Countdown to 2026: 9 Tips for Charitable Giving

At Oregon Community Foundation, we are honored to work with you and so many other families, individuals and businesses to help organize your charitable giving and support favorite charities that make a difference in our community. As the year winds down, keep these nine tips in mind:

• Remember that 2025 is a pivotal year for charitable planning. With more stringent charitable deduction limitations taking effect in 2026 under new tax laws, this year may offer a favorable tax environment for your giving depending on your personal situation.
• Explore the benefits of “bundling” multiple years of charitable gifts into 2025. By front-loading contributions — especially into your Donor Advised Fund at OCF — you may be able to exceed the standard deduction this year and maximize your tax benefits.
• Use your Donor Advised Fund to simplify year-end giving. You can make one tax-deductible contribution now, receive the deduction in 2025 and recommend grants to nonprofits over time, even throughout 2026 and beyond.
• Give appreciated stock instead of cash. Donating long-term appreciated securities to your fund at Oregon Community Foundation may eliminate capital gains tax and in turn increase your charitable impact.
• Explore giving from your IRA if you’re 70½ or older. A Qualified Charitable Distribution (QCD) can reduce taxable income and, if applicable, satisfy required minimum distributions to the tune of $108,000 per taxpayer in 2025. IRS rules allow you to make QCDs to a wide variety of funds at OCF (but not to your Donor Advised Fund).
• Support Oregon Community Foundation’s work to strengthen our communities by making gifts to the Leadership Fund, which fuels the people and programs driving real, lasting change across the state — from elevating community voices, supporting vital research and tackling urgent issues.
• Review your beneficiary designations. Naming your Donor Advised Fund or another community foundation fund as a beneficiary of an IRA or other retirement account can create meaningful future gifts while reducing the tax burden on heirs.
• Avoid last-minute surprises. Gifts of complex assets such as real estate or closely held stock require additional steps and a lot of lead time, so contact the community foundation early if you’re considering these options. Even if it is too late to complete these gifts in 2025, start thinking about options for 2026 gifts.
• Above all, lean on our team! We are here to help you explore the most tax-efficient ways to meet your charitable goals, whether you’re planning year-end gifts, updating a legacy plan or thinking ahead to the changes coming in 2026.

Thank you for the opportunity to support your charitable goals this year and for many years to come.