Start here: which giving strategies to look at first
Answer five questions in order. Each one points to the guide that fits your answer.
Are you 70½ or older, with an IRA? That includes a traditional IRA or an inherited IRA (an IRA you get from someone who died), where only money that would otherwise be taxed counts. A SEP or SIMPLE IRA counts in a year your employer puts nothing in. A Roth IRA rarely helps. A 401(k) does not count.
Yes: Look at QCDs (money sent straight from your IRA to a charity at 70½ or older, not taxed as income, up to a yearly limit). For many retirees in this spot, they're one of the most tax-efficient ways to give. That's not true in every case. Read the guide
No: Skip to the next question.
Do you own investments outside your IRA or 401(k) that are worth much more than you paid? Have you held them over a year?
Yes: Look at having the shares moved straight to a qualified charity instead of selling them first. Then you skip the tax on the gain. If you can also do a QCD, compare the two. Read the guide
No: Cash or a QCD is likely simpler. Shares held a year or less can still be given. But your deduction is generally limited to what you paid, or to what they're worth now if that's lower.
Do you itemize deductions, or come close?
Yes: See how the 2026 rules changed the charity deduction. See if bunching (giving several years of gifts in one year so they are big enough to deduct) your gifts helps. Read the guide
No: Starting in 2026, people who don't itemize get a small deduction for cash gifts. Only some charities count, and a gift into a donor-advised fund does not qualify. The deductions guide explains which gifts count.
Is this a high-income year? Think of a big sale, a bonus or a large Roth conversion.
Yes: Look at a donor-advised fund (a giving account at a charity that holds your gifts until you pick where they go). If you itemize, it lets you claim a bigger deduction in that one year. Limits based on your income apply. It counts for the year the money goes in. Once it's in, you can't take it back. Later, you suggest the charities, and the fund's sponsor makes the gifts. Read the guide
No: Steady yearly giving usually needs no special setup.
Do you want income back from your gift? Or are you planning big gifts at death?
Yes: If you want income back, compare a charitable remainder trust (a trust that pays you or people you name for life or a set term, then gives what is left to charity) and a charitable gift annuity (a deal where you give a charity money and it pays you a set amount for life). If you're planning gifts at death, naming a charity as your IRA beneficiary is often the simplest. Read the guide
Want a quick yes or no on one gift? Try the QCD eligibility checker.