New deduction limits in 2026 mean this year may offer unique advantages for charitable planning. As the year winds down, keep these 10 tips in mind for your BTCF Donor Advised Fund (DAF). 

1. Talk with your tax advisors ASAP. 
   This year is pivotal 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.
2. Explore “bunching” multiple years of charitable gifts into 2025. 
   With your tax advisor, evaluate the benefits of “bunching” multiple years of charitable gifts. By front-loading contributions into your BTCF DAF, you may be able to exceed the standard deduction this year and maximize your tax benefits.
3. Use your BTCF DAF 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.
4. Give appreciated stock instead of cash. 
   Donating long-term appreciated securities to your fund at the community foundation may eliminate capital gains tax and in turn increase your charitable impact. Talk with your tax advisors as soon as possible so that these gifts can be processed well before the end of the year.
5. 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 the community foundation (but not to your donor-advised fund).
6. Have you met your charitable goals for 2025? 
   Check to see whether you’ve met your charitable goals now—don’t wait until late December to review your plan. Our team can help you think through options for this year and begin to coordinate more complex gifts for next year.
7. Support the community overall with a gift to BTCF's Community Fund. 
   It has been a tough year for many people in our community, and our team can help you support families in crisis both now and in the future.
8. 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.
9. 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 working with the community foundation on options for 2026 gifts.
10. Above all, lean on the BTCF team—we're here for you! 
    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.