As we approach the end of 2025, Turkish Philanthropy Funds (TPF) is here to help you make the most of your charitable giving. Whether you’re supporting causes you love or setting up long-term philanthropic plans, early preparation ensures you meet key tax deadlines and maximize your impact while aligning with updates from The One Big Beautiful Bill (OBBB).
The Impact of The One Big Beautiful Bill (OBBB)
The One Big Beautiful Bill (OBBB), passed earlier this year, has significantly reshaped the charitable giving landscape by expanding above-the-line deductions, raising AGI limits for cash contributions, and simplifying rules around Qualified Charitable Distributions (QCDs). Read our earlier updates on these changes here. These changes make 2025 one of the most advantageous years in recent history for strategic, tax-smart philanthropy.
Donor-Advised Fund (DAF) & Bunching Strategy
If you’re unsure where to give but want to secure a deduction now, consider opening a Donor-Advised Fund (DAF) with TPF. A DAF allows you to contribute today, take an immediate deduction, and decide where to give later.
A popular “bunching” strategy lets you combine multiple years of donations into one, maximizing your deduction in 2025 while distributing grants over time. New DAFs can be opened until noon on Tuesday, December 30, 2025.
Qualified Charitable Distributions (QCDs) from Your IRA
If you or your spouse are 70½ or older, each may contribute up to $100,000 directly from your IRA to TPF. Starting at age 73, QCDs can count toward your required minimum distribution (RMD), reducing taxable income. Under OBBB, QCDs now have expanded annual limits (indexed for inflation) and can be made to certain split-interest entities, offering more flexibility for charitable planning. QCDs must be made directly from your IRA to TPF and cannot fund a DAF.
Donate Appreciated Stock
Gifting appreciated stock remains one of the most tax-efficient ways to give. You can:
Avoid paying capital gains tax
Claim a deduction for the stock’s full fair market value
Increase both your impact and your tax savings
Here is an illustration of the value you would realize if you donated your appreciated stock to TPF:
Sell Stock & Donate Proceeds
Donate Stock to TPF
Stock Value
$150,000
$150,000
Cost Basis
$50,000
$50,000
Capital Gains Tax (20%)
$20,000
$0
Charitable Deduction
$130,000
$150,000
For a direct stock donation with a value of $150K, you avoid $20,000 in capital gains tax while increasing your charitable deduction by the same amount.
To ensure timely processing, complete all stock transfers by Friday, December 19, 2025.
Important 2025 Deadlines
Check Gifts: Postmarked by December 31, 2025, or received by December 30 for express carriers. Stock Gifts: Completed by Friday, December 19, 2025. Wire Transfers: Initiated by Friday, December 26, 2025, to be received by December 30. Online Contributions: Accepted until midnight, December 31, 2025. Real Estate Gifts: Title transferred by December 19, 2025. DAF Grant Recommendations: Submitted by Friday, December 5, 2025, to ensure grants are distributed in this calendar year. TPF DAF holders can make grant recommendations by logging into their account online.
For personalized assistance or to discuss the most effective strategies under OBBB, please contact: Pinar Ozyurek
Director ofPhilanthropy, Turkish Philanthropy Funds 646.530.8988 | [email protected]
This information is for educational purposes only and not intended as legal or financial advice. Please consult your tax or financial advisor for guidance specific to your situation.
