Year-End Giving 2025

Tips for Year-End Giving

With a Donor Advised Fund (DAF), you can make a tax-deductible contribution before year-end, allowing you to deduct up to 60% of your adjusted gross income (AGI) when giving cash to qualified charities. This flexibility enables you to plan your donations over time, yet benefit from immediate tax savings — especially helpful, as DAF contributions have increased by 33% in recent years, reflecting donors’ appreciation for this strategic approach.
For longer-term impact, Designated and Field-of-Interest Funds offer a way to support specific causes that matter to you. Additionally, those aged 70½ and older can contribute up to $105,000 annually from their IRAs to charitable funds without incurring taxable income, making this a popular year-end strategy for many donors.
Finally, Legacy Giving options provide significant benefits, not only in estate tax savings but in fulfilling the long-term charitable goals that align with your legacy. At year-end, your gifts can make a difference for both you and your favorite causes, ensuring that your philanthropic intentions continue well beyond the calendar year.

New for 2025: A Smart Reason to Consider Giving Early

Beginning in 2026, new federal rules from the One Big Beautiful Bill Act will change how charitable deductions work for many taxpayers. In some cases, deductions may be reduced or only allowed above a certain threshold of income.

What this means for you:
If you are already planning charitable contributions in the next year or two, making your gift in 2025 may offer a stronger tax benefit than waiting. Many advisors are encouraging donors to “accelerate” giving this year—either by contributing directly to charity or by adding to a donor advised fund—so they can take advantage of the current rules before the new limits take effect.

If you would like to talk through what this could mean for your giving plans, our team is always happy to help you explore your options and coordinate with your tax or financial advisor.

Take a Deeper Dive

2025 YEAR-END PROCEDURES: GRANTS & CONTRIBUTIONS

Your support has made a significant impact on our community, and we thank you! As the year-end giving season is fast approaching, we are pleased to provide information to help make your charitable planning smooth and efficient. Below are guidelines and dates to ensure timely processing of gifts and grants. Gifts must be received by Wednesday, December 31 for 2025 tax purposes. When making a gift, please indicate the fund name and necessary details so we can accurately process your contribution.

Types of Contributions

Type of Contribution	Estimated Process Time	Guidelines	Deadline
Privately-held Assets Examples: closely-held stock, partnership, LLC interests	5-7 business days	Contact: Amy Fair, [email protected] or 615-695-2782	Friday, November 7
Real Estate	7-10 Business Days	Contact: Amy Fair, [email protected] or 615-695-2782	Friday, November 7
IRA Distributions, Charitable Rollover*	3-4 weeks	Contact your IRA administrator and your Relationship Manager.	Friday, November 28
Gift of Stock	3-5 business days	Please check with your broker for the exact timing to complete a stock transfer. For year-end purposes, electronic transfers should be completed by December 22. For stock instructions, please contact [email protected].	Monday, December 22
Estate Gift Examples: bequest, IRA, retirement plan beneficiary designations, life insurance	1-2 business days	Contact: Amy Fair, [email protected] or 615-695-2782Legal name: Community Foundation of Middle Tennessee EIN# 62-1471789	Friday, December 26
Gift via Wire Transfer	1-2 business days	Instruct your financial institution to wire your contribution on or before December 26. Important: Please identify the name of donor or fund. This allows us to timely and properly credit your gifts. ACH/Wire Instructions: Bank Name: Truist, 4304 Harding Rd, Nashville, TN 37205 Payee Name: Community Foundation of Middle Tennessee Account Number: 4066944 Routing Number: 061000104 Swift Code: SNTRUS3a (only if international)	Friday, December 26 before 3:00 PM

Gift via Check

Deadline: Wednesday, December 31

Postmark checks for CFMT no later than December 31.
Hand-deliver checks to our office, 3421 Belmont Blvd., Nashville TN 37215. Please make sure checks are in an envelope and dropped in the outside mailbox by Wednesday, December 31 before 3:00 PM.

Important: Please identify name of donor and/or fund in the memo so we can properly credit your gift.

Gift via Credit Card

Deadline: Wednesday, December 31

Gifts by credit card must be made by Wednesday, December 31 before Midnight.
Donate to a Fund here.

Year-End Grants

Deadline: Friday, December 12

We encourage you to get your gift in as early as possible. Please request your grant request no later than December 12.

Request a grant from your donor-advised fund in one of the following ways:

Submitting through the Fund Advisor Portal on CFMT.org.
Fill out a Donor Recommendation Form and email it to [email protected] or by calling 615-321-4939.
Reaching out to your Relationship Manager or a member of our Philanthropic Services Team.