Year-End Giving Deadlines: Your 2025 Tax-Planning Checklist

As 2025 draws to a close, many donors are evaluating their charitable giving strategies not only to support causes they care about but also to optimize their tax position. The final weeks of the year present a critical opportunity to put strategic philanthropy into action, maximizing community impact while unlocking the full financial advantages of giving.

Whether you’re making your first major gift or are expanding a giving strategy that’s already in place, making sure you know the year-end giving deadlines can help you avoid missing out on opportunities to make an impact and meet your broader financial goals. 

Continue reading about the many year-end deadlines for giving, or contact Greater Houston Community Foundation today to get help with giving. 

Key Insights

• December is peak giving season, nearly 30% of annual charitable contributions nationwide occur in the final month of the year.
• Gift processing deadlines vary significantly—from December 1st for special securities and mutual funds to December 31st for wire transfers—requiring donors to plan ahead based on their preferred giving method.
• The One Big Beautiful Bill Act introduces significant changes starting in 2026 that may reduce charitable tax benefits, and create a reason to give more in 2025.
• Strategic year-end giving techniques like bunching donations, donating appreciated securities, and utilizing qualified charitable distributions can help donors optimize both their tax benefits and philanthropic impact.
• Greater Houston Community Foundation offers expert guidance and flexible giving tools to help donors navigate complex year-end deadlines.

Table of Contents

• What time of year do people donate the most?
• What is the deadline for year-end charitable contributions?
• Year-end giving deadlines for nonprofits
• Benefits of making year-end contributions to charity
• Reasons to rely on the Foundation for end-of-year charitable giving
• How much can you write off for donations a year?
• Popular strategies for year-end charitable gifting 
• Your year-end giving partner

What time of year do people donate the most?

December consistently ranks as the number one month for charitable giving across the United States. Research shows that approximately 30% of all annual charitable contributions occur in December, with the final three days of the year accounting for nearly 10% of total giving.

This surge in year-end giving isn’t just caused by the spirit of the season, but rather the practical reality of approaching tax deadlines—and the many opportunities to reduce their current year’s tax liability.

What is the deadline for year-end charitable contributions?

The fundamental rule for charitable tax deductions is straightforward: contributions must be completed by December 31, 2025, to qualify for a deduction on your 2025 tax return. But it’s not quite that simple. 

The definition of “completed” varies significantly depending on the type of gift you’re making, and deadlines can be earlier for many types of noncash assets and more complex giving vehicles. Also, although the deadline for giving is generally December 31st, you may have to take action on your gifts much earlier than that to make sure they are processed, meet regulatory requirements, and count towards your 2025 deduction.  

Year-end giving deadlines for nonprofits

Because different types of charitable gifts have varying processing requirements, it is essential that you and your philanthropic advisor plan ahead based on your preferred giving method. The following deadlines apply to gifts made to Greater Houston Community Foundation:

It’s important to note: The IRS requires contributions to be received into the Community Foundation by December 31, 2025, to receive a 2025 deduction. Please review our giving guidelines and contact [email protected] to ensure your intended gift is properly credited.

Greater Houston Community Foundation does not provide tax advice or services. Please consult your personal advisor with questions regarding your tax planning.

Benefits of making year-end contributions to charity

Like we said, making year-end contributions isn’t just about the spirit of the season; the advantages of engaging in strategic charitable giving extend far beyond the support for meaningful causes. Charitable contributions, when properly planned and executed, can play a significant role in your overall financial strategy.

Strategic giving can:

• Reduce taxable income through optimized charitable deductions
• Minimize capital gains by contributing appreciated assets
• Involve the next generation in family philanthropy
• Ensure long-term charitable intent through thoughtful legacy planning

Reasons to rely on the Community Foundation for end of year charitable giving

Partnering with a community foundation like Greater Houston Community Foundation for your year-end philanthropy can help you maximize both the charitable impact of your contributions and the financial benefits received.

A few ways in which the Community Foundation can help transform your charitable giving include:

1. Expert guidance: Our experienced team of philanthropic advisors can help you navigate charitable giving strategies that maximize impact and tax benefits.
2. Streamlined giving tools: From donor advised funds to noncash asset contributions, we make giving simple, flexible, and efficient.
3. Deep local knowledge: We understand the Houston region—its opportunities, challenges, and high-impact nonprofits—and connect you to causes you care about.
4. Trusted stewardship: Your trust is paramount. We handle every gift with the highest standards of care and integrity, ensuring your donations are managed responsibly and in compliance with legal and tax regulations.
5. Long-term partnership: The Community Foundation is here to support your philanthropy today and for generations to come, helping your charitable dollars create lasting change.

