Year-End Giving: How to Maximize Your Charitable Impact Before December 31

Plan Early for Year-End Giving

This article was originally published in December 2025. Tax law, contribution limits, transfer requirements, employer deadlines, and provider processing times can change, so confirm the rules and timelines that apply before making a gift.

This article is general educational information, not tax, legal, investment, or financial advice. Confirm current rules with a qualified adviser and the institution processing the gift.

Start With the Date the Gift Is Actually Completed

A donor's intention to give is not the same as a completed charitable contribution. The relevant completion date can depend on the asset and the parties involved:

Online or card gifts depend on the payment processor and transaction record.
Checks and other mailed gifts require method-specific documentation.
Securities transfers depend on brokerage instructions, asset eligibility, and receipt by the receiving account.
Donor-advised fund grants follow the sponsoring organization's review and processing rules.
IRA distributions require coordination with the custodian and must follow the rules applicable to the donor and account.
Employer matches follow the employer or workplace-giving platform's own deadline.

Do not wait until the final days of the year to begin a gift that requires a custodian, brokerage, sponsor, employer, appraisal, or legal document.

Strategy 1: Consider the Timing of Multiple Years of Giving

Some donors discuss "bunching" charitable contributions with their tax advisers. The idea is to concentrate contributions in a particular year instead of giving the same amount every year. Whether that produces a tax benefit depends on the donor's filing status, itemized deductions, income, applicable law, and the timing and form of each completed contribution.

A donor-advised fund may be one tool used in this planning, but the sponsoring organization controls the fund and its grant process. A contribution to a donor-advised fund and a later grant recommendation to a charity are separate events.

Strategy 2: Ask Whether a Qualified Charitable Distribution Fits

Some eligible IRA owners may be able to request a qualified charitable distribution, or QCD, directly from an IRA custodian to an eligible charity. Eligibility, annual limits, the treatment of a required minimum distribution, excluded recipients, and documentation requirements are governed by current law and the donor's circumstances.

Before initiating a transfer:

Ask the IRA custodian whether the account and donor are eligible.
Confirm the recipient charity and payment instructions.
Allow time for the custodian to complete the transfer.
Retain the custodian's records and the charity's acknowledgment.
Ask a tax adviser how the distribution should be reported.

Review the Foundation's current IRA charitable-giving information before requesting a transfer.

Strategy 3: Review Appreciated Securities Before Selling

Donating an eligible appreciated asset directly may produce a different tax result than selling the asset and donating cash. The result depends on the asset, holding period, fair-market-value rules, deduction limitations, the donor's tax position, and whether the Foundation can accept the asset.

Before transferring securities:

Contact the Foundation for current receiving instructions.
Ask the brokerage what information and lead time it requires.
Confirm the asset is acceptable before initiating the transfer.
Keep a record of the transfer and acknowledgment.
Obtain professional advice about valuation and reporting.

Review the current stock and securities giving page for the inquiry process.

Strategy 4: Check Employer Matching and Workplace Giving

Employer matching can increase the support associated with an employee's gift, but eligibility is never automatic. Each employer decides which organizations, employees, retirees, gift types, amounts, deadlines, and documentation qualify.

Use the employer's benefits portal or contact its human-resources or social-impact team. The Foundation can provide organizational information when requested, but the employer or platform makes the matching decision.

Review employer matching and workplace giving.

Strategy 5: Coordinate Retirement and Estate Planning

Required minimum distributions, beneficiary designations, bequests, trusts, and other planned gifts can affect a donor's broader financial and estate plan. These arrangements should be reviewed with the relevant custodian, attorney, tax adviser, and financial adviser.

The Foundation can explain its current charitable purposes and provide organizational information. It cannot determine whether a particular structure is appropriate for a donor.

Review planned and legacy giving.

A Practical Year-End Checklist

[ ] Decide which charitable purpose you want to support.
[ ] Confirm the Foundation's current legal name and giving instructions.
[ ] Ask the relevant provider for its current deadline and processing time.
[ ] Confirm whether the Foundation can accept a proposed noncash asset.
[ ] Check employer-matching requirements separately from the original gift.
[ ] Keep transaction records and acknowledgments.
[ ] Ask your advisers about deductibility, valuation, reporting, and estate consequences.

Current Foundation Giving Paths

The Foundation maintains separate information for direct gifts, monthly giving, donor-advised funds, securities, IRA gifts, employer matching, workplace giving, and planned giving. Start with Ways to Give, then use the inquiry path for the method you are considering.

Review current ways to give →