2026-year-end
Smart Ways to Give Before 2026 Ends
Consider The New Tax Law Changes When You Donate
Make your year-end giving go further. Explore how 2026 tax law changes may create new opportunities to maximize your charitable impact while supporting the people, programs and experiences that make a Country Day education extraordinary.
Make your year-end giving go further. Explore how 2026 tax law changes may create new opportunities to maximize your charitable impact while supporting the people, programs and experiences that make a Country Day education extraordinary.
What’s new:
- Universal Charitable Deduction
Starting with your 2026 tax return, you may deduct up to $1,000 (single filers) or $2,000 (married filing jointly) in qualifying cash gifts, even if you don’t itemize. Gifts to donor-advised funds are excluded. - Additional Tax Benefit for Seniors
Starting in 2026, taxpayers age 65 and older may qualify for an additional deduction of up to $6,000 per person ($12,000 for qualifying married couples) through 2028. This benefit is available whether you itemize or take the standard deduction, but phases out at higher income levels. Consult your tax professional to understand how this may affect you. - 0.5% AGI Floor for Itemizers
Charitable contributions are deductible only to the extent they exceed 0.5% of your adjusted gross income (AGI).A strategy to consider: Consider bunching multiple years of charitable gifts into one tax year. -
Limit on Deduction Value for Top EarnersTaxpayers in the highest federal tax bracket will see the value of their itemized deductions capped at 35 cents per dollar.A strategy to consider: Explore giving appreciated stock or if you are 70½ or older, a direct gift from your IRA may also be worth considering.
Great Year-End Gift Ideas
Make an Immediate Difference
Support LJCDS with a cash gift via check or online. Your gift may qualify for a federal income tax charitable deduction. Unsure of whether your gift is tax-deductible? Contact your financial advisor or tax consultant. Note: If sending by mail, your envelope must be postmarked on or before Dec. 31 for your donation to qualify this year.
Support LJCDS with a cash gift via check or online. Your gift may qualify for a federal income tax charitable deduction. Unsure of whether your gift is tax-deductible? Contact your financial advisor or tax consultant. Note: If sending by mail, your envelope must be postmarked on or before Dec. 31 for your donation to qualify this year.
Give Appreciated Stock
Donating appreciated stock that you have owned for longer than one year allows you to qualify for an income tax deduction and eliminates any tax on the appreciation. Reduce your concentration risk, diversity and make a bigger impact with your giving. Learn more.
Donating appreciated stock that you have owned for longer than one year allows you to qualify for an income tax deduction and eliminates any tax on the appreciation. Reduce your concentration risk, diversity and make a bigger impact with your giving. Learn more.
Recommend a Grant From Your Donor Advised Fund (DAF)
If you are ready to make an impact with your DAF, recommend a grant to support LJCDS.
Make a Gift From Your IRA
If you are 70½ or older, you can give up to $111,000 from your IRA directly to LJCDS. This gift can also count toward your required minimum distributions (RMD).
For assistance, contact the Office of Philanthropy at 858-453-3440 x285 or officeofphilanthropy@ljcds.org.
La Jolla Country Day School is a 501(c)(3) non-profit organization, tax ID# 95-1875978. Donations to the school are tax-deductible to the extent allowable by law.
The information on this website is not intended as legal, tax advice or financial advice, but is provided for educational purposes only. Please consult an attorney or tax advisor to determine how these strategies may apply to your specific situation. Figures cited in any examples are for illustrative purposes only. References to tax rates include federal taxes only and are subject to change. State law may further impact your individual results.
The information on this website is not intended as legal, tax advice or financial advice, but is provided for educational purposes only. Please consult an attorney or tax advisor to determine how these strategies may apply to your specific situation. Figures cited in any examples are for illustrative purposes only. References to tax rates include federal taxes only and are subject to change. State law may further impact your individual results.
