As you are having those last-minute conversations with donors for December giving, here are a few ideas to help them make the most of their 2025 charitable gifts.
- Gifts of cash are convenient and easy to complete, whether made by mailing a check or giving online using a credit card or electronic transfer.
- With the stock markets trading at record levels in 2025, this may be a great time to give stock, bonds or mutual funds to lock in their full value.
- Growing numbers of people have learned how to bunch deductions in a single year in order to benefit from itemizing deductions instead of taking the standard deduction. You can do this by making gifts directly to charity or perhaps using a donor advised fund and then advising gifts over time.
- Enjoy a “senior discount” for giving if you are over 70½ and have an individual retirement account (IRA). By making a qualified charitable distribution, you can bypass any personal income tax and tax on required minimum distributions. Allow extra time to complete the transfer from your IRA to our account.
- Higher-income taxpayers may wish to accelerate gifts this year to avoid new rules that may slightly reduce the tax benefits of charitable gifts that begin in 2026. ■
