Smart Ways to Give: Maximizing the Impact of Your Support for Denver CASA

Article written by board members, Alexandra Romeo Boyles, Senior Wealth Strategist, Partner at Alpha Capital Family Office and Alexander Savinar, Financial Advisor UBS Financial 
Supporting CASA’s mission doesn’t just make a difference in the lives of children in our community. Doing so can also provide meaningful tax benefits. Whether you prefer to give today or plan for future generosity, there are several ways to structure your gift to a 501(c)(3) nonprofit like CASA to make the most of your charitable dollars. 
1. Cash Donations 
The simplest and most common way to give. Cash gifts are deductible up to 60% of your Adjusted Gross Income (“AGI”), making them an easy and flexible option for many donors. 
2. Gifts of Appreciated Securities 
Donating stocks, bonds, or mutual fund shares that you’ve held for more than one year can be a particularly tax-efficient way to give. You can generally deduct these up to 30% of your AGI, and you’ll avoid paying capital gains tax and Medicare surtax on the appreciated value. 
3. Qualified Charitable Distributions (“QCDs”) from Individual Retirement Accounts (“IRAs”)  
If you’re age 70½ or older, you can give to CASA directly from your IRA. These QCDs:  
Are limited to $100,000 per year per account owner; and  
Must be sent directly from your IRA to CASA; and  
Can count toward your Required Minimum Distributions (“RMDs”); and  
Are not included in your taxable income, making them a powerful way to give for retirees. 
Reasons to Give This Year 
The One Big Beautiful Bill Act (“OBBBA”), signed into law in July 2025, introduces several changes to the charitable deduction rules that take effect in 2026 which may reduce the tax efficiency of charitable giving for many donors. Beginning in the new year, itemizing taxpayers will face a 0.5% of AGI floor before charitable contributions can be deducted, meaning the first portion of giving will no longer generate a tax benefit. In addition, for high-income taxpayers, the value of charitable deductions will be effectively capped at 35%, even for those in higher marginal brackets starting next year. These provisions, combined with an overall limitation on the tax value of itemized deductions, will make future charitable gifts somewhat less advantageous from a tax perspective than they are under current law. As a result, 2025 represents a final opportunity to give under more favorable rules that allow full deductibility (up to 60% of AGI for cash gifts) without floors or rate caps. 
Because of this, many donors – particularly those with high income or plans for significant charitable contributions in coming years – may benefit from accelerating their giving into 2025. Techniques such as “bunching” multiple years’ worth of gifts into a single tax year or contributing to a Donor-Advised Fund (“DAF”) before year-end allow donors to secure a large charitable deduction under current rules, while retaining flexibility to recommend grants to charities in future years. Accelerating gifts now can maximize the deduction, avoid the impact of upcoming floors and caps, and lock in the tax benefit before the new OBBBA provisions take effect. For philanthropically inclined taxpayers, 2025 may thus be a uniquely strategic year to implement larger gifting plans.  
Your Gift Matters  
Every contribution helps CASA provide children in need with a voice and a champion. Whether you give cash, stock, or through your retirement account, your thoughtful planning can increase the reach of your generosity. 
To learn more or to make your gift today, visit Support Children’s Advocacy | Donate to Denver Casa or contact Dana Rinderknecht at [email protected] or 303.409.2696.  
Important Note: All of the deductions discussed in this article apply when a taxpayer itemizes on this or her tax return. If, instead, a taxpayer does not itemize, he or she can still deduct up to $300 of cash contributions (or $600 if married filing jointly) on top of the standard deduction.  
As with all legal and financial matters, Child Advocates-Denver CASA recommends that donors consult with their personal legal, tax and financial advisors for specific guidance on how giving to CASA can affect your personal tax or financial situation.