NEW: Tax law changes in 2026 that may affect your giving

Our current and prospective fundholders, and anyone interested in giving to local causes, should be aware of the following changes and a few new tax laws that may impact charitable giving.

Social Security COLA increases

The Social Security Administration announced a cost-of-living adjustment (COLA) increase effective January 1, 2026. This increase reflects inflation’s trajectory and may result in increased Social Security benefits.

Standard deduction increases

For tax year 2026, the standard deduction increased to $16,100 for single taxpayers, $24,150 for heads of households, and $32,200 for married couples filing jointly.

 The standard deduction is a key factor in charitable giving strategies. If a person’s total itemized deductions—including charitable gifts—exceed the standard deduction, they are eligible to itemize. Reviewing this threshold and considering a “bunching” strategy (accelerating multiple years of giving into one tax year) can help maximize charitable support through 2026 and beyond.

Tax brackets

Though the tax rates remain at a range from 10% to 37%, the income levels that define each bracket for 2026 have shifted.

Limitation on itemized charitable deductions for high-income taxpayers

High-income taxpayers will face an additional limitation through a new cap on the value of itemized charitable deductions. Even if a donor is in the highest federal income tax bracket, the tax benefit of a charitable deduction will be limited to 35 percent of the contribution. As a result, taxpayers in the 37 percent bracket will no longer be able to offset their income at their full marginal rate when making charitable gifts.

Good news for the 60% cap

Another important change provides greater certainty for donors who make substantial cash contributions. The long-standing rule allowing cash gifts to qualified public charities to be deducted up to 60 percent of adjusted gross income has been made permanent. After satisfying the new 0.5% AGI floor, donors may continue to deduct cash contributions up to this level, while non-cash gifts or contributions to certain types of organizations remain subject to lower percentage limits. 

New incentive for non-itemizers

The new rules introduce an incentive for taxpayers who do not itemize deductions. Beginning with the 2026 tax year, individuals who claim the standard deduction will be allowed to take a limited charitable deduction above the line, meaning it reduces income before adjusted gross income is calculated. Single filers may deduct up to $1,000, while married couples filing jointly may deduct up to $2,000, provided the contributions are made in cash. This deduction is available in addition to the standard deduction and represents a meaningful expansion of tax benefits for charitable giving among non-itemizers, many of whom have received no tax benefit for donations in recent years. Note, however, that gifts to donor-advised funds are not eligible for this deduction, and neither are noncash gifts. (This is unfortunate because both gifts to donor-advised funds and gifts of highly appreciated assets are useful tools that incentivize charitable giving.)

New threshold to itemize charitable deductions

One of the most significant shifts affects individual taxpayers who itemize their income tax deductions. Beginning this tax year, charitable contributions will only be deductible to the extent that they exceed 0.5% of a taxpayer’s adjusted gross income. In practical terms, this means that a portion of charitable giving will no longer generate a tax benefit. For example, a taxpayer with an adjusted gross income of $200,000 will see no deduction for the first $1,000 of charitable contributions made in a year. Only donations above that amount will be eligible for deduction, subject to existing percentage-of-income limits. This new rule functions much like a deductible in an insurance policy, raising the effective threshold for receiving a tax benefit and reducing the immediate incentive for smaller annual gifts among itemizers.

QCDs may be even more useful

Retirees and older taxpayers will also see an important adjustment through an increase in the Qualified Charitable Distribution limit. For tax year 2026, the per-taxpayer limit for Qualified Charitable Distributions (QCDs) has been increased for inflation to $111,000, up from $108,000 in 2025. And the limit for a one-time QCD from an IRA to a split-interest vehicle has been adjusted for inflation to $55,000, up from $54,000.

This allows taxpayers age 70 ½ and older to further reduce their AGI and, if applicable, satisfy all or part of their required minimum distributions (RMDs). A QCD to a qualified fund at the community foundation (such as a designated or field-of-interest fund but not a donor-advised fund) remains one of the most tax-efficient ways to support charity. 

Generally, though, this change should help donors direct more funds to charitable causes without including those distributions in taxable income. Because Qualified Charitable Distributions can also count toward required minimum distributions, this higher limit enhances a tax-efficient giving strategy that is unaffected by itemized deduction limits, adjusted gross income floors, or caps on deduction value.

 

TCFHR hosts first Little Swiss Fund reception in Highland County

In December, representatives of 17 nonprofit organizations came together in celebration and gratitude to the anonymous donor whose gifts continue to support Highland County. The reception and check presentation at The Highland Center was hosted by staff from the Community Foundation of Harrisonburg and Rockingham.

Betty Mitchell accepts a check from Ann Siciliano (left) and Kelsey Gerber, managers of the grants program at The Community Foundation of Harrisonburg and Rockingham.

