Skip to main content

In a year marked with policy shifts and funding uncertainty, the philanthropic sector has had to pivot. But one thing remains steadfast: the collective commitment to make a meaningful impact. To help donors, advisors and fundraisers maximize their year-end giving, we offer our annual Guide to the Giving Season to inspire creative, thoughtful and tax-wise gifts—now and in the future.

mrak-2026-giving-outlook

“For more than a quarter century, Foundation Source has partnered with some of the most generous donors, nonprofits, advisors and institutions to turn philanthropic vision into lasting impact. Each year, we take a step back to reflect on these insights, identifying the trends shaping charitable behavior today and those poised to define it in the years ahead.”

Joe Mrak
CEO

Get the 2026 Giving Outlook

“As we reflect on private foundation giving trends from 2023 to 2024, overall giving and endowment growth were solid and grantmaking activity remained largely consistent with prior years. This stability is noteworthy given the evolving policy landscape under the new White House administration and the challenges many nonprofits have faced year-to-date.”

Gillian Howell
National Philanthropy Executive

Get the Key Findings
gillian-key-findings

Year-End Giving Strategies

For Donors

5-reasons-to-start-header

Top 5 Reasons to Start Your Foundation Before Year-End

| Articles
Why wait when you can take advantage of so many benefits now?
OBBBA Tax Changes

Does OBBBA Create a Window of Opportunity For Donors This Year?

| Blog
The short answer? Yes. See the tax changes coming in 2026.

For Advisors

donor-advised fund

How a DAF Can Complement A Private Foundation This Holiday Season

| Blog
A timely resource to share with your clients to help them optimize philanthropic impact!
philanthropy-advantage-header

The Philanthropy Advantage

| White Papers
Philanthropy—why it’s a growth engine for the future of wealth management.

For Fundraisers

Header-General

DAF Day 2025: Unlock the Power of DAF Fundraising

| On-Demand Webinars, Videos
Our experts share insights for maximizing donor-advised fund engagement.
OBBBA

The Fundraiser’s Field Guide to the OBBBA: How New Tax Provisions Are Impacting The Philanthropic Sector

| Blog
Key changes, timelines and talking points for nonprofits to encourage giving.

Tax-Efficient Planning

For Donors

Header-General

Smart Giving: Exploring the Hidden Tax Benefits of Charitable Vehicles

| On-Demand Webinars, Videos
Our legal experts share how donors and nonprofits can ensure tax-efficient giving.
Tax & Legal Insights

New Tax & Legal Insights Series: From Best Practices to Regulatory Changes

| Blog
Get clarity and guidance on the topics you’re most interested in from our legal experts.

For Advisors

3-strategies-for-tax-header

3 Strategies for Tax-Smart Year-End Giving with DAFs in 2025

| Articles
Get the ultimate guide for wealth advisors.
daf-deadlines-header

December DAF Deadlines: When Clients Need to Act for 2025 Tax Benefits

| Articles
When your clients need to act to take advantage of 2025 tax benefits.

For Fundraisers

dancing-with-the-tax-header
The QCD from an IRA has become a popular way for donors who are 70 ½ or older to make charitable gifts—but there’s a catch.
navigating-quid-pro-quo-header
Donors often use QCDs and DAFs to make tax-advantaged annual gifts, but did you know they cannot enjoy certain quid pro quo benefits?
Back to Mission