How much can you write off for donations a year?

The amount you can deduct for charitable contributions will be different for every donor, but it depends on factors like your adjusted gross income (AGI), how much you’ve contributed, and the type of organization(s) receiving your gift(s).

Working with a trusted philanthropic advisor can help make sure you maximize tax deductible donations at year-end while also planning effectively for your financial future. 

• For most public charities, donors can typically deduct cash contributions up to 60% of their AGI. 
• Gifts of appreciated assets are generally limited to 30% of AGI, though these contributions often provide additional benefits by avoiding capital gains taxes.

Any excess deductions beyond these annual limits may be able to be carried forward for up to five additional tax years, so check with your advisors if you think you may exceed yearly deduction limits. 

Popular strategies for year-end charitable gifting 

Year-end strategy #1: Bunching donations

High-income donors should be particularly aware that the One Big Beautiful Bill Act (OBBBA) will introduce changes to charitable deduction values starting in 2026. This, combined with the increasing popularity of donor advised funds as a giving vehicle, creates a compelling case for accelerating your charitable timeline in 2025 to maximize both impact and tax advantages ahead of these sweeping legislative changes. 

Bunching charitable donations can help you do just that. Bunching your donations involves consolidating multiple years of planned charitable gifts into a single tax year, allowing you to exceed the standard deduction threshold and itemize your deductions more effectively.

Year-end strategy #2: Donate appreciated securities

Donating appreciated stock to a donor advised fund (or other eligible fund types) at Greater Houston Community Foundation can provide you with even further charitable and tax advantages. Some important things to know about donating appreciated stock include:

• You can generally deduct the fair market value of the stock without incurring capital gains tax on the appreciation
• The stock must typically have been held for over one year to qualify for long-term capital gains treatment
• Deductions for appreciated stock gifts are limited to 30% of adjusted gross income (AGI)

Consider this example: Say you own stock that originally cost you $100,000, but has a current fair market value of $500,000. By donating appreciated stock rather than selling and gifting cash, you can increase your charitable impact by over $95,000 and realize a tax savings of approximately $38,000 (assuming a 20% capital gains rate, 37% ordinary income tax rate, and 3.8% NIIT).

Please note that upcoming changes in tax law will impact these benefits beginning in 2026, and strategies will need to be adjusted accordingly. 

Year-end strategy #3: Utilize QCDs

For clients aged 71 ½ or older, qualified charitable distributions (QCDs) are a powerful tool for year-end giving. QCDs allow older donors to fulfill their charitable intentions while meeting required distribution obligations.

Some benefits of using QCDs for year-end giving include:

• Clients can transfer up to $100,000 per year directly from their IRA to a qualified public charity, excluding donor advised funds and private foundations.
• These distributions satisfy required minimum distributions (RMDs), and are excluded from taxable income.
• The Community Foundation accepts QCDs into several fund types, including giving circles, scholarship funds, designated funds, and field of interest funds, as well as unrestricted gifts to support community impact.

Additionally, taxable IRA distributions taken after age 59½ can be offset by charitable deductions if donated to donor advised funds, although these do not qualify as QCDs.

Continue reading: What is a qualified charitable distribution?

Need a partner to help meet year-end giving deadlines? The Community Foundation is ready.

At Greater Houston Community Foundation, we partner with you to craft giving strategies that reflect your values, preserve your wealth, and build lasting legacies. We’re ready to help you sort out the complexity of philanthropy and meet year-end giving deadlines, helping you maximize your impact and the tax benefits of charitable donations that you receive.

Our team of experienced philanthropic professionals can work directly with you or alongside your team of trusted advisors to help make sure your giving strategy aligns with your values and overarching financial goals.

Whether you’re exploring your first donor advised fund, considering a significant gift of appreciated assets, or planning a comprehensive year-end giving strategy, we’re here to provide the expertise, tools, and local knowledge you need to make a lasting difference. Call Greater Houston Community Foundation today at 713-333-2210 or reach out directly to discuss how we can support your charitable goals before year-end deadlines approach.

More Helpful Articles by Greater Houston Community Foundation: 

• Donor Advised Funds Tax Benefits
• Integrating Philanthropy into High-Income Tax Planning
• Philanthropy Made Easy: 3 Essential Donor Advised Fund Rules
• How To Set Up a Donor Advised Fund
• Understanding the Changes in Bifurcated Gifts

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