“The impact of this donor is incredible,” said Betty Mitchell, executive director of the Blue Grass Resource Center. “The beauty of an endowment such as this is that those donations continue to make an impact in the community for generations.” 

View projects funded by the 2025 Little Swiss grants.

A total of nearly $3 million has been distributed since 2018, with the amount increasing each year as the invested balance grows. 

This year, $598,197 was distributed to 17 organizations. 

TCFHR staff have visited Highland County several times since 2018, but this was the first time to host an event expressly to meet many of the area’s longtime nonprofit leaders.  

“We loved putting faces with names and meeting people so invested in caring for their neighbors, stewarding natural resources, and providing so many necessary services,” said Ann Siciliano, senior director of scholarships and grants.  

Kelsey Gerber, program manager, and Lauren Jefferson, director of programs and marketing, also attended the event. 

The Little Swiss Fund has supporting area nonprofits since its inception in 2007, with the anonymous donor advising on the awards. After the donor’s death, the fund moved to a competitive grants process. A group of citizens with local ties and knowledge of the area works as a committee to review the applications each year. 

For many organizations, the funding validates their mission, hard work, and visionary planning. Callie Smith, the executive director of Highland Children’s House, was grateful for financial support that will help retain committed, professional staff providing care and education to children ages 6 weeks to 12 years old at the Monterey location. 

“This gift reaches far beyond wages,” she said. “It empowers us to offer competitive pay while providing and sustaining exceptional care for our children. Your support affirms the value of the work we do and makes clear that the depth of care is only possible when our teachers are cherished just as much as the children they nurture.” 

The Highland County Fair received support for the 75th anniversary event, with funding helping to provide for programming, entertainment, and marketing. 

“The fair is more than just an event,” said Treasurer Michael Botkin. “It’s a celebration of who we are as a rural, close-knit community. This generous funding allowed us to invest in key areas that help keep the fair vibrant, accessible, and rooted in tradition. We were able to accomplish things that simply wouldn’t have been possible otherwise, and we’re deeply grateful for the foundation’s support in helping us carry this legacy forward.” 

One of the largest 2025 Little Swiss Fund awards went towards the interior renovations of the historic Highland Inn, a multi-year project that when completed will offer lodging, a restaurant and tavern in downtown Monterey. Past awards of the fund have supported the exterior renovation. The project recently won $1.75 million in funding from the Virginia Department of Historic Resources.  

“For a large capital project like the inn revitalization project, there are substantial carrying costs each year. Support from the Little Swiss Fund means that donations made by individuals in our community go directly to this historic project,” Mitchell said. 

The Little Swiss support means that Mitchell can make this “powerful talking point” with donors as she and her team work to pull together funding to start the second phase of renovation in 2026. 

 

TCFHR’s 2025 grant awards to support the work of 17 area nonprofits

The Community Foundation of Harrisonburg and Rockingham announces that a total of $182,411 will be awarded to 17 area nonprofit organizations for the 2025-26 Community Grants cycle.

The organizations are focused on a range of areas, including arts and culture, food insecurity, animal welfare, education, and healthcare.

For more information, view 2025 project summaries.

Thirty-seven organizations submitted applications, said Ann Siciliano, senior director of grants and scholarships.

Grant awards are made by committees involving a total of 12 community members.

Grantee organizations will receive their funding by the end of the year and are required to file impact reports by late summer 2026. The next Community Grant cycle begins in the summer.

Click here to view the 2025 Little Swiss Fund awards for organizations located in and serving Highland County.

Fund Grantee Project and Award Amount
Earlynn J. Miller Fund for the Arts Arts Council of the Valley Court Square Theater renovations

$25,730
Earlynn J. Miller Fund for the Arts Red Wing Academy Foundation Scholarship Program

$6,500
Earlynn J. Miller Fund for the Arts OASIS Fine Arts & Craft Scholarship Program

$7,380
Earlynn J. Miller Fund for the Arts Shenandoah Valley Bach Festival  Event support for the 2026 season

$7,500

 
Earlynn J. Miller Fund for the Arts Rocktown School of Music Signage, soundproofing, instruments, PA system

$19,084
Earlynn J. Miller Fund for the Arts Silk Moth Stage Salaries and general operating expenses for 2026 season

$3,000
Earlynn J. Miller Fund for the Arts

Valley Arts and Culture Fund

 Harrisonburg Dance Cooperative Upgrades to studio management software

$1,260 : $263 from Miller; $997 from Valley Arts and Culture
Valley Arts and Culture Fund Shenandoah Valley Pride Alliance, Inc. Support for Shenandoah Valley Pride Festival 2026

$2,500
Mary Spitzer Etter Endowed Fund Any Given Child Shenandoah Valley Barefoot Puppet Theater performances for 1,500+ second graders

