Philanthropy in Perspective

A Practical Decade-by-Decade Giving Guide

Donor Resource · Summer Camp Project

Give smarter at every stage of life.

A decade-by-decade trail of tax-smart giving strategies — so more of your generosity reaches kids who need it most.

20s–30s
Plant the habit early.
Income is growing. Deductions are straightforward.
Cash Gift Deduct up to 60% of AGI for cash gifts to public charities. Even modest recurring gifts build meaningful impact — and a lifelong giving habit.
Employer Match Check your employer's matching gift program. Many companies double or triple employee donations. Free money for the kids.
DAF Starter Open a Donor-Advised Fund early. Contribute in high-income years, claim the deduction immediately, and distribute to charities on your own timeline.
40sPeak
Your highest-earning decade. Use it.
Tax bracket pressure is real — give appreciated assets instead of cash.
Stock Gift Donate appreciated securities directly. You avoid capital gains tax entirely and deduct the full fair market value — often worth 20–37% more than selling first.
DAF Lump-Sum Contribute a large lump sum in a high-income year (bonus, RSU vest, business sale) for an outsized deduction now, with flexibility to give over time.
Bundling Bunch 2–3 years of giving into one year to clear the standard deduction threshold and itemize — then give from your DAF in the off years.
50sPre-Ret.
Think beyond this year's return.
Estate and legacy planning enters the picture.
Real Estate Gift appreciated property to avoid capital gains while claiming a deduction at full fair market value.
CRT Charitable Remainder Trust: transfer assets, receive income for life, take a partial deduction now, and the remainder passes to charity. Strong for illiquid or highly appreciated assets.
Beneficiary Name Summer Camp Project as beneficiary of a life insurance policy or retirement account — a simple form change with significant future impact.
60sEarly Ret.
Your IRA becomes a powerful giving tool.
Age 70½ unlocks the most underused strategy in charitable giving.
QCD Qualified Charitable Distribution (age 70½+): give up to $105,000/year directly from your IRA — counts toward your RMD and is excluded from taxable income entirely.
RMD Strategy Satisfy your Required Minimum Distribution with a QCD and avoid the income tax hit that comes with withdrawing and donating separately.
Gift Annuity Charitable Gift Annuity: make a gift, receive fixed income for life at attractive rates, and take a partial deduction. Rates improve with age.
70s+Legacy
Shape what you leave behind.
The decade of legacy gifts — and the deepest tax benefits.
Bequest A bequest in your will is the most common legacy gift. It costs nothing today, removes assets from your taxable estate, and creates lasting impact for kids who need it most.
IRA Bequest Leave retirement accounts to charity — not heirs. Heirs pay income tax on inherited IRAs; charities don't. One of the most tax-efficient assets to give.
QCD Max Maximize annual QCDs through your 70s and 80s to reduce your IRA balance, lower future RMDs, and manage Medicare premium exposure (IRMAA).
60%
of AGI deductible for cash gifts to public charities
$105K
annual QCD limit from IRAs at age 70½+ (inflation-indexed)
0%
capital gains tax when donating appreciated assets directly

Before you give — a few smart moves.

Ask about stock transfers. We accept appreciated securities directly. Contact us before year-end — transfers take 1–2 weeks.
Don't sell, then give. Gifting stock directly avoids capital gains and deducts at full market value. Selling first costs you both.
Verify your DAF qualifies. Summer Camp Project is a 501(c)(3) — eligible for Fidelity Charitable, Schwab, Vanguard, and virtually all DAF platforms.
Year-end deadline matters. Checks must be postmarked and online gifts completed by December 31 to count for that tax year.
Get your receipt. We provide IRS-compliant acknowledgment letters for all gifts. EIN: 41-3590142.
Consult your advisor. These strategies are educational — your CPA or estate planner can match them to your situation.

Ready to make your gift go further?

We accept stock, process DAF grants, and can walk you through legacy giving options. Reach out — we make it easy.

Connect with our team →

This guide is for educational purposes only and does not constitute legal, tax, or financial advice. Tax laws change; consult a qualified advisor before making giving decisions. Summer Camp Project is a 501(c)(3) nonprofit registered in Washington State. EIN: 41-3590142. All gifts tax-deductible to the extent permitted by law.

People standing on a dock at sunset, with one person jumping into a body of water, their reflection visible on the water's surface.
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Donate Stock, DAFs

You may be able to give more with less and save on taxes by donating appreciated securities, such as stocks, bonds, mutual funds, and Donor-Advised Funds (DAFs)

Donating stocks or mutual funds to The Summer Camp Project is a smart and simple way to provide an enrichment experience for kids. By making a gift of appreciated securities, you may be able to avoid capital gains tax, diversify your portfolio and/or secure a stream of income.

