The Community Foundation staff is here to help donors with their year-end giving. Donor advised funds (DAFs) are a popular vehicle for charitable giving, especially at year-end, because they allow donors to give to their funds during the tax year and then make grants on the timeline that works for them and the nonprofits they wish to support. One advantage of DAFs is that donors can give non-cash assets such as appreciated stock, realizing a tax savings and making more resources available for grantmaking than a cash gift would.
With new tax laws in effect for 2026, donors are encouraged to contact Foundation staff at (904) 356-4483 at their earliest convenience to ensure end-of-year charitable gifts are in order.
Worth the Lead Time: Non-Cash Gifts
Giving non-cash assets offers significant tax advantages over giving cash – making more possible for your philanthropy. Yet, these often take time to transfer, so be sure to discuss as soon as possible your gifts of real estate, closely held business interests, planned giving vehicles, mutual funds, and appreciated stock.
A Reminder about Qualified Charitable Distributions
A qualified charitable distribution, or QCD, can be one of the most useful charitable planning tools available to eligible IRA owners. In 2026, eligible IRA owners age 70½ and older may direct up to $111,000 from an IRA. A QCD is excluded from taxable income and, for donors who are subject to required minimum distributions, can count toward satisfying the RMD. Donor advised funds are not eligible for QCDs, but many other funds are, including designated funds, field-of-interest funds, collective giving funds, and unrestricted funds.
Mark Your Calendar for These Important Dates
By December 21: Donor advised fund grant recommendations should be made in the donor portal, Access My Fund, by this date for grant checks to be postmarked by the end of the year. (Reminder: Timing of grants, unlike gifts, does not impact charitable income tax donations, but getting it done before the end of the year may be important to the nonprofit you wish to support.)
By December 30: Wire transfers of cash to the Foundation must be initiated no later than December 30, 2026.
By December 31: Checks sent via the U.S. Postal Service to The Community Foundation for Northeast Florida must be postmarked on or before December 31, 2026. (Important: Because of a change in the way the U.S. Postal Service postmarks mail, it’s best to mail last-minute checks at a retail location and request a postmark.) Checks sent via carriers such as FedEx, UPS and DHL must be physically received at The Community Foundation on or before December 31, 2026. Credit card gifts made by phone must be made no later than 4 p.m. on December 31, 2026; online contributions may be made until midnight.
Please contact a member of our development team, listed below, if we can be of any assistance. We are here to help.
The Community Foundation for Northeast Florida is not engaged in providing legal or tax counsel. For advice or assistance in specific cases or whether to make certain a contemplated gift fits well into your overall circumstances and planning, the services of an attorney or other professional advisor should be obtained.