Why We Need to Leverage Non-Cash Gifts in Light of the New Tax Laws

by Barbara Barron | Posted October 22nd, 2025 | Subscribe to this newsletter

If you are like most advancement pros I know, the new tax laws are a bit of mystery, and a source of concern. I‘ve now participated in a few webinars and have done my reading by experts I trust to try to make sense of what this means for nonprofits, and in particular, independent schools.

Beyond the changes to the itemization and standard deductions, a couple of big take aways for me are these:

Corporate Giving

There is an anticipated $4-5 billion decrease in giving from corporations. While this may leave some breathless, I say let’s not get caught up in that. Very few independent schools receive significant funding from corporations anymore.

But what may be affected are corporation’s matching gift programs. The effect is not fully known, yet. But what we do know is that it makes sense to get ahead of this. Do your research.

·   Call the matching gift companies where your families work. Ask if they have adjusted their giving match amounts (or percentages) and if they have changed the timing of their program in any way. This could mean gifts are better off matched this year than next.

·   Personally notify families who have matched their gifts in the past and share what you’ve learned. Best that they hear it from you, even if they hear it from their employers as well. Not a group email. Personalize it. This will help increase their confidence in your knowledge and your program.

·   Post about this on your social media and add a simple info box on the giving pages of your website.

Non-Cash Gifts

Whether we are talking about the new guidelines around deductions and how donors might “bunch” their gifts to clear the new 0.5% of AGI (adjusted gross income) floor, what has emerged for me is the importance of non-cash gifts.

These are not affected by the tax law changes. Read that again. Still a great gift option for donors with no impact from the tax laws.  

What do we mean by non-cash gifts?

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1. Let’s start with appreciated securities.

I wrote about this gift option in February 2025. Here’s a link: https://www.barbarabarron.com/tax-talk/

Stock gifts remain an excellent way of giving, unaffected by tax changes. Be sure your stock givers are reminded of this. Put transfer instructions in an easy to find spot on your website site.

2.    DAFs (donor advised funds)

I’ve been preaching about these for a few years and wrote about their value and impact last July. 

How Can We Harness the Gift that is Donor-Advised Funds?

Donations to DAFs are rising fast. Reminder: once the money is in the fund, it can ONLY be used for charitable purposes. Think about talking with your DAF donors about making multi-year gifts upfront. Huge impact for your school and pain-free for them.

3.     Gifts from IRAs

This is an especially good message to send to donors who are over 70 1⁄2, the age at which minimum distribution requirements kick in. Think grandparents. While many are not yet at that target age yet, they will be. This message can take a minute to be absorbed.

Like with matching gift donors, start with the individual. Look to your board, former board members, and other long-term donors who you know are in that age range. Share what you’ve learned about this option with them personally. Invite a conversation.

Then start to promote this more widely. Experts suggest sharing this message 3-4 times a year, so it gets traction. Something like:

“Are you 70 ½ or older? Did you know you can give directly from your IRA to maximize your impact and minimize your taxes? Let’s talk!”

Varsity tip: When you secure one of these gifts, write a story or make a short video about it and let the donor talk about its benefits and how it made them FEEL to do this for your school.

In fact, do that for all these noncash gifts to make it feel easy for others. Testimonials work.

We’re headed into the giving season. Let’s be sure we’re getting as smart as we can about the different ways families can support our schools that benefit them the most.  

Thanks for all you’re doing!

Barbara Barron
[email protected]

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BARBARA BARRON is one of the most respected and highly sought-after independent advancement professionals in the country, having worked with dozens of schools in every corner of the United States.

She has raised over $20 million for schools where she served as the Director of Development. Barbara is a New York Times bestselling author, speaker, and presenter who currently advises dozens of schools in various capacities. She is considered a thought leader in the world of advancement, with her writing widely shared by professionals in development offices worldwide.

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