$ 4,981

 
Alvin V. Baird, Jr. Endowed Fund Harrisonburg Community Health Center New dental equipment

$ 27,095.50
Alvin V. Baird, Jr. Endowed Fund Blue Ridge Free Clinic Expansion of onsite dental services

$ 27,095.50
Donna F. Simmons Family Endowment Second Home Learning Center Scholarship Program

$7,844
Harrisonburg Rockingham Food Pantry Endowment Corner Cupboard Food Pantry Babies to Boomers Program, Phase III

$ 2,011.50
Harrisonburg Rockingham Food Pantry Endowment Patchwork Pantry Extension of fresh vegetable provision program

$ 2,011.50
Hildred Neff Memorial Fund Rockingham-Harrisonburg SPCA Owned Pet Voucher Program

$12,402.50
Hildred Neff Memorial Fund Wildlife Center of Virginia Wildlife care (earmarked for local animals)

$12,402.50
Janet Sohn Endowed Fund Central Valley Habitat for Humanity Critical Home Repair Program

$ 13,613

 

Little Swiss Fund announces grant awards to Highland County nonprofits

The 2025 Little Swiss Fund grant awards will distribute a total of $589,197 to 18 nonprofit organizations serving Highland County.

The fund began in 2018 with a $10 million gift from an anonymous donor. Monies from the permanently endowed fund are annually invested and distributed to eligible 501 (c)(3) organizations through a competitive grant process managed by The Community Foundation of Harrisonburg and Rockingham.

Organizations must be physically located in Highland County, Va., and the project or program to be funded must serve the Highland County area. Religious organizations are welcome to apply. Nonprofit organizations must have annual revenues in excess of $25,000 to be eligible.

All grants will be awarded in November/December 2025.

The next Little Swiss Grant cycle begins in the summer of 2026.

For more information, view 2025 project summaries.

Click here to view the 2025 Community Grant awards for organizations in Harrisonburg and Rockingham County.

Organization Project Award Amount
Allegheny-Blue Ridge Alliance James River Headwaters Protection:  Cowpasture River monitoring and expansion of programming to the Jackson River watershed  $15,000
Allegheny Mountain Institute Education and community engagement around ecology and healthy foods  $15,000
Blue Grass Resource Center Highland Inn Renovation Project $70,000
Bolar Volunteer Fire Department General operating expenses $20,000
Bolar Volunteer Rescue Squad Operating costs  

$16,000

 
Dare To Dream Therapeutic Horsemanship Center Facility and horse care expenses $15,000
Elegius Mini Equine Sanctuary Operating costs (veterinary care, farrier, feed, etc.) $10,000
Highland Children’s House Payroll expenses $80,000

 
Highland County Arts Council Operations expenses; salaries for two new part-time positions in programming/events and marketing/operations $15,000
Highland County Fair Association Operating costs (programming, entertainment, and marketing related to 75th anniversary event) $50,000
Highland County Humane Society, Inc. General operating costs $45,000
Highland County Volunteer Fire Department New building at Blue Grass firehouse $15,000
Highland County Volunteer Rescue Squad Support for Quick Response Vehicle unit and training expenses $50,000
Highland Historical Society Mansion House structural repairs $20,000
Highland Medical Center Purchase of flu and COVID-19 vaccines and related supplies $40,000
McDowell Volunteer Fire Department New tanker truck and new equipment $50,000
The Highland Center Operating costs $50,000
Little Swiss Educational Fund new scholarship for Highland High School students and alumni $13,157

Organizations must be tax-exempt public charities under IRS Section 501(c)3 or other nonprofit status. Organizations must be physically located in Highland County, Va., and the project or program to be funded must serve the Highland County area. Religious organizations are welcome to apply. Nonprofit organizations must have annual revenues in excess of $25,000 to be eligible. Local clubs (civic and otherwise), and recreational facilities are NOT eligible to apply.

 

How you can help local food pantries bracing for increased need

What’s Happening?

More than 800,000 Virginians, including 10,006 residents  of Rockingham County and Harrisonburg rely on federal SNAP benefits to feed themselves and their families each month.

As of Nov. 1, those benefits are no longer available.

Courtesy of Blessed Sacrament Food Pantry.

State Action

A new temporary program, Virginia Emergency Nutrition Assistance, will pull funds from Virginia’s revenue surplus to provide relief. The payments will be weekly rather than monthly.

Local Action

Area food pantries are already experiencing record demand because of a confluence of factors, including rising grocery costs and other costs of living. Recently, other food assistance programs have been cut, paused, or cancelled, including The Emergency Food Assistance Program (TEFAP) and the Local Food Purchase Assistance program.

We are deeply grateful to the nonprofit organizations stepping up to make sure families impacted by the SNAP benefit pause have access to food and other essential resources.

