Year-End Charitable Giving Deadlines: Your 2025 Guide
October 29, 2025 - As the holiday season approaches, many of us are thinking about how to give back. Whether you're supporting a favorite cause or planning a strategic donation, year-end giving offers a chance to make a meaningful impact and potentially enjoy valuable tax benefits. To help you navigate the deadlines and requirements, we've created this guide to ensure your gifts count in 2025.
What makes a charitable gift tax-deductible?
To qualify for a charitable tax deduction, your gift must meet three key IRS criteria:
- Irrevocable and Complete Transfer: You must fully give up control of the asset and any income it generates. Exceptions include gifts of undivided partial interest, charitable remainder trusts (CRTs), charitable lead trusts (CLTs) and remainder interest in a residence or farm. Consult legal counsel if you're unsure whether your gift qualifies.
- Qualified Charity: The recipient must be an IRS-recognized 501(c)(3) tax-exempt organization. You can verify eligibility on GuideStar.
- No Personal Benefit: You cannot receive goods or services in return. For example, if your donation includes tickets to a gala or auction, only the portion exceeding the value of those benefits may be deductible. You can learn more about the gala and games restrictions of charitable gifts here.
Key 2025 Deadlines
These deadlines are based on HighGround’s recommendations to ensure your gift is received and processed before year-end.
Cash, Checks or Credit Cards
| ASSET TYPE | RECOMMENDED DEADLINE | NOTES |
| Cash or Check | ||
| In-person delivery | Give by December 31. | Ensure the charity is an eligible charity and account for holiday closures. |
| USPS delivery | Mail by December 31. | Because the donor cannot retrieve the check once mailed, the IRS treats the postmark date as the effective date of donation. |
| FedEx, UPS or other private delivery service |
Varies based on delivery service timline. Must be received by December 31.
|
Since private carriers allow tracking and potential retrieval, the IRS considers the donation complete when the charity receives it. |
| Wire Transfer | Initiate by December 25. | Deductible when the wire is received in the charity's account. Generally, this takes two to three business days. |
| Credit Card | Give by December 31. | Deductible on charge date, not payment date. |
Securities
| ASSET TYPE |
RECOMMENDED
DEADLINE
|
NOTES |
| Mutual Funds | Initiate by November 10. | Transfers can take up to six weeks to process. |
| Publicly traded securities | Initiate transfer by December 8. | Deductible when the shares are received in the charity's account. Allow two weeks for processing. |
| EFTs | Initiate by December 22. | Transfers can take one to five days for banks to process. |
|
Stock certificates
(in-person delivery)
|
Arrange to hand it in to a
charity representative by December 31.
|
This gift is not acknowledged until the charity representative receives the documents. Confirm representative availability. |
|
Stock certificates
(USPS delivery)
|
Mail by December 31.
|
Because the donor cannot retrieve the certificates once mailed, the IRS treats the postmark date as the effective date of donation. |
|
Stock certificates
(FedEx, UPS or other private
delivery service)
|
Varies based on delivery service timeline. Must be received by December 31.
|
Since private carriers allow tracking and potential retrieval, the IRS considers the donation complete when the charity receives it. |
| Corporate stock transfer |
Notify stock issuer by
December 31.
|
Deductible on the date issuer updates ownership records. Check with your stock issuer to see if an earlier deadline may apply. |
Other Assets
| ASSET TYPE |
RECOMMENDED
DEADLINE
|
NOTES |
| Tangible personal property | Varies. | Contributions are tax deduction-eligible on the day the property is transferred to the charity or representative. The title must be transferred too when applicable. Call 214.978.3300 for more information. |
|
Donor-Advised Fund (DAF)
contributions
|
To make a tax-deductible
contribution to your DAF,
see the tax deadlines for
your preferred giving method as described above.
|
Please note that you receive tax benefits when you contribute to your DAF, not when you grant out the funds to charities. |
|
Donor-Advised Fund (DAF)
grants
|
Submit by December 15. | Allow more time for postal service. |
|
Individual Retirement Account
(IRA) Qualified Charitable
Distribution (QCD)
|
Initiate by December 8.
|
QCDs can be contributed in a variety of ways, including by an IRA custodian or the account owner. Check with your IRA custodian for more details about their QCD policies. |
|
Cryptocurrency
|
Give by December 17. | Please note that a qualified appraisal is required for cryptocurrency donations where a charitable deduction of more than $5,000 is claimed. |
|
Complex/Illiquid assets such
as real estate, mineral
interests, life insurance
policies, closely-held business
interests, etc.
|
Varies.
|
Call 214.978.3300 for specific information on each asset type. |
Final Tips
- Start early to avoid delays.
- Confirm your charity’s eligibility.
- Keep documentation for your records.
If you have questions about tax-deductible charitable gifts or year-end giving, our Trust and Legal team is here to help. Contact us at 214.978.3300 or legalteam@highgroundadvisors.org.
