As 2025 winds down, many of us are thinking about the difference we want to make—and how to give in ways that matter most. With changes from the One Big Beautiful Bill Act (OBBBA) taking effect on January 1, 2026, now is the time to plan ahead. New charitable deduction limits—including a 0.5% adjusted gross income (AGI) floor and reduced itemized benefits—may affect giving strategies in 2026 and beyond. That makes this year an important opportunity for strategic giving.

Below are five tax-smart strategies to consider as you make your year-end gift—whether you’re supporting The Jewish Federation of Greater Washington, shaping your long-term philanthropic goals through the Jewish Community Foundation, or both.

1. Give Online

Give online for the fastest and most convenient option. Web-based platforms make strengthening Jewish life across Greater Washington simple, safe, and accessible.

2. Donate Appreciated Stock

Donating appreciated stock allows you to save on capital-gains taxes and receive a charitable deduction for the fair-market value of assets held more than one year. Your gift powers the programs and partnerships that keep Jewish Greater Washington strong.

Tip: Initiate stock transfers by Monday, December 15 to ensure a 2025 tax credit.

3. Create or Add to a Donor-Advised Fund (DAF)

Open or add to your fund using cash, securities, or complex assets such as business interests or real estate. You’ll receive a charitable deduction now, your fund can grow tax-free, and you’ll have the flexibility to recommend grants when you’re ready. A DAF can also streamline your giving and engage your family in meaningful philanthropy.

Many donors are choosing to contribute up to $108,000 to their DAFs in 2025 to maximize deductibility before 2026’s new limits take effect.

Example: If you plan to give $36,000 annually over the next three years, “bunching” that total into a single $108,000 gift before December 31, 2025 may allow you to take full advantage of today’s deduction rules—versus a reduced benefit spread across multiple years under the new law.

If you already have a DAF, recommending a grant to Federation’s Annual Campaign by December 31 is one of the quickest ways to make an immediate impact.

If you don’t have a DAF, you can still make your year-end gift directly online, through appreciated assets, or by choosing the strategy that best aligns with your goals. And if you’re thinking ahead, opening a DAF is an option you can explore anytime.

4. Make a Qualified Charitable Distribution (QCD) from Your IRA

If you are 70½ or older, you can transfer up to $108,000 directly from your IRA to Federation or the Foundation—tax-free.

A QCD

• Counts toward your Required Minimum Distribution (RMD)
• May reduce your adjusted gross income
• Remains beneficial even if you don’t itemize deductions

QCDs must be received by December 31 to count for 2025.

Example: A donor who makes a $108,000 QCD before year-end may reduce both their taxable income and future RMDs, while supporting Jewish community needs today.

5. Donate Appreciated Real Estate or Other Complex Assets

A gift of appreciated real estate or other complex assets allows you to avoid capital-gains tax and receive a charitable deduction based on the property’s fair-market value (with a qualified appraisal). You may give all or part of a property while retaining lifetime use and build a lasting legacy for Jewish Greater Washington.

We’re Here to Help

Our Federation and Foundation teams can help you identify the giving strategy that aligns with your goals and values before year-end. We encourage you to consult with your professional advisors to determine how these strategies apply to your individual situation.

If you’d like to understand more about how the new 2026 deduction rules work—including the 0.5% floor and the new ceiling for itemized deductions—you can find a full explanation here.

The Jewish Federation of Greater Washington and the Jewish Community Foundation do not provide legal, financial, or tax advice.