To Locate a Food Pantry

Blue Ridge Area Food Bank hosts a directory of local food pantries.

211Virginia also has a directory. Use these resources to find food or explore ways to help pantries in your area.

The local directory Rockburg Feeds is an initiative of the Food Coalition of Harrisonburg and Rockingham County, in partnership with the Blue Ridge Area Food Bank and Sentara RMH Medical Center.

TCFHR’s HR Food Pantry Endowment

We encourage donors to consider giving to our Harrisonburg-Rockingham Food Pantry Endowed Fund, which provides an annual distribution to a local food pantry. Food pantries benefit from USDA food and from donated food, but cash contributions help to purchase additional food to meet client demand.  In 2025, funds went to The Corner Cupboard at Emmanuel Episcopal Church. Read WMRA coverage of how The Corner Cupboard used this grant here.

CLICK to give to the HR Food Pantry Endowment.

Give to Local Pantries

Here is more information from the food pantries who responded by our deadline with information about donations and volunteer opportunities. There are many more local food pantries: find a listing at 211Virginia or use the Blue Ridge Area Food Bank’s Food Finder.

All of these food pantries receive USDA food and purchase other food from the Blue Ridge Area Food Bank, receive donations, and cultivate other sources, such as unsold food from grocery stores or local businesses.

  • Patchwork Pantry is currently feeding between 65-70 families each week, with more anticipated. They also purchase and provide food for the backpack program at Waterman Elementary School, supporting an additional 60 families.

Monetary donations are the most helpful as this provides more flexibility in purchasing the most needed items. If organizations want to do a donation drive, contact the pantry first. We ask that at least 70 of a needed item, so we can offer it to all of our guests that evening. Hygiene items are particularly costly to purchase, so we often encourage an organization to donate 70 of an item like toothpaste, shampoo, diapers, etc.  Smaller donations (about one shopping cart or less) can typically be dropped off on Wednesdays between 9-11 a.m.

Delivery of larger donations (more than one shopping cart) must be arranged with the donation coordinator and can be arranged by emailing patchworkpantry@gmail.com. 

  • Blessed Sacrament has seen a 20 percent increase in clients.

Monetary donations are always appreciated, as we can make a dollar go further than an average consumer. We will accept items like peanut butter, jelly, canned fruit and vegetables, cereal, pasta products, pasta sauce, canned soup. Hygiene products are also very desirable. Diapers are also a high demand item. All donated items may be taken to our pantry at 2 East Wolfe Street Tuesday, Wednesday, and Thursday from 9 a.m.-1:30 p.m. and Friday from 9-11:30 a.m..

  •  The Corner Cupboard at Emmanuel Episcopal Church has seen numbers of clients increase each month of 2025. and are far ahead of their usual numbers of total pounds distributed.

Monetary donations are helpful, as the pantry has to purchase most of its food and protein is especially costly. Other donations are welcome: especially canned meat or fish, healthy breakfast cereals, cans of fruit, bags of rice, and peanut butter. We do not accept expired canned goods. Bring donations to the pantry Monday and Tuesday from 10 a.m.-noon or to the church office Wednesday and Thursday 9 a.m. -2 p.m. Checks can be made out to Emmanuel Church and designated in the memo line for the food pantry.

Strong volunteers are also needed for about 30 minutes to help unload supplies on the first Thursday of the month at noon and third Wednesday, also at noon.

  • Salvation Army – Harrisonburg Corps serves approximately 170 families a month and 627 individuals with food from Blue Ridge Area Food Bank, donations from the general public and from local restaurants and businesses.

We accept donations of shelf-stable food that is in date Monday through Friday from 9 a.m.-4 p.m. It can be brought to our office at 185 Ashby Ave in Harrisonburg.

TCFHR welcomes new board chair Cynthia Prieto

Caption: Cynthia Prieto, right, joins fellow TCFHR board member Beth Driver in finishing decorations for the 2025 Great Community Give. 

Retired educator Cynthia Prieto plans to leverage the next two years of her time as board chair at The Community Foundation of Harrisonburg and Rockingham to increase knowledge, action, and access.

Prieto takes over from professional advisor Kevin Flint, who concluded his service June 30.

TCFHR manages more than $88 million in assets on behalf of charitable citizens. Since 1998, the foundation has awarded $82.7 million in annual grants and scholarships to benefit the region and beyond, aiding nonprofit work in education, the arts and culture, health and human services, animal welfare, and more. It is governed by a 16-member board of community members.

“Cynthia joined our board with more than 34 years of experience in the education field, and has consistently brought fresh perspectives to her committee and vice chair work,” said Revlan Hill, executive director. “When I think about Cynthia, I think right away of her ability to listen, to bring new ideas, and to help us network among new community partners. She’s been particularly attentive and enthusiastic in learning more about the work of the foundation, and I’m looking forward to working with her new role.”

