Give Today. Transform Tomorrow.
As 2025 draws to a close, this is a once-in-a-generation moment for generosity. With major tax changes coming in 2026, giving before December 31, 2025, offers both greater impact and stronger tax advantages.
Why 2025 Is the Smart Year for Generosity
Beginning in 2026, new federal rules will make charitable giving less advantageous:
- A 0.5% floor on charitable deductions means only donations above 0.5% of your AGI will count
- A 35% cap on deductions for higher income earners
- A larger standard deduction, meaning fewer households will itemize
By giving in 2025, you lock in today’s favorable rules, helping your community and your bottom line.
Every dollar given now strengthens San Luis Obispo County’s nonprofits as they face rising demand for food, housing, childcare, and health services.
Key 2025 Giving Deadlines
| Gift Type | Deadline | What Counts as “Received” | Notes |
| Cash / Checks | December 31, 2025 | Postmarked by 12/31 or delivered in person by 3 PM | Checks postmarked by 12/31 count for 2025 even if received in January. |
| Online Gifts | December 31, 2025 by 11:59 PM | Completed online transaction timestamp | Make gifts early to avoid end of year delays. |
| Stock or Securities | December 31, 2025 | When shares are received in the Foundation’s brokerage account | Initiate transfer by December 20 to ensure the transaction settles before year end. |
| Real Estate / Property Transfers | December 20, 2025 | When deed and documents are executed and recorded with the County Recorder | County offices close early for holidays. Contact us by December 10 to begin. |
| IRA Qualified Charitable Distributions (QCDs) | December 31, 2025 | When funds leave your IRA custodian | Ask your IRA administrator to mail directly to the Foundation. |
Tip: The IRS recognizes the date your gift is received or transferred, not the date you authorize it. Act early, especially for stock and property gifts.
Giving Strategies That Make the Most of 2025
Donor Advised Funds (DAFs)
Contribute now, take the 2025 deduction, and decide later which nonprofits to support. This “bunching” approach helps you exceed the 0.5% floor coming next year.
Gifts of Appreciated Stock or Property
With stock markets performing strongly, this may be one of the most advantageous times to give appreciated securities. Donating stock that has grown in value allows you to tap into higher market values for nonprofits while avoiding capital gains tax and still claiming a charitable deduction for the full fair market value.
Donating securities or real estate can eliminate capital gains tax and provide a deduction for fair market value. Our Real Estate Foundation handles inspections, sales, and transfers so your gift is simple and effective.
IRA Qualified Charitable Distributions (QCDs)
If you are age 70½ or older, you can make a QCD of up to $105,000 per year (2025 limit) directly from your IRA to a qualified 501(c)(3) charity such as The Community Foundation San Luis Obispo County. We make giving easy with your IRA/QCD. You can make one gift to CFSLOCO and recommend it go toward a specific cause or fund or give to multiple nonprofits through us.
A QCD allows you to:
- Transfer funds tax free and lower your taxable income
- Satisfy all or part of your Required Minimum Distribution (RMD) once you reach age 73
- Reduce future RMD amounts by lowering your IRA balance now
Tip: You do not have to wait until RMD age 73 to use this strategy. Many donors begin at 70½ to make tax efficient gifts early, reduce future RMDs, and support causes they care about while they are still working or delaying Social Security.
Give Where It’s Needed Most: Together for SLO County
If giving feels overwhelming right now, you are not alone. The need across San Luis Obispo County is immense, and it can be hard to know where to start.
Our Together for SLO County initiative was created to support organizations impacted by severe budget cuts providing critical services like healthcare, childcare, housing, and food for local families, individuals and seniors.
A gift to Together for SLO County supports immediate relief and long-term support. Organizations awarded will also receive technical assistance customized to their needs including strategic planning, financial planning, 1:1 coaching and consulting and more. Your contribution allows the Foundation to direct funds where they are most urgently needed, keeping food programs open, childcare available, and vital health and housing services accessible for all.
When you give to Together for SLO County, you can give with confidence, knowing your generosity reaches the people and programs that need it most. Grants will be awarded in December.
Plan Ahead: A Simple Timeline
| Month | Action |
| November | Review income and deductions with your tax advisor. Decide on cash, stock, or property gifts. |
| By December 10 | Contact our team if planning a real estate or complex asset gift. |
| By December 20 | Initiate QCDs, stock transfers, or complete property deeds |
| By December 27 | Confirm securities received in the Foundation brokerage. |
| By December 31 | Send or postmark checks or make online gifts |
Why Partner with The Community Foundation
When you give through The Community Foundation San Luis Obispo County, you:
- Maximize impact locally with funds that support vetted nonprofits and critical community needs
- Simplify giving as we handle processing, tax receipts, and complex gifts
- Create legacy by establishing a fund, scholarship, or estate plan that endures
Take the Next Step
Contact Us Early
Our Donor Services team will help structure the best approach for your 2025 gift.
805 543 2323 donorservices@cfsloco.org
Remember: The generosity you share today helps ensure a thriving, inclusive, and equitable future for San Luis Obispo County.
Important Note for Donor Advised Fund Holders
All grant recommendations from Donor Advised Funds must be submitted by December 23, 2025, to ensure nonprofits receive funds before year end.
Requests received after that date will be processed in January 2026.
Submitting your recommendations early helps the Foundation complete reviews, send payments promptly, and ensure your year-end generosity reaches the community in time to make a difference.
Give Now. Do More Good.
Act before December 31, 2025 to lock in today’s benefits and keep our community strong for years to come.
