2025 Giving Window
Get ahead of new laws that will limit charitable tax benefits in 2026 with:
Strategic Giving
Donor-Advised Funds
Non-Cash Gifts
Qualified Charitable Distributions (QCDs)
October is the right time to contact clients with Required Minimum Distributions. A QCD can satisfy RMDs and keep the distribution out of taxable income, subject to IRS rules.
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Eligible for IRA owners age 70½+
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Counts toward the year’s RMD when sent directly to a qualified charity
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Can be gifted to qualified funds (not DAFs) at San Diego Foundation
Gifts of Appreciated Assets
Help clients give long‑term appreciated stock or mutual funds. Avoid capital gains and deduct fair market value, subject to limits.
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Confirm assets are long‑term (held more than one year)
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Start transfers early to meet 2025 giving deadlines
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Give to a DAF to maximize current tax benefits and support nonprofits over time
2025 Year-End Deadlines
Refer to the critical dates below to ensure that your clients gifts are received and processed by December 31, the IRS deadline for yearly tax deduction eligibility. For some assets, these dates fall in November.
Mutual Funds
Must arrive to San Diego Foundation by
November 24
Stock
Must arrive to SDF brokerage accounts by
December 30, 12:00pm
Wire or Electronic Bank Transfer
Funds must be received by
December 31
Credit Card
Must be submitted online by
December 31, 11:59pm
Or, by phone/in-person by
December 31, 12:00pm
Check
Must be postmarked by
December 31
Or, hand delivered by
December 31, 12:00pm
IRAs / QCDs / RMDs
Deadlines are dependent on IRA contribution type and custodian.
Let’s Connect
For 50 years, our team has helped professional advisors and clients with creative, tax-effective ways to make positive impacts in the San Diego region and beyond.
Interested in learning how we can support you and your clients’ goals before 2025 ends? Contact us today.
Jason Rogers, AIF, CWS
Director, Wealth Advisor Relations