Chat with us , powered by LiveChat Skip To Main Content

TAX LAW CONSIDERATIONS WHEN MAKING YOUR 2025 GIFT

How will tax law changes impact your Fountain Valley School support?

Between now and the year's end, you have an opportunity to maximize the impact of your generosity before upcoming tax law changes take effect. Starting in 2026, donors who itemize will only be able to deduct charitable contributions that exceed 0.5% of their adjusted gross income (AGI). Additionally, a new cap will limit the tax benefit for top earners to 35 cents per dollar donated, down from the current 37 cents.

This matters—to you and to us at Fountain Valley! Your support advances our mission and strengthens the community we serve. By giving strategically this year, you can amplify your impact while ensuring that more of your gift goes directly toward the programs and people you care about most.

Tax Law Considerations

 

Review the recent tax law changes below and consider how they might impact your giving during this 2025 calendar-year-end window:

Year-End Gift Ideas for 2025

 

Accelerate your giving:

If you plan to give over several years, consider "frontloading" your donations in 2025. This strategy allows you to lock into today's more favorable tax treatment.

Use donor-advised funds (DAFs): 

You can contribute to a DAF this year, receive the full tax benefit now, and distribute grants to nonprofits, like ours, over time.

Take advantage of the higher SALT cap:

This year's opportunity is not just for top earners. The state and local tax (SALT) deduction cap has temporarily increased from $10,000 to $40,000 in 2025, making itemizing more attractive for many donors in high-tax states. Those switching to itemization due to the SALT cap increase should also consider whether frontloading charitable gifts is feasible to maximize their savings.

Explore IRA giving:

If you are over 70 1/2 years old, IRA Qualified Charitable Distributions (QCDs) enable you to donate up to $108,000 directly to charities, thereby bypassing the new deduction floor and cap.

End Your 2025 on a High Note

 

Fountain Valley School relies heavily on the generous philanthropic support of our faculty, staff, Trustees, alumni, parents, parents of alumni, grandparents, foundations, and friends. This commitment makes it possible for FVS to provide educational experiences of exceptional quality and depth, advancing our mission to draw on our Western heritage to develop leaders who embrace the world with compassion and courage.

We encourage you to consult with your financial advisor or tax professional to understand how these changes may impact your giving strategy. If you have questions or would like to explore ways to support Fountain Valley School, we are here to help.

Make a Gift Online

For more information on planned gifts to FVS, please contact Major and Planned Gifts Officer Geoff Harlan at gharlan@fvs.edu.

GET IN TOUCH

 

The Fountain Valley School is a 501(c)3 organization.
Tax ID (EIN) 84-0423922.
It is recommended to contact your financial advisor regarding tax deduction questions.
No goods or services are provided in exchange for your gift.

Meet the Development Office