End of Year

Your end of year donation is eligible for the Arizona Credit for Contributions to Qualifying Charitable Organizations (QCO). State tax credits are a dollar-for-dollar reduction in taxes already owed. A tax credit donation must be received by April 15th to be applied to the current year’s tax return. To receive your state reimbursement, use Arizona Form 321 and add our QCO code 20414.

Max QCO Credit Donation Amount for 2025

$495 single, married filing separate or head of household; $987 married filing joint.

Max QCO Credit Donation Amount for 2026

$506 single, married filing separate or head of household; $1,009 married filing joint

You Can Donate from Your IRA

If you’re over 70 ½ , you can make a Qualified Charitable Distribution directly from your IRA to Desert Survivors, potentially lowering your taxable income.

Consider a Significant Unrestricted Gift

A larger-than-usual donation to Desert Survivors before the year-end in 2025 may offer greater tax advantages and greater impact.

Remember Noncash and Illiquid Assets It is important to keep in mind that you can still avoid capital gains tax by giving long-term appreciated assets.

Upcoming Changes

There are some changes in tax law that will impact charitable giving starting in 2026. Desert Survivors encourages you to consult with your tax advisor to ensure you are taking full advantage of these changes. Below are items that may impact your giving moving forward and should be discussed with an expert.

  • Starting in 2026, an additional deduction amount for charitable gifts, up to $1,000 for individuals and $2,000 for a married couple filing jointly, can be made by anyone taking a standard deduction.
  • If you are 65 or older, you may claim an additional $6,000 deduction in tax years 2025–2028, whether you itemize or not.
  • The current 60% of Adjusted Gross Income cap on deductions for cash gifts to public charities is now permanent.
  • You can only claim a charitable deduction if your total annual giving exceeds 0.5% of your Adjusted Gross Income. For example, if you earn $100,000 your donations are not deductible until they are over $500 per year.
  • The estate and gift tax exemption increases to $15 million per individual ($30 million per couple). By using estate planning to make lifetime gifts now, you can reduce your taxable estate and gain immediate tax benefits.