Strategic Giving: A Year-End Checklist
Originally published on November 20, 2025
Over the years, I have found that financial plans are a great reflection of a person’s priorities and values. Most people prioritize three things: caring for their families, providing security for the future, and helping their community. But everyone has their own perspective and I love seeing that reflected in their plans.
For example, one of my charitable priorities is supporting American Gateways, a local nonprofit providing immigrants and refugees with legal services as they rebuild their lives in Central Texas. I’m continuously inspired by the resilience and hope I’ve witnessed through that work.
Below I’ve collected a few strategies that you may find useful as you are planning your holiday giving. However you choose to give this season, I hope it’s grounded in what matters most to you and to your community.
Is it too soon for “Season's Greetings”? 😉 Instead I’ll sign off…
With care,
Kacie Swartz
Managing Partner
p.s. Curious how the Black Barn team gave charitably this year? We shared about it here.
Making the Most of Charitable Giving
What is the point of a financial plan and accumulating assets if not to support the causes and people we care about? Pairing that generosity with a bit of strategy can make a meaningful difference for you and for the organizations you support.
The One Big Beautiful Bill Act (OBBBA) passed this summer introduced several significant changes to charitable contribution deductions. Some of those changes will take effect in 2026, but some are applicable to 2025, making this a great time to ensure your giving and tax strategy are working together.
As always, if you’re a Black Barn client, we’re here to talk through all your options and then handle the technical and administrative heavy lifting for you.
Keeping that in mind, here are a few key strategies that may be right for you this year:
1. Gifting securities
Before you write a check, consider meeting your giving goals by donating appreciated assets like stocks, mutual funds or exchange-traded funds that you have held more than one year and have significant growth. That growth is “unrealized capital gain” and will be donated along with the shares to your favorite qualified 501c3 charity. The qualified charity pays 0% when selling the shares and you avoid paying the capital gains tax.
(Yes - it matters that gains are long-term. Otherwise the tax benefit is reduced.)
2. Look for charitable deduction carryforwards
If you made large gifts in prior years, you may have unused deductions that could lower your 2025 tax bill. Your tax preparer can review this for you.
3. Coordinate giving with IRA strategies
If you’re at least 70 ½ and eligible for Qualified Charitable Distributions (QCDs), these can satisfy all or part of your Required Minimum Distribution while reducing taxable income. OBBBA expanded QCD limits, so it’s worth revisiting your options.
4. Consider “bunching” gifts
If you itemize your taxes, consider front-loading several years of donations into one year to increase your tax benefit. We can model whether this strategy makes sense for you.
And remember to always verify charities are 501c3 qualified if you plan to take deductions and keep your receipts!