Year End Giving Checklist

• Start any non-cash transfers early. Non-cash gifts such as stocks, bonds, crypto, or other assets take time to process, so donors should begin these transfers well before December 31 to ensure they qualify for 2025 tax benefits.

• Confirm your giving goals and tax position for 2025. Donors should review their charitable goals, estimated taxable income, and whether itemizing deductions makes sense. You may also look for opportunities to reduce capital gains taxes through charitable giving.  

• Identify appreciated securities held more than one year. Gifts of long-term appreciated assets allow donors to avoid capital gains tax and receive a charitable deduction for the fair market value. Cure Scientific can accept transfers of these assets.

• If eligible, decide whether to make a QCD or a QCD-for-CGA electron. For donors aged 70½ or older, a Qualified Charitable Distribution can be sent directly from an IRA to Cure Scientific, reducing taxable income. Donors may also choose the newer option of using a QCD to fund a Charitable Gift Annuity. Cure Scientific can receive QCD gifts and provide support if a CGA is established.

• Gather received and engage a qualified appraiser. For non-cash gifts over $5,000, the IRS requires a qualified appraisal, Form 8283, and an acknowledgment from Cure Scientific. We can sign the organization portion once the appraisal is provided.

• Consider a multi-year pledge funded with assets. Donors may choose to make a multi-year commitment and use appreciated assets to fund this pledge while supporting Cure Scientific’s long-term projects. Cure Scientific can prepare pledge agreements and documentation.