  • Camp is Education, and we need your help to convince legislators that outdoor learning opportunities are important for a child’s development.

    Advocacy portal will be available soon.

  • Connect or share Summer Camp Project with local civic groups (e.g., Rotary Clubs), giving circles, or potential funders to raise awareness.

  • Create a fundraising page on behalf of Summer Camp Project. Great grassroots way to bring awareness to the org, while leveraging your networks to raise money for camperships, gear, and camp snacks.

  • Assist with data entry, or writing thank-you letters to donors.

  • Did you know your employer may have a volunteer grant program (often referred to as corporate "gifts" or "matches" for volunteer hours).?Through these programs, the company donates a set dollar amount per hour logged by an employee to eligible nonprofits.

    Check your company’s Corporate Social Responsibility (CSR) page for info.

    Some top companies offering this benefit include Microsoft, Boeing, Starbucks, Bank of America, Expedia, and Multicare Health System.

  • Experienced volunteers can research and write grants tailored to youth development and outdoor equity.

  • Host a house party or your next event to benefit Summer Camp Project.

  • As SCP grows, we will need volunteers for the following:

    Gear & Supply Drives: Organize community or corporate drives in population hubs like Seattle or Spokane to collect sleeping bags, backpacks, and bug spray.

    Care Package Assembly: Volunteers can pack "Send-a-Kid-to-Camp" care packages or welcome kits with bug spray, flashlights, hats, sunscreen, sunglasses, and custom notes.

    Pre-Camp Fairs: Volunteers can lead meet-and-greets or informational booths across Washington so families can learn about the campership application process.

Ways to Give

🕒 Time (Volunteer & Advocacy)

💰 Treasure (Financial & In-Kind)

  • Join the S’mores Society to provide reliable, year-round funding with a recurring, automated $10, $28, or $100 donation.

    Monthly giving to The Summer Camp Project is the most easy, efficient and flexible way for you to give.

    Providing steady, reliable support is simply the best investment that you can make to support our work to provide summer camp opportunities for underserved youth who wouldn’t otherwise have the experience.

  • Manage your charitable giving simply and efficiently with a donor advised fund. You can give through an existing giving account.

  • Legacy Club members have committed to continue providing summer camp opportunities by including The Summer Camp Project in their estate plans or by making a life-income gift.

  • Recognize someone special who’s passed away or commemorate an occasion like a birthday. Make a donation in a loved one’s name and choose who to notify about your tribute gift.

  • Making a donation of tangible personal property can be an excellent way to save on taxes, dispose of property that is expensive to insure or maintain, and support The Summer Camp Project.

  • If you are 70½ or older, you can make a tax-free distribution from your traditional or Roth IRA to The Summer Camp Project. It's an efficient way to support the causes that matter to you most.

    For the 2026 tax year, the annual limit for Qualified Charitable Distributions (QCDs) is increased to $111,000 per person ($222,000 for married couples). This allows individuals aged 70½ or older to transfer funds directly from an IRA to a qualified 501(c)(3) charity without including the amount in taxable income.

  • You may be able to give more with less and save on taxes by donating appreciated securities, such as stocks, bonds or mutual funds.

    Donating stocks or mutual funds to The Summer Camp Project is a smart and simple way to provide an enrichment experience for kids. By making a gift of appreciated securities, you may be able to avoid capital gains tax, diversify your portfolio and/or secure a stream of income.

  • Give through workplace giving & employer matching gifts. This may include volunteer grants, payroll donations, and in-kind gifts and grants.

    Check your company’s Corporate Social Responsibility (CSR) page for info.

🧠 Talent (Pro-Bono & Expertise)

  • Ask your employer to match your volunteer hours or skills-based contributions.

  • Invite Summer Camp Project to your company’s virtual Lunch and Learn.

    Teach a class or lead a training session for our community using platforms like LinkedIn Learning as a virtual curriculum guide.

  • Donate your specialized skills (e.g., graphic design, legal advice, plumbing, or grant writing) for our operational projects.

  • Help translate educational materials or outreach brochures to serve a broader, diverse demographic.

  • Join the board to provide governance, planning, and accountability.

Make an Impact Today

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Contact Us

Need help? We’d love to hear from you.

Helpful Resources

(source: IRS)

  • Starting in 2026, non-itemizers can deduct cash donations up to $1,000 (single) or $2,000 (joint filers).

  • Starting in 2027, a federal tax credit goes into effect for donations to scholarship-granting organizations (SGOs), allowing filers to claim up to $1,700 per taxpayer for cash donations to qualified K-12 scholarship-granting organizations. This credit is available to all individual taxpayers, regardless of whether they itemize.

  • The 60% AGI limit for cash contributions to public charities is now permanently extended.

Please consult with your money manager to discuss your options.

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