Make 2025 Your Year of Impact 

New laws taking effect next year will: 

• Add a 0.5% of adjusted gross income floor before charitable gifts can be deducted. (You’ll only get a deduction for contributions above that threshold.) 
• Limit the tax value of charitable deductions to 35%, even for those in higher brackets.
• Keep in place a 1% minimum giving floor for corporations to qualify for deductions.

That makes 2025 the “sweet spot” — a final year under today’s more flexible rules. 

These are among the most effective, tax-savvy ways to make a difference before December 31:

If you usually give every year, consider combining two or three years of gifts into 2025 to take advantage of today’s rules.

Example: Maria and David typically donate $10,000 each year. By giving $30,000 in 2025, they can deduct the full amount now and take a break for the next two years. They support the same impact — just in a more tax-efficient way.

If your investments have had a strong year, donating shares directly to Hope Ignites may be one of the most efficient ways to give.

You can:

• Avoid capital gains tax on the appreciation, and
• Deduct the fullfair market valueof the gift.

Example: Jamal bought stock for $20,000 that’s now worth $100,000. By giving the shares directly to Hope Ignites, he avoids capital gains on $80,000 and gets a charitable deduction for the full $100,000.

A DAF lets you make a large, deductible gift now — and decide later how and when to direct those funds to your favorite causes.

Example: A business owner expecting a large bonus or company sale in 2025 can contribute to a DAF before year-end, secure the tax benefit under current law, and then recommend grants to Hope Ignites and its affiliates over several years.

Through a Qualified Charitable Distribution (QCD), you can transfer up to $100,000 directly from your IRA to Hope Ignites.

This counts toward your Required Minimum Distribution but doesn’t increase your taxable income — a smart way to give, especially as new AGI rules take effect next year.

Example: Ann, age 73, directs $25,000 from her IRA to Hope Ignites. It fulfills part of her required distribution and avoids adding to her income — lowering her tax bill while supporting young people nationwide.

If you own or expect to sell a business this year, you may have an ideal opportunity to make a charitable gift before the 2026 rules apply.

Beginning next year, corporations can only deduct charitable gifts that exceed 1% of their taxable income to qualify for a deduction. Making your gift now helps you stay ahead of the new limits — and demonstrate your company’s commitment to purpose and community.

Whether you’re giving through your IRA, your company, or a donor-advised fund, you’re helping young people learn, grow, and thrive through Hope Ignites programs across the U.S. and Latin America. Your generosity this year fuels opportunity — and ensures your giving makes the biggest impact possible before the rules shift. 

Talk with your tax advisor or financial advisor about what works best for you. Every donor’s situation is unique.

• Make your gift or transfer early to ensure itprocessesby December 31.
• Contact us if you’d like to discuss the most meaningful way to designate your gift — whether that’s unrestricted, scholarships, expansion, or local programs.

Together, we can turn this “window of opportunity” into a lasting legacy of hope.

This content was generated with assistance from AI and reviewed by Hope Ignites and professional advisors for accuracy. It is intended for general informational purposes and should not be taken as individual tax advice. Please consult with a qualified tax professional regarding your specific situation.