Year-End Giving Deadlines
- Appreciated Stock: Initiate transfers by December 20–23, 2025 (or earlier, depending on your broker). This ensures both brokers have sufficient time to process and value the gift. Do not sell the stock first, or you’ll incur capital gains tax.
- Credit Card Gifts: Must be completed by 11:59 p.m. (your local time) on December 31, 2025. The IRS recognizes the date the charge is made — not when it’s posted or paid — as the gift date. To avoid processing delays or time-zone issues, make your gift earlier in the evening.
- Checks (U.S. Mail): Must be postmarked by December 31, 2025.
- Checks (FedEx, UPS, DHL): Must be physically received by December 31, 2025 to qualify.
- IRA Qualified Charitable Distributions (QCDs): The funds must leave and clear your IRA account by December 31, 2025 — not just be requested or mailed.
- Wire Transfers: Initiate no later than December 27–28, 2025, depending on your bank’s processing schedule. Some institutions may require earlier initiation.
- Donor-Advised Fund (DAF) Grants: Processing times vary; submit recommendations early. Remember, DAF grants themselves are not tax-deductible — the deduction occurs when you contribute to the fund.