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Year-End Charitable Giving: Q&A with Malcolm Butler

Written by MALCOLM BUTLER | November 24, 2025

The final months of the year are a natural checkpoint. It’s a good time to align your giving with the causes you value and with your broader financial plan. Being intentional about timing and method helps you support organizations effectively while keeping your overall plan on track.

Q: Why consider year-end giving now?  

Malcolm: The final months of the year are a natural checkpoint. It’s a good time to align your giving with the causes you value and with your broader financial plan. Being intentional about timing and method helps you support organizations effectively while keeping your overall plan on track.

Q: What are some tax-aware ways to give beyond writing a check?

Malcolm: Many donors consider gifting appreciated securities (stocks, ETFs, mutual funds) directly to qualified charities. This can help avoid realizing capital gains on those positions while pursuing a charitable deduction—subject to current limits. Always confirm a charity’s transfer instructions before initiating and coordinate with your tax professional.

Q: Would a Donor-Advised Fund (DAF) make sense?

Malcolm: A DAF can separate when you give from where you give. You can contribute cash or appreciated securities this year, then recommend grants to nonprofits over time. DAFs can simplify recordkeeping and can be useful for “bunching” contributions in higher-income years. A DAF can also streamline recurring support for local organizations while keeping your documentation in one place. Your wealth advisor can help weigh a DAF against giving directly to organizations you already support.

Q: How do Qualified Charitable Distributions (QCDs) from IRAs work—and when do they make sense?

Malcolm: For eligible donors, a QCD lets you give directly from your IRA to a qualified 501(c)(3). Because the gift is sent straight from the IRA custodian to the charity, it can keep the distribution out of your taxable income and may satisfy part or all of your Required Minimum Distributions (RMD) for the year. This approach is often a good fit if you’re already making charitable gifts and want a simple, tax-aware way to do so. If you’re considering a QCD this season, your wealth advisor can help confirm eligibility, coordinate the transfer, and align the gift with your broader plan.

Q:  I want to make a difference locally. How do I give with confidence?

Malcolm: Start with organizations whose missions align with your values. Verify charitable status, review recent reports, and—when possible—speak with staff or board members about how gifts are used. That extra diligence helps ensure your dollars support specific programs and services in the community.

Q: Is cash still best, or should I donate items or time?

Malcolm: Unrestricted monetary gifts often give nonprofits the most flexibility to address real-time needs. In-kind donations and volunteering can be valuable when they match what the organization is actively requesting. When in doubt, ask what would be most helpful right now.

Q: How can charitable giving tie into estate, trust, or multi-generational planning?

Malcolm: Many families connect philanthropy with long-term goals—whether through annual gifts, a DAF, or strategies coordinated with estate counsel. The key is fit: your giving approach should reflect both impact and intent. Involving younger generations in selecting and evaluating charities can also reinforce family values over time. Your TFG advisor can coordinate with your CPA and attorney to keep everything aligned.

Q: Any year-end best practices to keep things smooth?

Malcolm:

  • Confirm deadlines for transfers of appreciated securities; brokerage and charity cut-offs can precede year-end.
  • Obtain and retain receipts (especially for non-cash gifts).
  • Coordinate with your CPA on itemizing vs. taking the standard deduction and whether “bunching” gifts makes sense this year.
  • Match timing to impact—some organizations have seasonal programs that benefit from earlier funding.

A final word from Malcolm 

Year-end giving is most effective when it’s thoughtful, documented, and integrated with your broader plan. If you’re considering gifts this season, we’re glad to help you evaluate options and organize the steps

If you’d like to discuss the approach that fits your situation, we invite you to reach out to us at any time for assistance.