giving strategies.

Considerations for high-net-worth clients

• Estate, gift and generation-skipping transfer tax exemptions increased. Beginning in 2026, exemptions rise to $15 million ($30 million for couples). Clients with estates above these levels may wish to explore lifetime giving strategies, including charitable bequests, to reduce future tax exposure.
• Cap on itemized deductions for top earners. For clients in the 37% tax bracket, itemized deductions — including charitable deductions — will be capped at 35 cents per dollar. Accelerating larger gifts prior to 2026 may help maximize tax benefits.

Ways your clients can give

• Will bequest: A clause in a will or codicil is one of the simplest ways to make a gift from an estate to the Alzheimer's Association.
• Living trust: A clause similar to a will bequest will implement a charitable gift to the Association through a living trust.
• Charitable gift annuity: A gift annuity transfers donor assets to the Association in exchange for our promise to pay a lifetime annuity. An annuity provides both income — some of which may be tax-free — and estate tax deductions, as well as capital gains tax benefits.
• Charitable life income trust: Your client can make a large gift while retaining income. Some charitable trusts provide substantial tax benefits and capital gains tax avoidance.
• Retirement plan gift: Donors can designate the Association as a beneficiary in individual retirement accounts (IRAs) and 401(k) plans. Some donors are able to make a gift directly from their retirement plans.
• Life insurance gift: Your client may name the Association as a beneficiary. We welcome the opportunity to discuss donating a policy to the Association.
• Real estate gift: We welcome the opportunity to discuss potential gifts of real estate.

About the Alzheimer's Association

When your clients include the Alzheimer's Association in their estate plans, they are supporting the leader in the fight against Alzheimer's disease. Their gifts will help us enhance the services we provide to millions of families and will help fund research that promises to change the course of the disease.

The Alzheimer's Association national organization exceeds the minimum standards of 65 percent program expense set by the Better Business Bureau's Wise Giving Alliance. Learn more about how we exceed the BBB standards.

The information provided here is presented solely as general educational information and is not intended to be a substitute for professional estate planning or legal advice.