Closing the Year with Impact: Fundholder Guide to Year-End Giving

As we enter the final stretch of 2025, our goal is to make your year-end giving simple, thoughtful, and aligned with the impact you want to create. Below, you will find everything you need to know to ensure contributions to your fund and grants to nonprofits are processed smoothly before December 31.

Gifts to Your Fund Held at One Valley

If you plan to add to your fund or establish a new fund this year, the following deadlines will help ensure your contribution qualifies for a 2025 tax deduction.

Establishing a New Fund:
To open a new fund in time for a 2025 deduction, all forms must be completed and signed by noon on Thursday, December 18. Contributions must also meet the deadlines listed below.

Publicly Traded Securities:
Please request all stock contributions no later than Monday, December 22. This provides enough time for the securities to transfer and settle into your fund before year-end.

Checks and Cash:
Contributions must be postmarked on or before December 31 or delivered to the One Valley office by noon on December 24.
New office address:
1871 S 22nd Ave, Suite 1
Bozeman, MT 59718.

Wire and ACH Transfers:
Wire and ACH contributions must be received in One Valley’s bank accounts by 11:59 pm on December 31. Because financial institutions often have their own internal deadlines, we recommend initiating these transfers early.

Grantmaking from Your Fund

If you plan to support nonprofits with grants from your fund before year-end, please submit your requests through your online fund portal or by email by noon on Thursday, December 18.

Early submissions are always encouraged. This helps our team ensure grants are reviewed and processed before December 31.

Additional Tips for Maximizing Year-End Giving

These strategies may help you maximize both the impact of your philanthropy and the tax advantages available this year.

  • Bundle Your Giving: If you anticipate higher income in 2025 or have experienced a taxable event, consider contributing a larger amount to your fund now. You can then recommend grants over time as opportunities arise.

  • Make a Qualified Charitable Distribution (QCD): If you are age 70½ or older, a QCD from your IRA can count toward your Required Minimum Distribution and may reduce your taxable income.
    QCDs cannot be directed to donor advised funds, but they can be used to establish designated or field of interest funds or made directly to One Valley Community Foundation.
    Please begin the process early, since financial institutions vary in their processing timelines.

  • Review Your Fund Balance: A quick review can help you determine whether additional contributions will support your 2025 giving goals or create additional tax benefits.

  • Plan Ahead for Holiday Delays: Mail services and banks often experience seasonal delays in December. Submitting contributions and grant requests early is the best way to ensure timely processing.

  • Talk with Your Financial Advisor: Your advisor can help identify appreciated assets, mutual funds, or other non-cash gifts that may offer greater tax advantages than cash contributions.

A Note on 2026 Tax Law Changes

Beginning in 2026, a new set of federal rules will change how charitable deductions work for many taxpayers.

For non-itemizers:
A charitable deduction of up to $1,000 dollars for individuals or $2,000 for married couples filing jointly will become available.

For itemizers:
A new 0.5% floor on charitable deductions will take effect. Only the portion of your charitable giving that exceeds 0.5% of your AGI will be deductible. For corporations, the floor will be set at 1%.

These changes may reduce deductibility for some smaller or periodic gifts. The good news is that 2025 provides an opportunity to plan ahead. By contributing to your donor advised fund this year, you can benefit from current deduction rules and still grant to nonprofits over time as needs arise. Learn more

We're Here to Help

If you have questions about contributions, grantmaking, or planning your year-end giving, our team is ready to support you. Please reach out to us at bridget@onevalley.org for personalized guidance.

Our office will be closed from December 25 through January 5 as our team takes time with family. If you anticipate any year-end needs, please contact us early so we can assist you.

Thank you for your continued trust and partnership. Your generosity helps build a stronger and more connected Gallatin County.

One Valley does not provide tax, legal, or accounting advice. All materials have been provided for informational purposes only. Please consult with your tax, legal, or accounting advisor to ensure any actions align with your individual circumstances.

Anna Burkholder