By Alley Fontenot

Summer in Montana has a way of reminding us what matters most. Whether it’s enjoying a thriving downtown, gathering at community celebrations, spending time on our rivers and trails, or connecting with family and friends, these moments highlight the places, people, and organizations that make our communities strong and vibrant.

As you enjoy the season, consider taking a fresh look around your community. What do you value most? Perhaps it’s the local library that sparks curiosity in young readers, a senior center that provides connection and support for older adults, a trail system that connects people to the outdoors, or a nonprofit that provides essential services to those in need. These are the organizations and places that help Montana communities thrive today—and with thoughtful planning, they can continue serving future generations.

One meaningful way to support the causes you care about is through a planned gift. Planned gifts allow donors to create a lasting legacy while also achieving personal financial, income, and tax-planning goals. Options such as charitable gift annuities, charitable trusts, and certain estate gifts can provide benefits to both the donor and the charitable organizations they choose to support.

For Montana income taxpayers, planned gifts may offer an additional advantage through the Montana Endowment Tax Credit (METC). The METC is a unique state tax incentive designed to encourage charitable giving to Montana endowments. While every donor's situation is different, qualifying planned gifts may generate a state income tax credit while also supporting permanent charitable funds that will benefit Montana communities for years to come.

Consider this example:
A 61-year-old donor makes a $10,000 cash contribution through a deferred charitable gift annuity. The gift may qualify for:
•    A Montana Endowment Tax Credit of approximately $3,794
•    A federal charitable income tax deduction of approximately $5,690

Under Montana law, after five years, the donor may relinquish future annuity payments and direct the remaining annuity balance to the nonprofit's endowment, designated as the beneficiary in the annuity agreement.

While the financial benefits can be significant, many donors find that the greatest reward comes from knowing their values will continue to shape the future of their community. Planned gifts create a permanent source of support for the causes that matter most, helping nonprofits remain strong and resilient for generations.

This summer, as you travel Montana’s scenic roads, attend local events, volunteer, or simply enjoy time with family, take a moment to think about the legacy you want to leave behind. The organizations and places you cherish today can continue making a difference tomorrow through thoughtful charitable planning.

By letting summer inspire reflection and gratitude, you can create a legacy that helps your community flourish long into the future.

Alley is a Gift & Estate Planning Director based in Missoula. She has over 10 years of experience in the nonprofit and philanthropic sectors and loves helping others shape Montana’s future through giving.