Together we can touch lives.

Join us as we support exceptional graduate students and faculty shaping higher education and society.

For 75 years, the Institute for Citizens & Scholars has prepared new generations of American citizenry by opening doors to higher education; supporting visionary thinkers, scholars, and teachers; and creating a thoughtful space for innovation. Your gift will make an important impact on these leaders’ groundbreaking research, teaching, and public service for years to come. Consider the amazing things we can accomplish.

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The IRS has made cost-of-living adjustments to many items for 2025. The annual gift tax exclusion is $19,000 per recipient (up from $18,000 in 2024). The gift tax exclusion for a noncitizen spouse is $190,000 (up from $185,000). The gift and estate tax basic exclusion amount is $13,990,000 (up from $13,610,000). And the limits on qualified charitable distributions from an IRA are also higher.

Learn more about making a gift from your IRA.

Planning for Change: Estate Reduction through Charitable Giving

The estate tax exemption doubled under the Tax Cuts and Jobs Act (TCJA) of 2017 and now sits at $13.99 million. However, this provision is scheduled to “sunset” at the end of this year. If Congress doesn’t act, the exemption amount will drop into the $7 million range. If your estate is over $6 million (or may reach that level by 2026), now is the time to start considering and implementing strategies to minimize the tax impact and leave more for your heirs—including charitable giving.

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Thank you!

We appreciate your unique connection to Citizens & Scholars—and so do the talented people who receive our fellowships.

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Check out our FAQ

Do you have questions about making a gift to Citizens & Scholars but don’t know where to start?

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Leave an Enduring Legacy

The Fellows Legacy Society: Honoring the Transformative Power of Planned Giving

You hold the key to shaping a brighter future by creating opportunities for talented individuals to flourish. By including Citizens & Scholars in your estate plan, you advance our mission, create a meaningful legacy, and qualify to join other supporters as part of the Fellows Legacy Society.

Information contained in this website is current at the time of posting. It is intended for educational and informational purposes only and should not be considered technical or legal advice. Please consult a legal, tax, or other professional advisor when planning a charitable gift.