Cynthia Prieto, TCFHR board chair.

A bilingual and bicultural native of Colombia with deep roots in northern Virginia, Prieto moved to the Harrisonburg area in 2014 to become principal of Harrisonburg High School. Upon retirement in 2019, she decided to stay, having found a true home in this vibrant area of the Shenandoah Valley.

“This community has the best of both worlds in variety of the people, the tightness of the community yet the rich international opportunities, the history of the valley, the vibrancy of the experiences, and the foundation of support, generosity and welcome that it extended to me,” she said.

Prieto says retirement was an adjustment, having spent many years immersed in the identity of an educator and administrator.

“There are so many ways to fill my cup, and involvement in the community foundation has been a part of that exploration of ways I can contribute to this community,” she said. “I don’t have to be in the principal’s office to be in the position to support these kids. My seat on the scholarships committee has given me another way to support our young adults. And with committee work on grants, I’ve learned so much about so many relevant topics in our community, from mental health to homelessness and housing, food insecurity and so much more.”

Prieto has also been a contributor to the establishment and growth of one of the foundation’s newer programs, a free literacy program for preschool-age children called the Dolly Parton’s Imagination Library that aims to increase school readiness and parent/caregiver interactions.

Cynthia Prieto greets guests at the 2024 25th anniversary event.

Her vision of increasing access to TCFHR has roots in her experience as an educator and administrator, working across cultures and organizations to increase opportunities for students and families.

“I use access as a global word,” she said. “I mean access to services, causes, communications, networking. TCFHR really has that at the heart of its mission … it’s a nonprofit that supports other nonprofits providing a variety of services for our residents. The organization provides a way to do a lot of good for a lot of people and I hope we can continue to spread with word into donors, businesses, neighborhoods, nonprofits, and residents we haven’t touched yet.”

As vice chair, Prieto says she’s worked hard to increase her knowledge in anticipation of providing support and input as the foundation nears the end of its third decade. TCFHR’s board includes 16 professionals, all local residents, who bring expertise in finance, business, economics, education, public administration, among other fields.

“Continuing to recruit strong board members will always be a priority,” she said. “Surrounding this organization and its staff with knowledgeable and trusted members who are committed to sharing their skills and time, and advocating actively for the foundation, will continue to be important.”

Prieto is also on the board of Skyline Literacy and Harrisonburg Professional Firefighters Foundation. She is a member of the Harrisonburg Police Community Advisory Committee and of the choir VOICE, which performs benefit concerts for area nonprofits.

More than $390,000 launches TCFHR scholarship winners into fall studies

Forty-five students were awarded scholarships this year from The Community Foundation of Harrisonburg and Rockingham. Awards total $393,000, with thousands more dollars going out to more than 30 recipients of renewable scholarships based on academic performance.

Seventeen Valley high schools were represented among the recipients. Turner Ashby was well-represented, with seven recent graduates earning top awards and an additional four juniors being named to the Brighter Futures mentoring program.

TCFHR offered 28 scholarships this year, with nine of those scholarships offering awards to multiple students. The awards range from tuition for one class at Massanutten Technical Center to $10,000 a year for four years to a student pursuing a bachelor’s degree.

Learn more about TCFHR scholarships.

Recipients are selected by committee members comprised of 100 Valley community members. Students from 22 Valley high schools can apply. A few scholarships are open to local students attending area community colleges and universities.

Below are the 2025 recipients:

Arthur John Leavenworth – Eureka Lodge #195 Scholarship ($500)

  • Clay Shantz, Turner Ashby
  • Kaylee Dolan, Fort Defiance

Brighter Future Mentoring Award ($750)

  • Abigail Floyd, Broadway
  • Kayla Mata, Turner Ashby
  • Natasha Nikitchuk, Turner Ashby
  • Daniela Santos Lopez, Turner Ashby
  • Leylani Espinoza, Turner Ashby

Claude and Frances Warren Scholarship ($5,000)

  • Mason Smith, Harrisonburg
Community College Transfer Scholarship ($8,000 for 2 years/$16,000 total)
  • Love Joshi

Debi Emrich Memorial Scholarship ($1,000)

  • Claire Mathias, Broadway

Dennis R. and Patricia R. Early Scholarship ($4,000/4 years/$16,000 total)

  • Benjamin Tomei, Spotswood

Early Ace Scholarship ($7,000/4 years/$28,000)

  • Evan Day, Waynesboro
  • Jackson Amaya, Harrisonburg
  • Ashley Chavez Gomez, Harrisonburg
  • Kevin Ruiz, Rocktown

Emory & Henry College Scholarship ($2,000/4 years/$8,000 total)

