As fourth quarter unfolds, advisors know that timing is everything when it comes to year-end charitable giving. Planning now can help your clients and their communities maximize both impact and tax benefits of charitable giving before the holiday rush. 

Timing and Tax Efficiency 

The final weeks of the year account for a significant share of giving. Nonprofits typically raise 17 to 20 percent of their annual revenue in December, with the last three days alone accounting for about 10 percent, according to fundraising research from Nonprofit Tech For Good. Getting gifts in early, before Giving Tuesday, offers more breathing room for donors who want to avoid year-end crunch. 

Giving Tuesday and Beyond 

Giving Tuesday, which falls on Dec. 2 this year, generated $3.6 billion in the United States in 2024, up 16 percent from the previous year, with more than 36 million participants (Associated Press, 2024). While the day is an important giving moment, it represents only part of the broader season. 

The Omaha Community Foundation and SHARE Omaha are working together this year to encourage donors to give earlier, combining philanthropic forces to get more dollars into the community sooner. The goal is to make the holidays less stressful for both donors and nonprofits. 

“Giving Tuesday is a powerful reminder of what we can accomplish together,” said Teresa Mardesen, executive director of SHARE Omaha. “Collective giving at the local level strengthens nonprofits and neighborhoods, but giving early allows organizations to plan for and meet holiday needs more effectively.” 

Strategic Giving 

Advisors can work with the Omaha Community Foundation to establish a fund with a tax-deductible contribution now and advise grants later, providing both flexibility and efficiency. Gifts of cash or other assets can simplify giving for clients and offer immediate tax benefits for 2025. 

“Too often, people think of charitable giving only in terms of cash,” said Donna Kush, president and CEO of the Omaha Community Foundation. “In reality, non-cash assets such as closely held stock, real estate, farmland, or even life insurance policies can be some of the most tax-efficient ways to give. These contributions not only provide donors with significant tax benefits but also unlock new resources for nonprofits doing critical work in our community.” 

To learn more about establishing a Donor Advised Fund at the Omaha Community Foundation, contact us at giving@omahafoundation.org.