Donor Deadlines for 2025

As the year draws to a close, many donors find themselves reflecting on the impact they want their philanthropy to make—both now and in the years ahead. The end of the year is always a pivotal time: more than 25% of all charitable giving occurs in this season alone.

But this year is different. With sweeping tax policy changes set to take effect next year and many nonprofits facing challenging funding realities right now, 2025 offers a unique window of opportunity for donors to maximize their giving potential, optimize tax benefits, and position their philanthropy for both immediate and long-term impact.

Why 2025 Is a Critical Year

Beginning in 2026, new federal rules will significantly alter how donors can claim charitable deductions. Key changes include:

• A 0.5% AGI floor: Charitable deductions will only apply after this threshold is met.
• A 35% cap on itemized deductions: The total value of deductions will be limited.

For donors with higher incomes, this shift can reduce the value of deductions by tens of thousands of dollars. Accelerating gifts in 2025 ensures you capture the full benefits of today’s rules. Your NPT Donor-Advised Fund (DAF) provides the flexibility to contribute now—securing your deduction—and recommend grants to nonprofits on your own timeline. This can include immediate support for the nonprofits and causes important to you.

Key Year-End Deadlines for 2025

To ensure your contributions and grants are processed on time for 2025, please note these important dates:

Contributions

• Complex assets (real estate, closely held stock, special securities): Begin as soon as possible (processing can take up to 8 weeks)
• Mutual funds: Begin transfer by November 28
• Stocks, Bonds, or ETFs: Begin transfer by December 24
• Money wires: Begin transfer by December 24
• Cryptocurrency: Documentation must be received by December 19
• Public securities and wire transfers: Must be received by December 24
• Checks: If via USPS, postmark by December 31; if via a non-USPS carrier, must be delivered to NPT’s offices by 3p.m. on December 31
• Credit Cards: Submit by 11:59 p.m. on December 31

Grantmaking

• For 2025 delivery: Enter grant recommendations in GivingPoint by December 15
• For processing in 2025 but delivery in 2026: Enter grant recommendations by December 19

NPT’s DAF Advantage

A DAF with National Philanthropic Trust is one of the most effective tools to manage your philanthropy. It allows you to:

• Contribute Cash or Appreciated Assets: Secure a deduction in 2025 while avoiding capital gains on appreciated assets.
• Consolidate Giving: Manage all contributions and grantmaking from one account with streamlined reporting.
• Invest for Growth: Contributions can be invested tax-free, potentially increasing your charitable capacity for years to come.
• Engage Family and Build a Legacy: Name joint, secondary, or successor advisors to involve loved ones and carry your vision forward.
• Give Complex Assets: NPT is a leader in accepting gifts beyond cash—such as real estate, closely held stock, or private equity interests.

With deep expertise, global grantmaking capabilities, and personalized philanthropic consulting, NPT empowers donors to maximize both the efficiency and the meaning of their giving.

Take Action Now

The combination of upcoming tax changes, nonprofit needs, and year-end urgency makes 2025 a pivotal moment for philanthropy. By acting today, you can:

• Capture maximum tax benefits under current rules.
• Ensure your favorite charities receive timely support.
• Build a flexible, lasting philanthropic plan with NPT as your partner.

Visit NPT’s Giving Season Central to access resources, deadlines, and strategies tailored to your goals.

Don’t wait—make 2025 your most impactful giving year yet.