TAKE STOCK OF A DOUBLE TAX BENEFIT.
Gifting appreciated stock directly to St. Andrew’s will provide you with a double tax benefit.
A GIFT FOR ST. ANDREW’S A TAX BREAK FOR YOU A 2025 year-end gift to St. Andrew’s Making the Way campaign or Annual Fund not only helps St. Andrew’s, but can offer significant tax benefits for you. THE BENEFITS OF GIVING IN 2025 CONSIDER ACCELERATING CHARITABLE GIFTS IN 2025 FOR GREATER SAVINGS
Recent tax law changes make giving in 2025 more advantageous than waiting until 2026.
You will not only receive a charitable deduction for the amount of your gift, you’ll also remove unrealized capital gains – a tax liability when realized – from your balance sheet. THE POWER OF APPRECIATED STOCK GIFTS • Charitable deduction • Can gift appreciated assets (e.g. stock) for additional tax benefit $37,000
$21,420 $37,000
$63,000
$41,580
WHAT’S CHANGING? ●• Beginning January 1, 2026, the maximum deduction for gifting will be 35 cents on every dollar – down from 37 cents on every dollar gifted through the end of 2025. • Beginning January 1, 2026, the amount of charitable gifts up to the first 0.5% of your adjusted gross income (AGI) will no longer be deductible.
Cash
Benefit of Embedded Tax Avoided* Benefit of Deduction Effective Cost of Donation
10% Basis Stock
*Assumes federal long-term capital gains rate of 23.8% †Deduction limited to 60% of AGI in year of gift for cash or 30% of AGI in year of gift of appreciated publicly traded stock. Benefit of deduction assumes full use of deduction against income otherwise taxed at 37.0% tax rate. Gift is to a public charity. Source: AllianceBernstein
FRONTLOADING MAY RESULT IN GREATER TAX SAVINGS Total Tax Benefit
$348,500
$370,000
Give $100,000 for 10 Years
Give $1.0 Million in 2025
POTENTIAL BENEFIT OF FRONTLOADING: $21,500
*Total tax benefit assumes that available charitable income tax deductions are used to offset ordinary income at a rate of 37% in 2025 and 35% thereafter. Beginning in 2026, deductions are available only for contributions in excess of 0.5% of AGI ($10,000, in this example). Source: AllianceBernstein The information provided is not tax advice. Please work closely with your trusted advisor or tax professional to determine the best path forward for your specific situation.