‘Tis the season: Three tips for year-end giving
As your donors gear up for the giving season, it’s more important than ever to stay in front of them with clear, simple messages about how they can support both your annual campaigns and your long-term reserves—especially with major charitable deduction changes taking effect in 2026.
Here are three key reminders that remain surprisingly overlooked, even among longtime donors.
Promote gifts of appreciated stock
Donating long-term appreciated securities continues to be one of the most tax-efficient ways for donors to support your organization because it eliminates capital gains tax while allowing a deduction at fair market value. Donors often default to writing a check, missing out on significant tax savings—and this is important particularly after strong market performance in 2025 in many stock positions. As always, the community foundation can help facilitate gifts of appreciated stock to your endowment or operating fund at the community foundation to ensure donors achieve maximum benefit before next year’s less favorable rules take effect for donors who itemize deductions.
Keep emphasizing Qualified Charitable Distributions
Even though QCDs have been around for years, many eligible donors remain unaware of them or confused about how they work. Your year-end outreach should include a clear reminder to donors age 70½ and older that they can make up to $108,000 in QCDs for 2025. With the new AGI floor and deduction cap taking effect in 2026, QCDs will become even more valuable because they bypass itemized deduction limits altogether. Encourage donors to consult their tax advisors.
Encourage donors to watch the calendar
Certain gifts—including QCDs and transfers of appreciated stock—require multiple processing steps and cannot be executed at the last minute. While of course your team moves quickly, and you also can lean on the community foundation for help, it’s best to allow several business days to ensure everything is completed properly. Remind donors that checks must be postmarked or hand-delivered by December 31, and marketable securities must fully transfer by year-end, whether through the community foundation or directly to your organization.
We look forward to working closely with you and your colleagues to help your donors finish 2025 strong and position themselves wisely ahead of the 2026 tax law changes.
Simplified Summary
As nonprofits communicate with donors this giving season—especially ahead of major 2026 tax law changes—remind them of three often-overlooked opportunities: giving appreciated stock for maximum tax efficiency, using Qualified Charitable Distributions for donors age 70½+ (up to $108,000 in 2025), and planning ahead so gifts like stock transfers and QCDs are completed before year-end. Clear, timely messaging will help donors support both your annual needs and long-term reserves while taking full advantage of 2025’s more favorable charitable giving rules.
