5 Tips for Your Year-End Giving Game Plan

The final weeks of the year are often filled with holidays, gatherings and celebrations. But before dinner is served and gifts are exchanged, it’s important for donors to take some time to consider their year-end charitable giving goals.

As the year draws to a close, many donors find themselves reflecting on the impact they want their philanthropy to make—both now and in the years ahead. The end of the year is always a pivotal time: more than 25% of all charitable giving occurs in this season alone.

1.  Consult Professional Guidance– 2025 Is a Critical Year!

Work with your attorney, CPA, and financial advisor to help you evaluate whether adjustments to your charitable plan might be in order.

Beginning in 2026, new federal rules will significantly alter how donors can claim charitable deductions. Key changes include:

• A 0.5% AGI floor: Charitable deductions will only apply after this threshold is met.
• A 35% cap on itemized deductions: The total value of deductions will be limited.

For donors with higher incomes, this shift can reduce the value of deductions by tens of thousands of dollars. Accelerating gifts in 2025 ensures you capture the full benefits of today’s rules.

Of course, the team at Midlands Community Foundation would be glad to join your meeting for the charitable giving conversation.

2.  Maximize Your Impact with a DAF

Most donor-advised funds (DAFs) are opened in the fall (October and November) to allow time for contributions to be made by the end of the year and to take advantage of immediate tax deductions. This timing also helps donors avoid the year-end rush and be ready to make contributions for Giving Tuesday and the rest of the giving season. If this is the year you decide to expand your philanthropic giving with a DAF, some advanced planning can ensure your account aligns with your goals for this year and in the future.

Click here to read more about how opening a DAF at Midlands Community Foundation can make a big impact!

3.  Take Advantage of Matching Gift Programs

MCF’s own Charitable Match Program is back for 2025/2026 and between December 2^nd and January 5^th, your donation dollars do more for the MCF charitable funds you love to support.

Under the Match Program, MCF will provide matching funds for NEW contributions made to existing and newly created Affiliated General, Designated, Donor Advised, Field of Interest, and Scholarship Funds up to $5,000 per individual donor, and subject to a maximum of $100,000 for all MCF Funds.

If more than $100,000 is contributed, the matching dollars will be pro-rated based on the total contributions made to all funds. Learn more about the Match Program here and get familiar with all the different Funds you can support here.

If your employer offers a matching gift program, use it to magnify your impact. Approximately $5 billion in charitable giving is raised through workplace giving annually, with more than 50% attributed to matching gifts. Check with your employer to understand eligibility and the steps needed to maximize your philanthropy.

4.  Know the opportunities if you are 70 ½ or older.

If you are 70 ½ or older, the Qualified Charitable Distribution (“QCD”) is a great way to transfer up to $108,000 (2025’s per taxpayer limit) income-tax free to a qualified charity, including MCF Funds and the Midlands Community Foundation itself. Designating MCF as a recipient of your QCD supports our work, like our Grants Program which benefits Cass and Sarpy counties.  Your thoughtful consideration of this giving option can help MCF continue to build a stronger community. If you have questions or need assistance with the process, please do not hesitate to reach out!

5.  Use Holidays and Gatherings to Discuss Philanthropy

As you gather with friends and family, you can find common ground in the desire to support the causes that align with your values and beliefs. Share with family and friends how you are helping create positive progress through giving, volunteerism and community engagement.

Take Action Now!

The combination of upcoming tax changes, nonprofit needs, and year-end urgency makes 2025 a pivotal moment for philanthropy. By acting today, you can:

• Capture maximum tax benefits under current rules.
• Ensure your favorite charities receive timely support.
• Build a flexible, lasting philanthropic plan with MCF as your partner.

With a bit of planning and thoughtful consideration, you can create a year-end giving plan that achieves 2025 goals while paving the way for success in 2026. Please reach out to the MCF team. We’re honored to be your first call on all things charitable giving!