Dec 23, 2025

Donate Smarter

Dan Olthoff

My name is Dan Olthoff and I’m the new Director of Finance here at Unite 2 Fight Paralysis. Kathy Christopherson retired from her role as financial manager last month and I am excited to pick up where she left off.

One of Kathy’s traditions that I’d like to carry forward was sharing her year-end list of tax saving strategies as you plan your charitable contributions. While I hope you donate to U2FP, the tips outlined below will help you maximize your tax savings regardless of where you decide to give.

Charitable Deduction Limits: The limit for cash donations in 2025 is 60% of your Adjusted Gross Income (AGI). Excess donations beyond this amount can be carried forward for five years. Personal 2025 charitable deduction limits for gifts to public charities, including donor advised funds, are 30% of AGI for contributions of non-cash assets, if the assets were held for more than one year. 

Charitable Contribution Deduction Floor: Beginning in 2026 a new floor of 0.5% AGI limits itemized charitable deduction. For example, an AGI of $100,000 at the 0.5% floor eliminates the first $500 of charitable donations. Please note: Contributions made by December 31, 2025, are not subject to this limitation.

Make a Gift from your IRA: Making a Qualified Charitable Deduction (QCD) this year allows itemizers and non-itemizers alike to direct up to $108,000 from their IRA to charities in a tax efficient manner. This will satisfy all or part of the Required Minimum Distribution (RMD) for individuals 73 or older and is not considered income to the donor.

Stock Donations: If you donate your stock directly to a charity, there's no capital gains tax to pay. Plus, you are still eligible to deduct the full fair-market value of the asset you donated from your income taxes, up to the overall amount allowed by the IRS.

Estate Planning: You may make a charitable donation to Unite 2 Fight Paralysis in your will, the same as any other bequest. However, charitable deductions are subtracted from the value of your gross estate before the estate tax rate is applied.

Happy Holidays!
 

PS - You can make a year-end gift and/or become a monthly donor by going to www.u2fp.org/2025gift.html. Thank you!  

Please note: U2FP is not in the business of providing professional legal or financial advice, and donors should consult with their own advisors to ascertain how these opportunities may complement their own personal, philanthropic and tax planning objectives.