A Shared Vision for Child Care Across the Central Coast

In San Luis Obispo County, there is an estimated one licensed child care space for every four children ages 0 to 5. Local research also found particularly limited options for infants and toddlers, while 81% of families seeking child care referrals needed full time care and 73% needed care in order to work.

The economic implications are significant. Research cited in The Community Foundation San Luis Obispo County’s 2024 Child Care Report estimated that meeting the low end of potential child care need in SLO County could generate more than $108 million in annual economic activity and support or create 425 jobs.

Behind those numbers are families balancing work and the availability and cost of care, employers building and retaining a workforce, child care providers navigating a challenging business environment, and communities seeking greater economic opportunity.

These challenges do not stop at county lines. Increasingly, neither do the solutions.

Six Counties, One Shared Vision

The Uplift Child Care Coalition brings together community foundations and cross sector partners across six Central Coast counties around a common goal: strengthening child care as both a child development priority and an economic development strategy.

By connecting leaders from philanthropy, early childhood education, economic development, local government, business, planning, and other sectors, the Coalition creates opportunities to share knowledge, identify promising approaches, and advance solutions with relevance across the region.

The Community Foundation San Luis Obispo County is proud to play a leadership role in this long term effort.

As Community Foundation CEO Christine Dawson explains:

“The Community Foundation is proud to be part of this long term regional effort to expand access to quality child care, strengthen families and the workforce, and advance economic mobility throughout the Central Coast.”

The regional approach reflects the complexity of the issue. Expanding access requires attention not only to the number of available spaces, but also to the child care workforce, facilities, land use and local policies, the needs of working families, and the role employers and communities can play.

Our local research identified many of these same priorities, including strengthening the child care workforce, supporting child care businesses, addressing land use barriers, engaging employers, and more fully integrating child care into economic development strategies.

Building Momentum Together

The Coalition has translated that shared understanding into resources and strategies communities can use.

Partners have developed a Best Practice Portfolio, resources outlining the roles different sectors can play in building child care capacity, and a Shared Vision for Child Care that organizations throughout the Central Coast can endorse and help advance.

This summer, more than 60 participants representing all six counties gathered for the Uplift Child Care Coalition Showcase Event to exchange ideas, share what has been learned, and help shape the next phase of the work.

The breadth of participation reflects an important shift. Child care is increasingly being considered not only as a service for families, but as an issue connected to workforce development, economic mobility, land use, and the long term vitality of our communities.

From Shared Vision to Action

One area of focus ahead is the Child Care Facilities Action Network, or CCFAN, which addresses a practical barrier to expanding child care: creating and expanding the physical spaces where care can take place.

Our local research identified restrictive zoning, permitting requirements, fees, and other land use policies among the challenges that can slow the development of new child care spaces.

Through CCFAN, Child Care Facilities Specialists will participate in nine months of peer learning, fieldwork, land use surveys, coaching, and engagement with planning departments. Participating cities and counties will have opportunities to assess existing policies, learn from practices across the region, and identify opportunities to make child care development more feasible.

This is the value of a regional coalition: communities do not have to solve the same problems independently. They can share what works, learn from one another, and build on collective experience.

Add Your Voice

There is significant work ahead, and The Community Foundation San Luis Obispo County is proud to continue alongside the partners moving it forward.

The Uplift Child Care Coalition reflects an approach we believe is essential to addressing complex community challenges: bringing together people with different expertise, connecting local experience to regional opportunity, and creating the conditions for collective action.

Across six counties, that work is building a stronger, more coordinated vision for child care and for the children, families, workforce, and communities that depend on it.

Organizations and community leaders throughout the Central Coast are invited to be part of what comes next.

Learn more about the Uplift Child Care Coalition

Read the Shared Vision for Child Care

Join us in endorsing the Shared Vision

Charitable Giving in 2026: What Donors Should Know

Tax changes may feel national in scope, but the choices families make because of them are deeply local. As the One Big Beautiful Bill Act (OBBBA) reshapes the federal landscape in 2026, many individuals and families across San Luis Obispo County are taking a fresh look at how they structure their giving. For those committed to strengthening our region this moment offers an opportunity to plan with intention.

Why this matters for San Luis Obispo County
With OBBBA now in effect, the “math” behind charitable giving has shifted. The new 0.5% Adjusted Gross Income (AGI) floor means that the earliest portion of a gift is purely about supporting the cause, with tax benefits beginning only after that threshold is met.

At the same time, the new Universal Deduction allows non‑itemizers to deduct up to $1,000 ($2,000 for joint filers) in cash gifts. Whether you’re a long‑time philanthropist or someone who gives when you can to the nonprofits you love, these changes influence the timing and structure of your generosity.

A new “cap” provision adds another layer of complexity. For donors in the 37% federal income tax bracket, itemized charitable deductions are now capped at the 35% tax rate. In simplified terms, depending on other factors, a $10,000 gift may now yield a $3,500 tax benefit instead of $3,700. Together, the floor and the cap reshape how donors plan their charitable contributions.

Planning strategies to consider
Every donor’s situation is unique, but these shifts may spark new conversations around:

● Timing gifts across multiple years: “Bunching” charitable contributions into one tax year may help donors meet the new AGI floor and maximize deductions. Some donors use a donor advised fund to make several years’ worth of charitable gifts at once, receive the deduction upfront, and support nonprofits over time.

● Qualified Charitable Distributions (QCDs): For donors age 70½ and older, giving directly from an IRA remains one of the most tax‑efficient ways to support local causes and it bypasses AGI entirely.

● Donating appreciated stock: This approach allows donors to avoid capital gains taxes while supporting community needs at full market value.

● Establishing a donor‑advised fund: A DAF at a local foundation can secure a deduction in a high‑income year while providing steady, ongoing support to the nonprofits and students you care about.

Ensuring a thriving Central Coast
These strategies are about more than tax planning. They’re about ensuring that the generosity of our neighbors continues to uplift the programs and people who make San Luis Obispo County vibrant, from housing and mental health services to education, youth programs, and community initiatives.
Thoughtful charitable planning helps shape what happens here, in our own backyard. By aligning your 2026 giving strategy with your values, you help ensure that our region remains strong for years to come.
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Sources & Further Reading
● “Charitable Giving Strategies Under OBBBA” – JD Supra
● “The Tax-Saving Charity Funds Wealthy People Are Buzzing About” – The Wall Street Journal
● “Wealthy Tax Planning: Navigating the 2026 Bills” – CNBC
● “Bill Gates’ Stock Donations and Tax Benefits in 2026” – MoneyWise
● “Wake Up Call: OBBBA Changes and Client Conversations” – Community Foundation of Greater Birmingham
● “How Talking to Clients About Philanthropy Benefits Advisors” – ThinkAdvisor
● “The 2026 Billionaire Tax Act” – Lexology
The information provided is for educational purposes and does not constitute tax, legal, or accounting advice. Please consult your professional advisors regarding your individual situation.

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Heidi H. McPherson Chief Executive Officer (805) 543-2323