Thoughts on Year-End Giving
Together, we’ve made remarkable progress this year—and now we’re focused on raising the final $50,000 needed to close out our conservation work with strength. Your support helps protect the landscapes that define our community.
As the year draws to a close, it’s a wonderful time to support organizations that have made a difference in your life. Year-end donations not only strengthen the causes you care about — they may also offer meaningful tax benefits.
Barrington Area Conservation Trust is deeply grateful for the donors who sustain our mission to Preserve, Restore, Inspire throughout the Barrington area. As you plan your year-end giving, here are a few options that may provide added advantages. Please consult your financial advisor or CPA for guidance; the information below is general in nature and not legal advice.
Important reminders for year-end gifts
• Credit Card Gifts (Givebutter)
Must be completed by 11:59 p.m. (your local time) on December 31, 2025. The IRS recognizes the date and time the charge is made — not when it posts — as the gift date. We encourage making your gift earlier in the evening to avoid processing delays or time-zone issues.
• Checks (U.S. Mail)
Must be postmarked by December 31, 2025 to qualify for the 2025 tax year.
• Checks (FedEx, UPS, DHL)
Must be physically received by December 31, 2025.
Additional ways to give
Appreciated Stock
Gifting long-term appreciated securities (held more than one year) can offer valuable tax advantages. Donors may be able to claim a fair market value deduction and potentially avoid capital gains tax on appreciation. It is recommended to begin transfers prior to December 20 to ensure timely completion.
If you’re considering a stock gift, BACT can provide transfer instructions or work directly with you and your advisors.
Giving from Your IRA (Qualified Charitable Distributions)
If you are age 70½ or older, you may give up to $108,000 (2025 limit) directly from your IRA to a qualified charity like BACT as a Qualified Charitable Distribution (QCD). QCDs can satisfy your required minimum distribution (RMD) if one is due, and they may reduce taxable income.
To count for the 2025 tax year, the funds must leave your IRA and clear the account by December 31. Wire transfers should be initiated no later than December 27, depending on your custodian’s schedule.
These gifts must be made directly through your IRA custodian.
Donor-Advised Funds (DAFs)
If you have a Donor-Advised Fund, contributions made to the fund by December 31 may be tax-deductible this year, even if grants to BACT are issued later. Processing times vary, so initiate grant recommendations early.
Please note: the charitable deduction applies when funds are contributed to the DAF, not when grants are made to nonprofits.
Planning Ahead
While charitable giving rules remain stable for 2025, tax changes are expected in 2026. High-income earners may find it beneficial to maximize 2025 deduction limits or consider “bundling” multiple years’ contributions into 2025. Your tax advisor can provide personalized guidance.
No matter how you choose to give, thoughtful year-end planning can help you meet your long-term goals while making a meaningful impact today. Many donors also explore planned gifts as a way to leave a lasting conservation legacy for future generations.
For more information on any of these giving options, please contact BACT’s Development Office at [email protected] or call (847) 387-3149.
The past year has shown what’s possible when a community comes together around a shared purpose. Your support has strengthened our preserves, advanced restoration efforts, and inspired the next generation of conservation leaders. Thank you for standing with us in our mission to Preserve, Restore, Inspire.
