Smart and Powerful Ways to Give – by Steve Baker

For Christians, giving is more than a financial decision. It is part of faithfully stewarding what God has entrusted to us.

During the 2026 FCFI Conference, Steve Baker of Barnabas shared practical ways Christians can use their resources to honor God, provide for their families, and support ministries that are important to them.

With a background in law and a team that includes attorneys, CPAs, and other professionals, Barnabas helps generous Christians think through financial, charitable, and estate-planning decisions from a biblical stewardship perspective.

“We are the stewards that God has put on this earth to handle the things that He has given to us,” Baker explained. “God is the owner of everything we have—our time, our talents, our treasure, and His creation.”

Giving With Purpose

Barnabas partners with Christian ministries to help individuals transfer their wealth in ways that can more strategically benefit their families and the ministries they care about.

Baker emphasized that there are many ways to give, and choosing the right method can sometimes allow a donor to make a greater impact while also being more tax-efficient.

His presentation focused on three major areas: non-cash assets, gifts that provide income for life, and gifts through an estate plan.

Giving Non-Cash Assets

Many people think of charitable giving primarily in terms of cash. However, Baker pointed out that much of a person’s wealth is held in other types of assets.

These can include publicly traded stocks, mutual funds, real estate, business interests, retirement assets, commodities, machinery, and agricultural products.

Baker shared an example involving a donor who gave 720,000 dozen eggs. Rather than selling the eggs first and then donating the proceeds, the assets were transferred in a way that allowed the donor to avoid certain taxes that would have resulted from selling them personally.

The example demonstrated an important principle in charitable planning: sometimes giving an appreciated or non-cash asset directly can be more efficient than selling it first and donating the remaining cash.

Other non-cash assets can include farmland, rental properties, equipment, privately held businesses, and other agricultural assets.

Planning for Gifts That Provide Income

Another option Baker discussed is the use of life-income gifts.

These arrangements can allow a person to give an asset to charity while continuing to receive an income stream during their lifetime. This can be particularly relevant for individuals who are retiring from farming or who own assets such as equipment or rental properties that have significantly depreciated for tax purposes.

For example, a farmer may have equipment that has been fully depreciated. Selling it could create a significant tax obligation. Depending on the circumstances, a charitable arrangement may provide another option while allowing the donor to receive income.

Baker also discussed rental real estate, noting that property owners may eventually want to simplify their financial responsibilities while still maintaining an income stream.

The specific rules and benefits of these arrangements vary, making professional guidance an important part of the planning process.

Donor-Advised Funds

Baker also introduced the concept of a donor-advised fund, describing Barnabas’ Stewards Fund as being similar to a charitable checking account.

A donor can contribute assets such as cash, stocks, or real estate to the fund and then recommend grants to multiple charitable organizations over time.

One benefit of this approach is that the timing of a gift and the timing of a ministry’s need do not necessarily have to be the same.

A donor may have an appreciated asset that is appropriate to give today, while the ministry or project they ultimately want to support may not arise until later. Setting funds aside in advance can provide flexibility for future giving.

Estate Planning as Stewardship

Baker emphasized that everyone has an estate, regardless of its size. Estate planning is therefore something every family should consider.

An estate plan may include a will, a revocable living trust, powers of attorney, and healthcare directives, depending on a person’s circumstances and state laws.

For Baker, estate planning is about more than simply preparing legal documents. It is about making sure the plan reflects a person’s values and clearly communicates how their resources should be handled.

He described an estate plan as a final statement of what mattered to a person and how they chose to steward what God had entrusted to them.

Choosing the right people to carry out those wishes is also important. Successor trustees, executors, and other individuals responsible for managing an estate should be people the family trusts to follow the plan.

Including Family and Ministry in an Estate

Baker discussed several approaches Christians may consider when deciding how to divide an estate between family members and charitable organizations.

Some families choose to give a percentage of their estate to charity. Others may intentionally include a ministry as another beneficiary alongside their children.

For farming families, estate planning can become especially important when some children remain involved in the farming operation while others pursue different paths. Creating a plan that considers both the family and the future of the farm can help address these unique circumstances.

Baker also highlighted beneficiary designations on tax-deferred accounts such as IRAs. Because charitable organizations are generally tax-exempt, directing certain retirement assets to charity can be a tax-efficient way to support a ministry.

Qualified Charitable Distributions

Another giving option Baker explained was the qualified charitable distribution, or QCD.

For eligible individuals with traditional IRAs, a QCD allows funds to be transferred directly from the IRA to a qualified charity. These distributions can count toward required minimum distribution obligations while generally being excluded from the donor’s taxable income, subject to applicable rules and limits.

Baker encouraged those who may benefit from this strategy to explore it as part of their overall charitable and retirement planning.

Stewarding What God Has Entrusted

Throughout his presentation, Baker returned to the central idea of stewardship.

Whether through cash, farmland, equipment, investments, retirement accounts, real estate, or an estate plan, Christians have opportunities to use what God has entrusted to them in ways that reflect their values and support His work.

Smart giving is not simply about reducing taxes. It is about thoughtful planning and asking how the resources God has provided can best serve families, ministries, and others.

As Baker encouraged the FCFI audience, good planning can help Christians give intentionally, provide for those they love, and leave a legacy that reflects their faith and commitment to God’s work.