  • Beau Baylor, Turner Ashby

Fund for Education Scholarship ($5,000)

  • Jade McCarley, Madison County
  • Abigail Brown, Eastern View

Harold & Faye Teer Scholarship

  • Monica Espinoza-Martine, Rocktown ($10,000/4 years/$40,000 total)
  • Bryan Sagastume, Harrisonburg ($6,000/4 years/$24,000)

Laymon H. and Ruth S. Lantz Scholarship ($1,000)

  • Grace Tuttle, EMU MA in Counseling program

Leo Slusher Award ($2,500)

  • James Vincell, Pendleton

Mark & Kimberly Vocational Scholarship ($1,200)

  • Getsemany Pineda, Turner Ashby
  • Cai Johnstone-Yellin, Turner Ashby

Luis A. Mendez, Jr. Scholarship ($2,000)

  • Brett Eye, Turner Ashby

Marion James & Anna Ressler Hess Memorial Scholarship (for Oxford, PA students)

  • Rebecca Powell ($2,000)
  • Riley Fitzgerald ($1,000)

Andy King Memorial Scholarship ($2,000)

  • Brieanna Moreland, James Wood

HEF – Gregory S. Kuykendall Memorial Scholarship ($1,000/4 years/$4,000)

  • Andrew Lankford, Turner Ashby

Just One Scholarship ($1,000)

  • Legacy Wright

Bev Good Memorial Scholarship ($1,000)

  • David Gipson, Spotswood

Randy Michie Memorial Scholarship ($3,000)

  • Ryleigh Fix, William Monroe

Matthew Mahnesmith Memorial Scholarship ($4,000)

  • Matthew Bailey, Waynesboro

Ronnie Brunk Memorial Scholarship ($640)

  • Taha Abdulrahman, MTC

Samuel R. Bowman II Endowed Scholarship for BRCC ($2,ooo/2 years/$4,000 total)

  • Anahi Reyes Hernandez, Turner Asbhy
  • Bryan Sagastume, Harrisonburg
  • Camila Suarez Nunez, East Rockingham

Samuel R. Bowman II Endowed Scholarship for JMU

  • Fernando Sagastume, BRCC and Harrisonburg ($4,000/2 years/$8,000)
  • Brisel Valdez, Turner Ashby ($3,700/4 years/$14,800)

Society of Seniors Foundation Scholarship ($2,500/4 years/$10,000 total)

  • Thomas Kittler, Broughton HS

Steve May Runner of the Year Award ($1,000)

  • Kaedon Howley, Harrisonburg

W.P. & T.M. Phillips Memorial Scholarship ($5,000/4 years/$20,000 total)

  • Ayla Janney, Broadway
  • Clay Shantz, Turner Ashby
  • Taylor Leland, Central
  • Sarah Craun, Turner Ashby

Six area schools win Technology Student Association chapter grants from the Appleseeds Foundation

Each year students around the Shenandoah Valley compete in the Virginia State Technosphere competition, showcasing their skills over four days in a variety of competitions. Unlike other competitors in the state, however, these students have a special opportunity.

The Appleseeds Foundation donor-advised fund, managed by the Community Foundation of Harrisonburg and Rockingham, promotes technology learning in area public schools with a competitive grant opportunity. Awards are made to middle and high school chapters of the Technology Students Association (TSA) with the best cumulative performances at the state event.

In May, students from Stuarts Draft Middle School and Spotswood High School racked up the wins — and helped their chapter win a $1,500 award. Montevideo Middle School and Wilson tied for second place among area middle schools, and were each awarded $1,000.

Among high schools, Wilson Memorial and Sherando, also tied for second and received $1,000.

The awards are often used to fund travel to the national competition — the 2025 event is this week in Nashville, Tenn. TSA is a national career and technical student organization for students engaged in science, technology, engineering, and mathematics (STEM). More than 300,000 students nationwide participate.

Innovation in charitable giving

“Supporting education is of paramount importance in today’s society, and TSA is a particularly important program for teaching our young folks awareness and skills that will be essential in the future,” said fund advisor Fred Showker. “These students, some day, will be responsible for our quality of life!”

The TSA awards are a great example of how the Community Foundation of Harrisonburg and Rockingham supports innovations in charitable giving, says Executive Director Revlan Hill.

“This kind of funding is a really unique way of making a difference through charitable giving. Rather than the funds simply going to the chapters, this funding structure set up by the Appleseeds Foundation fund rewards competitive excellence,” she said. “The students see that their efforts can help both their peers, their teacher-advisors, and the program in the future. We love that the advisors are given flexibility in deciding how the funds are used, because they’re the ones who know best how that funding can best serve their students.”

The award structure doesn’t require any involvement from the donors and fund advisors, who can count on TCFHR to continue annual administration. TCFHR staff make sure new and returning advisors are aware of the grant and that points are totaled and sent in after each year’s state competition.

