Philanthropy in Perspective

​Meaningful change is fueled by more than just financial support. It is built on a collective investment of time, talent, and treasure.

Whether you are a student, a professional, or a legacy builder, your contribution is the catalyst that allows a child from a low-income community to step out of their daily environment and into a summer of discovery, friendship, and growth.

​Explore how your unique resources can create a lasting impact. We invite you to find your place in our mission by reviewing our Decade-by-Decade Giving Guide below, which highlights how your involvement can evolve at every stage of your life and career.

Ways to Give

🕒 TIME

Advocacy & Volunteer

💰 TREASURE

Financial & In-Kind

🧠 TALENT

Pro-Bono & Expertise

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.

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