3 Smart Year-End Giving Strategies for Executives.

As the year wraps up, it’s natural to start thinking about charitable giving. Many of us see this season as a chance to make a meaningful impact.

And we’re not alone. According to Giving USA, Americans donated more than $557 billion in 2023, one of the highest totals on record. The Bank of America Study of Philanthropy also found that over 80 percent of affluent households gave to charity that same year, with most saying they want their giving to create lasting, measurable impact.

If that sounds like you, this is the perfect time to make sure your generosity works hand in hand with your financial plan. When you connect your giving goals to your broader strategy, you can make a bigger difference while improving your tax efficiency, estate plan and family legacy.

Here’s how we help clients use year-end giving as a springboard for a stronger, more purposeful plan in 2026 and beyond.

Make Your Charitable Giving Count for Tax Planning

Giving is about more than generosity. It can also be one of the smartest tax moves you make all year.

With the One Big Beautiful Bill tax law taking effect on January 1, 2026, it’s a good time to revisit your strategy and take advantage of current opportunities.

Here are a few ways to do that:

• Donor-Advised Funds (DAFs): If you contribute cash, stock, or appreciated assets before December 31, you can take an immediate deduction and let those funds grow tax-free until you’re ready to distribute them. DAFs continue to surge in popularity; in 2023, Fidelity Charitable reported record giving from DAFs, showing how many donors are making their philanthropy more strategic and flexible.
• Bunched Contributions: If you expect higher income this year, consider grouping several years of giving into 2025. That can help you exceed the 0.5 percent adjusted gross income (AGI) floor for deductions and lock in a better tax outcome.
• Donating Appreciated Assets: You can avoid capital gains taxes by giving appreciated securities, real estate, or business interests directly to charity.
• Private Foundations: If you already met your 5 percent minimum distribution for the year, December is still a good time to make additional grants, especially if you want to respond to an immediate need or fund something meaningful to you.
• Retirement Accounts and QCDs: If you’re over 70½, you can give directly from your IRA and reduce your taxable income while supporting a favorite cause.
• Planned Giving Vehicles: Charitable remainder and lead trusts continue to offer solid income and estate benefits and may become even more useful under the new law.

Rethink Your Estate Plan with Philanthropy in Mind

Starting in 2026, the lifetime gift and estate tax exemption will rise to $15 million per person (indexed for inflation). That’s a big shift, and it’s worth reviewing how your charitable giving fits into your long-term plan.

Here are a few ways to build philanthropy into your estate strategy:

• Lifetime and Testamentary Giving: You can keep using donor-advised funds or private foundations while you’re living and name them in your estate plan to continue your giving after you’re gone.
• Charitable Trusts: Remainder and lead trusts let you or your heirs receive income while eventually directing the remaining assets to charity. These are great tools if you’re thinking about estate taxes or legacy impact.
• Bequests of Retirement Assets: Naming a charity as a beneficiary of IRA or 401(k) assets is one of the most tax-efficient ways to give. The funds go straight to charity without being reduced by estate or income taxes.
• Philanthropy Tech Tools: Technology platforms can simplify grant-making, tracking, and governance, especially for families that want to manage long-term charitable goals together.

Make Giving a Year-Round Strategy

Most people think about giving in December, but the most effective donors plan throughout the year. That approach keeps your giving intentional, strategic, and aligned with your bigger goals.

Here’s what that can look like:

• Focused Giving: Pick one or two causes that matter most to you, and go deeper. You’ll have more impact and clarity.
• Choose the Right Vehicle: Donor-advised funds offer simplicity and flexibility. Private foundations give you more control. Charitable trusts can tie your giving directly to your income or estate plan.
• Donate Complex Assets: Appreciated stock, real estate, or business interests can create larger gifts while saving on taxes.
• Plan Strategic Grants: Schedule your giving for the year ahead, consider multi-year commitments, or look at impact investments that align with your charitable goals.
• Visualize the Results: Seeing the tax and legacy impact of different giving strategies helps you make confident, informed decisions.

Bringing It All Together

Philanthropy works best when it’s part of your overall financial picture, not something you think about once a year. When your giving aligns with your tax, estate, and investment strategies, your generosity goes further and does more good.

At Aspyre Wealth Partners, we help you integrate smart charitable giving into your financial plans that are purposeful, tax-efficient and lasting. If you’d like to talk about how to make your generosity a meaningful part of your wealth strategy, let’s connect.