Presented by Axial Financial Group. Published December 11, 2025.

Year-End Charitable Giving: Key Planning Opportunities Before 12/31

As the year comes closer to a close, charitable giving can be a powerful way to support causes you care about and potentially reduce your tax burden.

But planning ahead is key. Here are several tax-smart strategies to consider before December 31. 

Key Dates:

• 12/31: Cash gifts, online donations
• 12/31: (postmark): Checks mailed
• 12/31: (settlement): Stock Transfers
• 12/31: QCDs (Qualified Charitable Distributions)

Cash Contributions

1. Deductible up to 60% of AGI
2. Must be made by 12/31
3. Use IRS-qualified 501(c)(3) charities

Appreciated Securities

1. Avoid capital gains tax
2. Deduct fair market value (up to 30% of AGI)
3. Initiate early to ensure transfer settles by 12/31 

Donor Advised Funds

1. Immediate tax deduction
2. Grant to charities over time
3. Contribution deadline: 12/31

Qualified Charitable Distributions

1. For IRA owners 70 1/2
2. Counts toward RMDs
3. Up to $100,000 annually
4. Must be custodian to charity directly
5. Deadline: 12/31 

Documentation Checklist:

• Receipts
• Brokerage statements
• QCD confirmation
• Written acknowledgment for gifts $250+

This content was created using generative artificial intelligence. Output used in this material has been verified by the author/advisor.

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