Why Year-End Giving Matters—for Youth and for You
Key Year-End Tax Considerations for Charitable Donations
LOS ANGELES, CA - DECEMBER 16, 2025 - At Boys & Girls Clubs of Metro Los Angeles (BGCMLA), we are deeply grateful for the community of supporters who believe in our mission. Your generosity continues to open doors, create opportunity, and build brighter futures for young people across Metro Los Angeles.
As you consider your year-end charitable giving, here's why donating before December 31, 2025 can be especially impactful—both for the youth we serve and for donors seeking to maximize the financial benefits of giving.
1. Charitable Deduction Limits
Cash gifts to qualified public charities, such as BGCMLA, are generally deductible up to 60% of your adjusted gross income (AGI). If your donation exceeds this limit, the IRS typically allows you to carry forward the excess deduction for up to five years.
This makes year-end giving a powerful opportunity to support causes you care about while planning strategically.
2. Timing Matters: Upcoming Tax Changes
Current tax rules are more favorable than those expected to take effect in 2026. Under upcoming changes:
- Donors will need to give
more than 0.5% of their income before charitable contributions qualify for a deduction
- For high-income earners, the value of the charitable deduction is expected to decrease (from approximately
37% to about 35%)
- In practical terms, the same charitable gift may offer less tax benefit in future years than it does today
Giving before December 31 allows donors to take advantage of today’s tax environment while making an immediate impact on youth across Metro LA.
3. Multi-Year or Pre-Funded Giving
Some donors choose to pre-fund multiple years of charitable giving. Because the IRS recognizes charitable gifts when they are paid—not when they are pledged, this approach can offer meaningful advantages.
By making 3–5 years of contributions now, donors may:
- Deduct the full amount under current tax rules
- Carry forward any unused deduction for up to five years
- Provide long-term stability for programs serving youth who need us most
This kind of sustained support helps ensure our Clubs remain safe, accessible spaces with caring mentors and enrichment opportunities year-round.
Take Action Before December 31, 2025
Your year-end gift helps ensure kids and teens across Metro Los Angeles continue to have access to safe spaces, academic support, enrichment programs, and caring mentors, especially during the holidays and into the new year.
Make Your Impact Today
- Donate before December 31 to maximize potential tax benefits.
- Double or even triple your gift through an employer matching program! Many companies match charitable contributions made by employees; all you have to do is ask your employer!
Your gift, no matter the level, provides immediate and lasting support for youth and families who rely on our Clubs. Before you give, we encourage all donors to consult with a
tax advisor or financial professional to determine the charitable giving strategy that best aligns with their financial goals and philanthropic priorities.