Wilson Middle School advisors John Sellers and Taylor Bauer said the grant helps support the ongoing activities of the chapter — and changes lives as a result.

“Technosphere not only makes a lasting impression on students in shaping their futures, but also provides an opportunity for students to practice life-long skills: team work, problem solving, communicating and presenting ideas, and time management,” they said in a thank-you letter. “Many thanks for being part of this.”

Spotswood brings home six medals

The Spotswood High School TSA chapter took its largest group of students ever to the state competition, winning six medals in the fashion design and technology, geospatial technology, structural engineering and design, technology problem-solving, and manufacturing prototyping contests.

Sherando notched a first-place finish in the technical problem-solving event, creating the longest suspending bridge (by 17 inches) that balanced to two tennis balls without falling.

Wilson Memorial took first place in the CAD-architecture division (their advisor also noted that next year’s president of the Valley region, State Council, comes from Wilson).

Eleven Stuarts Draft Middle School students competed, bringing home three top three finishes in CAD foundations, video game design, and electrical applications.

Montevideo’s best finish was a second place in problem-solving. Wilson took first place in this contest.

All of these six chapters recorded “finalist” finishes as well.

Eligible chapters for this grant include middle and high schools in the counties of Augusta, Bath, Frederick, Greene, and Rockingham counties  and Harrisonburg, Staunton, Waynesboro and Winchester city schools.

 

How the One Big Beautiful Bill Act impacts philanthropy

The One Big Beautiful Bill Act was signed into law by President Trump on July 4, 2025.

The OBBBA, with nearly 900 pages of provisions, reshapes policy across major sectors of the U.S. economy. Included in the OBBBA are several provisions that impact philanthropy. Three major takeaways are of particular importance as the community foundation helps donors, fund holders, and nonprofits–as well as attorneys, CPAs, and financial advisors–navigate charitable planning opportunities over the months and years ahead. 

Insight #1: Standard deduction goes higher

What’s in the OBBBA?

The new law makes permanent the standard deduction increases under the Tax Cuts and Jobs Act of 2017 (TCJA), increasing the standard deduction for 2025 to $15,750 for single filers and $31,500 to taxpayers who are married and filing jointly. The new law also expands the “bonus” deduction for taxpayers 65 and older through 2028.

What’s more, under the new law, individuals who itemize may take charitable deductions only to the extent the charitable deductions exceed 0.5% of adjusted gross income. Furthermore, taxpayers in the top bracket can only claim a 35 percent tax deduction for charitable gifts instead of the full 37 percent that would otherwise apply to their income tax rate. Note also that the final bill permanently extended the 60% of adjusted gross income contribution limitation for cash gifts made to certain qualifying charities.

What does this mean for charitable giving?

With even fewer taxpayers eligible to itemize, and deductions capped for high-income earners, we’re likely to see a continuation of the chilling effect on charitable giving that occurred in the wake of the TCJA.

What can you do?

If you regularly support charities, it’s important to continue to do so whether or not you’re benefiting from a tax deduction. Our community needs you, now more than ever. If you’re a nonprofit, or if you’re an attorney, CPA, or financial advisor who works with charitable clients, remember that people do not give to charity solely to secure a tax deduction. Keep in mind that many other factors motivate charitable giving, and philanthropy is an important priority for many families. (This article in the Stanford Social Innovation Review has stood the test of time.)

Insight #2: Deduction for non-itemizers

What’s in the OBBA?

The new law includes a provision, effective after 2025, allowing non-itemizers to take a charitable deduction of $1,000 for single filers and $2,000 for taxpayers who are married and filing jointly. As has been the case in the past, gifts to donor-advised funds are not eligible. Unlike a previous (but smaller) similar provision, though, this law is not set to sunset. 

What does this mean for charitable giving?

After the TCJA went into effect, households that itemize deductions dropped to under 10%. Parallel to this trend, the number of U.S. adults who give to charity in any given year has dropped over the last 20 years from nearly two-thirds to less than half, according to some studies. Against this backdrop, the OBBBA’s deduction for non-itemizers has the potential to re-motivate charitable giving among a significant number of households. 

What can you do?

For everyone, now is the time to take a serious look at your charitable giving plans to support the causes you care about over the years ahead, especially if you are early in your career and not yet itemizing deductions. If you’ve already established a fund or you’re working with the community foundation in another way, please reach out to learn how we can help you make the most of the new tax laws, and even get your children and grandchildren involved.

If you’re a nonprofit, now is the time to attract and engage brand new donors.

And if you’re an attorney, CPA, or financial advisor, make sure you talk about charitable giving with your clients who don’t itemize; a $1,000 or $2,000 deduction could be just the motivation they need to begin a journey of philanthropy. 

