Making the Most of Year-End Giving

As 2025 winds down, now is the time to plan your charitable giving. Starting January 1, 2026, new Federal rules will take effect. Here are a few key changes:

• Deduction for non-itemizers: Standard deduction filers may claim a direct deduction for charitable giving – up to $1,000 for individuals and $2,000 for married couples filing jointly – for cash gifts only. Gifts to donor advised funds or supporting organizations do not qualify.
• New deduction limits for itemizers: Deductions for taxpayers who itemize will apply only to charitable giving that exceeds 0.5% of Adjusted Gross Income (AGI). What is more, high-income taxpayers will see their maximum tax benefit from charitable deductions at a top marginal rate of 35%, down from 37%.
• Estate planning: The Federal estate tax exemption will rise to $15 million per person (and $30 million per couple) and provides opportunities for legacy giving.

Tips for Giving:

• Accelerate giving in 2025 to take advantage of current deduction rules.
• Consider “bunching” donations to exceed the standard deduction in one year and take the standard deduction the next.
• Donating appreciated securities held more than one year to avoid capital gains tax and receive a full market value deduction. To ensure prompt processing, please notify us of your gift in advance and follow our stock transfer instructions: cffoxvalley.org/stock
• Talk to your advisor about donor advised funds or legacy gifts that align with your values and goals. Our team here at the Community Foundation is happy to be a part of this conversation and help you fulfill your philanthropic goals.

Whether or not you receive a tax deduction, your generosity matters. Philanthropy is driven by purpose. Your favorite charity needs you, now more than ever.

Your donations of time, talent, and treasure play a pivotal role in helping nonprofits fulfill their missions focused on improving well-being and solving issues that lead to greater flourishing for all who live, work, and play in our community.

As we enter the giving season and look ahead to Giving Tuesday on December 2, here are some ways you can make a difference.

Year-End Matching Opportunities

The Community Foundation is excited to share a list of local nonprofits with year-end matching opportunities! These local nonprofit organizations need your help to reach their end-of-year fundraising goals. Are you ready for your dollars to be doubled? Read more about each organization and their matching gift HERE.

Donors making gifts without a donor advised fund are encouraged to give directly to the nonprofits to help streamline donations and support nonprofit organizations’ relationships with their donors. Donors making a gift through a donor advised fund can donate through the Fund Advisor Portal HERE.

The Community Foundation’s Salvation Army Fox Cities Red Kettle Match Day is Monday, December 22

Mark your calendar for Monday, December 22, and join us at Scheel’s, 4301 W Wisconsin Avenue (Fox River Mall), Appleton, between 10 AM and 5 PM. Funds within the Community Foundation will match $50,000 in donations to the Salvation Army Fox Cities’ red kettles.

Give of Your Time

Ask a local nonprofit how you can help by volunteering. Resources to help you can be found at GetConnected.VolunteerFoxCities.org.

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Important Year-End Dates

December 1: Recommended day to initiate stock transfers or IRA distributions to ensure processing before the end of the year. Consult your financial advisor early as some securities may take longer to transfer, or your advisor may have a different deadline. Please contact us before planning to transfer stock to ensure it is properly credited. Details at cffoxvalley.org/stock.

December 10: Last day to recommend grants to be paid in 2025. Go to cffoxvalley.org/fund-advisor-portal.

December 31 by 4 PM: Last day for making in-person donations at our office.

December 31 at Midnight: Credit card donations completed to be considered a 2025 contribution. Go to cffoxvalley.org/give-online.

Mailed contributions must be postmarked by December 31, 2025 to be counted as a 2025 donation.

Don’t forget about employer matching donations to help maximize your impact!

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Michelle Lippart Hardwick, Director of Gift Planning

David Weiss, Director of Donor Services

Our Community Foundation team is here to help you with your charitable giving goals. Visit cffoxvalley.org/giving, call Michelle Lippart Hardwick, Director of Gift Planning at 920.702.7622 or email mlippart@cffoxvalley.org, or David Weiss, Director of Donor Services at 920.702.7615 or email dweiss@cffoxvalley.org.