Year-End Giving

With the standard deduction increasing in 2026, this year in particular, using a donor-advised fund at OCCF to bunch donations is shaping up to be an important strategy. 

What is bunching? 

Charitable bunching, also known as donation bunching, is a tax strategy that involves consolidating multiple years’ worth of charitable donations into a single year so you can exceed the standard deduction minimum and receive a greater tax benefit in that year by itemizing. Over the following years, the donor-advised fund can be used to distribute grants to nonprofits, ensuring community support continues.

Don’t sell, then give! Give before the sale.

For many donors, a charitable gift of appreciated assets, including oil and gas royalty interests, widely and closely held stock, bonds and mutual funds, can be extremely tax-advantageous. Gifting appreciated assets allows you to reduce your position in your investment portfolio, avoid capital gains tax, generate a charitable tax deduction and increase the amount available for charitable giving.

OCCF’s team is experienced in receiving complex assets that many nonprofits are unable to accept. By working with our team, you can easily convert these assets into a gift that will support the causes you care about for generations to come.

In 2025, individuals ages 65+ with $75,000 in income receive a new $6,000 bonus deduction that stairsteps down with additional income, and with an IRA Rollover gift, donors can reduce their taxable income and make an impact.

Individuals 70 ½ or older can gift up to $108,000 per year directly from their IRA to the support or create certain funds at the Oklahoma City Community Foundation such as field-of interest funds, scholarships, nonprofit endowments and donor-designated funds. This strategy satisfies your Required Minimum Distribution, lowers your taxable income and ultimately reduces the ‘cost’ of your charitable gifting.

Note: A QCD cannot be directed to your donor-advised fund.