Insight#3: No sunsetting estate tax exemption

What’s in the OBBA?

For affluent taxpayers updating financial and estate plans, and for the attorneys, CPAs, and wealth managers advising them, the last couple of years have been a roller coaster because of the looming possibility that the TCJA’s increase to the estate tax exemption would sunset at the end of 2025. Finally, there is clarity: Under the OBBBA, the sunset will not happen. The new law makes permanent the increase in the unified credit and generation-skipping transfer tax exemption threshold. The 2025 exemption is $13.99 million for single filers and $27.98 million married filing jointly. In 2026, these numbers increase to $15 million and $30 million respectively.

What does this mean for charitable giving?

Purely estate tax-based incentives to give to charity continue to apply only to the ultra-wealthy, likely resulting in a continuation of the taxpayer behavior triggered by the TCJA. In other words, most people will give to charity during their lifetimes and in their estates for reasons other than a tax deduction.

What can you do?

There is no guarantee that the estate tax exemption will stay high forever. As families work with their tax and estate planning advisors, many are viewing the next two years as an important window to plan ahead. The upshot of the new law is that high net-worth taxpayers now have more time to thoughtfully consider estate planning strategies, including charitable giving. For nonprofit organizations, this means that continuing to focus on long-term planned giving strategies is wise.   

This information is not intended as legal, accounting, or financial planning advice.

Father’s tribute leads to commemorative scholarship for son and daughter

Kim Price Lapsley and Mark Price are honored with a new scholarship for Turner Ashby High School students. Both graduated from TA.

Two Turner Ashby High School students were the recipients of new scholarships offered this year in memory of a brother and sister who graduated from the Dayton school.

Local resident Joseph Price set up the awards to honor his son Mark Hamilton Price and daughter Kimberly Jo Price Lapsley. Mark graduated in 1982 and Kimberly in 1991.

“As we worked with Mr. Price, he shared memories of his children’s success at TA,” said Revlan Hill, executive director. “Mark was manager of TA’s ‘Dirty Dozen’ football team and enjoyed his classes in art. Kimberly participated on the VACE academic bowl team, fielding questions about literature and language. Turner Ashby was obviously a big influence on their lives, and it made the most sense for Mr. Price to set up a scholarship to benefit current students at the high school that had supported his children’s interests and helped them grow as students and people.”

Awardees Getsemany Pineda and Cai Johnstone-Yellin both plan to attend Massanutten Technical Center.

Donate to the Mark & Kimberly Vocational Scholarship.

Pineda, a midfielder for three years on the Knights soccer team, is heading into the electrical field, with the goal of owning a business in the future. He is planning a full schedule of courses to expedite his learning before apprenticeship, so the funding will help defray some of those costs, he said.

Asked to name someone who has inspired him through high school, Pineda named his father. “He works hard for our family and you will never see him with a sad face. He is always joyful and makes his family happy as well.”

Pineda says he is honored to be a recipient: “I really appreciate the help and will be putting it in good use for my future as an electrician. It means a lot winning this award!”

Johnstone-Yellin comes from a family of tradesmen. He plans to pursue welding. He’s taken several courses at MTC already, where a simulated workplace environment is used to prepare students for the workforce. As project manager, Johnstone-Yellin led a crew of peer “subcontractors” through several projects, earning praise from instructors.

For Joseph Price, the scholarship offers a way to remember his children while giving hope and support to a younger generation of TA graduates. He continues to miss both of his children — Mark died in 2024 and Kimberly in 2014.

Though neither his son nor daughter worked in the trades or attended vocational school, Price decided after reviewing other local scholarship offerings that creating an award for vocational education met his goals. One vocational education course has the potential to change the trajectory of a life – and offer immediate skills to apply in the labor force.

Mark, a Dayton resident, was the byproducts coordinator at Lakeside Books in Harrisonburg. He loved the outdoors, hunting, riding horses and motorcycles, as well as cooking for friends and family. His homemade barbecue sauce is still remembered and his pitchfork turkey in peanut oil was always a Thanksgiving treat. Mark was a drummer and enjoyed making and listening to music. His last dog, Zeba, was a constant companion.

Kimberly was also a musician, performing with her husband and the 100 Proof bluegrass band. She was a great gourmet chef. She loved spending time on St. John’s in the U.S. Virgin Islands with friends she’d made there over many trips. She graduated with honors and a degree in English literature from Mary Baldwin University, studied at Oxford University (U.K.), and was a member of Sigma Tau Delta, the national English majors honor society. As did her brother, she loved her dogs and was a member of the “Save A Lab” program.

In future years, the Mark and Kimberly Vocational Scholarships are to be awarded to one graduating male student and one graduating female student at Turner Ashby High School.