When does a gift count? It depends on how you give

The IRS looks at the date a gift is delivered, not the date you decided to make it. December 31, 2026 falls on a Thursday, and many brokers, banks and charities close early that week. Build in a cushion.

Notice the difference between a check sent through the Postal Service and one sent by a private carrier. A USPS postmark counts; a FedEx or UPS label doesn't. Those checks have to be in our hands by the 31st.

A note on Donor-Advised Funds: Your tax deduction comes when your contribution to the DAF is complete, not when grants go out to charities. That means you can lock in a 2026 deduction now and take your time choosing where the money goes.

What's different about giving in 2026

This is the first year-end under the charitable deduction changes in the One Big Beautiful Bill Act. A few of them are worth knowing before you give:

• A new deduction for non-itemizers. If you take the standard deduction, you can now deduct up to 1,000 in cash gifts (2,000 for joint filers). It applies only to cash gifts made directly to public charities. Gifts to a DAF or private foundation don't qualify.

• A 0.5% floor for itemizers. Only the portion of your gifts above 0.5% of your adjusted gross income is deductible. With an AGI of $200,000, the first $1,000 you give doesn't reduce your taxes.

• A 35% cap for top earners. If you're in the 37% bracket, the tax benefit of itemized deductions, including charitable gifts, is capped at 35%.

For many donors, these rules make "bunching" more appealing: giving several years' worth in one year to clear the floor, often through a DAF, then granting it out over time. If you're 70½ or older, qualified charitable distributions from an IRA aren't affected by the 0.5% floor.

We're not tax advisors, and every situation is different. Talk with your CPA or financial advisor about how these changes apply to you.

How to stay ahead of the rush

1. Decide what you're giving before December. Appreciated stock and other noncash assets often go further than cash, but they need more time than writing a check.

2. Talk to your advisor early. The 2026 rules change the math for many donors, and it's easier to plan in October than on December 30.

3. Keep your records. Save receipts, transfer confirmations and any acknowledgment letters. For gifts of $250 or more, you'll need a written acknowledgment.

4. Separate the deduction from the decision. A Donor-Advised Fund lets you make the gift now and choose the charities later.

We work with donors giving everything from cash to crypto to private company shares. If you’re planning a year-end gift of private business interests, real estate, S-corp stock or another illiquid asset, reach out now. These gifts need extra time for due diligence, valuation and transfer, and we’d rather help you map out the timing than tell you it’s too late.

Frequently asked questions

If I contribute to my Donor-Advised Fund in December, do I have to recommend grants this year too?

No. Your deduction is based on when your contribution to the DAF is complete. You can recommend grants to charities next year or over several years.

Why is the deadline for stock earlier than for checks?

A stock gift isn't complete until the shares arrive in the receiving account. Brokers handle a flood of transfers in late December, and they can take several days. Initiating by December 22 gives your gift time to land before year-end.

Can I use the new $1,000 non-itemizer deduction for a gift to my DAF?

No. The new deduction for people who take the standard deduction applies only to cash gifts made directly to public charities. Contributions to a donor-advised fund or private foundation don't qualify, though they remain deductible for those who itemize.

Sources

• 3 Major Changes to the 2026 Charitable Deduction, Kiplinger

• Your Year-End Charitable Deduction Cheat Sheet, Bond, Schoeneck & King