Give Early, Give Smart: Make the Most of 2025 Charitable Giving Rules

The tax landscape is shifting in 2026, bringing new limits on charitable deductions that could reduce the tax benefit of giving for many Americans, but 2025 offers a valuable opportunity to lock in today’s more favorable rules. These changes will especially affect donors who use donor-advised funds (DAFs) or who plan multi-year support for causes they care about.

By giving—or contributing to a DAF—before December 31, 2025, you can secure a full charitable deduction under current law, while still granting funds to organizations like American Whitewater over time. It’s one of the most flexible, tax-efficient ways to give, and one that’s changing soon.

What’s Changing in 2026 

• A 0.5% floor on charitable deductions for itemizers will mean only gifts above that threshold count for taxpayers who itemize.
  
  

• A cap on itemized deductions will limit the benefit for higher-income taxpayers.
  
  

• A new “universal” $1,000 deduction for non-itemizers begins—but will exclude gifts to DAFs and private foundations.
  
  

• Corporate deductions will tighten, applying only to gifts over 1% of taxable income.
  
  

We aren’t tax professionals here, and this is just a snapshot of what is changing, not tax advice! Check out this analysis for more details, and always consult your tax professional. These changes don’t take effect until 2026—making 2025 the ideal time to act.

How Donors Can Take Advantage Now

1. Front-load or “bunch” your giving
   Combine several years of planned donations into 2025 to capture the full deduction before the new rules begin. This lets you support American Whitewater’s long-term mission while maximizing your 2025 tax benefit.
   
   

2. Use a Donor-Advised Fund (DAF)
   Contribute to a DAF in 2025 to take the higher deduction this year, then recommend grants to charities like American Whitewater over time.
   
   

   • You receive the deduction immediately in 2025.
     
     

   • Your gift can grow tax-free within the DAF.
     
     

   • You retain the flexibility to give thoughtfully in future years—even after the new limits start.
     
     

3. Donate appreciated assets
   Gifts of long-held stock or mutual funds can avoid capital gains taxes while allowing you to claim a 2025 deduction on the full fair-market value.
   
   

4. Make Qualified Charitable Distributions (QCDs)
   If you’re age 70½ or older, a direct transfer from your IRA to a qualified charity like American Whitewater can fulfill your required minimum distribution and avoid adding to your taxable income.
   
   

5. Talk with your advisor early
   A short conversation with your financial or tax advisor can help determine how to time your gifts and take best advantage of the 2025 rules before they expire.
   
   

Every contribution made before the 2026 tax changes strengthens American Whitewater’s ability to protect, restore, and steward rivers across the country, and gives us the confidence to plan for the years ahead. By giving early—and strategically—you can make your dollars go further, support clean water and recreation, and ensure that your generosity continues to make waves well beyond this year.

If you would like to talk more about making a significant gift or muli-year commitment through a donor advised fund contribution, or a gift of appreciated stock or other non-cash contribution, please reach out to Clinton Begley at clinton@americanwhiter.org to coordinate.

You can find out more about how to give at https://www.americanwhitewater.org/content/Wiki/aw:giving/