2025 Year-End Giving Guide

Maximize your impact and make the most of new giving opportunities.

As the year draws to a close, it’s easy to get swept up in the holiday season’s hustle and bustle. However, this is also a meaningful time to pause, reflect on the past year and consider ways to maximize your impact through year-end giving to the organizations most important to you, including Stony Brook University.

At Stony Brook, we believe in building a future that reflects our highest aspirations for our students, our communities and the world we share. Through thoughtful planning and enduring generosity, our alumni and friends help turn that vision into reality. Whether it’s supporting scholarships, advancing research or strengthening programs that change lives, every gift creates a lasting legacy of opportunity, innovation and impact.

The Tax Relief for American Families and Workers Act, later adapted into the One, Big, Beautiful Bill Act of 2025, has introduced important changes to the charitable giving landscape. The experts in the Office of Gift Planning have compiled a guide to help you fuel Stony Brook’s momentum while taking advantage of valuable tax benefits this year — and next!

1. Donating Appreciated Stock or Other Securities

• Avoid capital gains taxes on appreciated assets and potentially deduct the full fair market value, up to 30% of adjusted gross income (AGI).
• Stock must be received by the Stony Brook Foundation by December 31 to qualify for a 2025 deduction.
• How to Give: Click here for electronic stock transfer instructions or call the Office of Gift Planning at (631) 632-4413.

2. IRA Charitable Rollovers (Qualified Charitable Distributions)

• If you’re 70½ or older, you can transfer up to $108,000 directly from your IRA to Stony Brook in 2025, satisfying your required minimum distribution (RMD) and reducing taxable income.
• Initiate your gift several weeks before December 31 to ensure it’s completed by the end of the year.
• How to Give: View a sample instruction letter for your IRA custodian or call the Office of Gift Planning.

3. Donor-Advised Funds (DAFs)

• You can contribute to your DAF in 2025 up to your AGI threshold, then recommend grants to Stony Brook over time.
• Click here for our easy DAF pay button.

4. Employer Matching Gifts

• Many employers match charitable contributions, sometimes doubling or tripling your impact.
• Submit your request by December 31 for this year’s match.
• How to Give: Use our Double the Donation tool or check with your HR department or giving portal for eligibility.

5. New Hurdles for Itemizers (Starting in 2026)

• 0.5% AGI Floor: Only the portion of your charitable gifts exceeding 0.5% of your adjusted gross income (AGI) is deductible.
• 35% Cap on Tax Benefit: Even if you’re in the 37% bracket, your deduction will be valued at 35%.
• 2025 Consideration: Think about “bunching” multiple years’ gifts in 2025 before guidelines change in 2026.

6. New Deduction for Non-Itemizers (Starting in 2026)

• If you take the standard deduction, you’ll soon be able to deduct up to:
  • $1,000 for single filers
  • $2,000 for married couples filing jointly
• 2025 Consideration: While this doesn’t take effect until next year, it’s worth planning for now by setting up recurring gifts to take full advantage.

You can always make gifts online, by mail or by phone at (631) 632-6300. Every contribution drives our progress to make bigger impacts not just on Stony Brook, but across New York and around the world.

Disclaimer: The above information is for educational purposes and does not constitute tax or legal advice. Please consult your tax and legal advisers, as every situation is unique.