Smart Giving
Give smarter, not harder.
We’ve made it easy to make an impact today. Select from the options below to get started.
There are many ways to make a difference beyond your bank account. By donating non-cash or appreciated assets, you represent a smarter generation of donors who realize how to maximize your giving by receiving tax benefits and increasing your impact at the same time.
A Donor-Advised Fund (DAF) is like a charitable savings account. You contribute to the fund as frequently as you like and then recommend grants to nonprofits, all while potentially earning immediate tax benefits.
Donating appreciated stocks and securities can provide substantial support to our cause. It can potentially help you avoid capital gains taxes and claim a tax deduction based on the full market value of the stocks.
Qualified Charitable Distributions
You can make a qualified charitable distribution (QCD) directly to Children’s Medical Center Foundation from your retirement account, including an IRA, 401(k) or 403(b). If you are required to take a minimum distribution based on your age, you can also transfer those funds directly to Children’s Health to avoid income tax implications.
Cryptocurrency donations are a new, tax-efficient way to give. By donating cryptocurrency, you potentially avoid capital gains tax on the appreciation and can deduct the fair market value of the asset on your tax return.
Get started today.
To make a gift today, you may visit FreeWill.com/SmartGiving/childrens. If you have any additional questions about choosing a smarter gift to make life better for children, please reach out to our Legacy & Gift Planning team at 
giftplanning@childrens.com.
Contact Us
If you have any questions about leaving a bequest to us, please contact us. We would be happy to assist you. If you have been so generous as to include a bequest to Children's Medical Center Foundation as part of your estate plan, please take the time to let us know. We would like to recognize you and your family for your generosity.
I have already included Children's in my estate plans
Important Considerations
Before pursuing this giving method, donors should be aware of the following:
Each giving method has unique tax rules: Donor-advised funds, stock gifts, Qualified Charitable Distributions, and cryptocurrency donations each carry different IRS rules and limits. Donors should consult a financial advisor to determine which approach best fits their situation.
QCDs are limited to IRA accounts: Qualified Charitable Distributions must come directly from an IRA. Funds from 401(k)s or 403(b)s must first be rolled into an IRA to qualify, unless the plan allows direct charitable distributions .
Crypto donations require FMV documentation: For cryptocurrency gifts, the deduction is based on the fair market value of the coin on the date of the gift. Donors should retain documentation of the coin's value at the time of transfer. If the value is greater than $5,000, a qualified appraisal is required and will need to be obtained by the donor.
DAF grants cannot fulfill personal pledges: Donor-Advised Fund grants to Children's Medical Center Foundation cannot be used to satisfy a personal legally binding pledge. DAF distributions are considered gifts from the sponsoring organization, not the individual donor. Alternatively, if a donor plans to recommend a grant from their fund for multiple years, a non-binding multi-year commitment should be discussed with Children’s Medical Center Foundation.
Do not sell assets before donating: For both stock and cryptocurrency, donating the asset directly — rather than selling it first and donating cash — preserves the capital gains tax benefit.
This information is not intended as tax, legal, or financial advice. Consult your personal financial advisor for information specific to your situation.
Key Rules and Guidelines
The following IRS rules, limits, and requirements apply to this giving method:
QCD age requirement: Donors must be age 70½ or older to make a Qualified Charitable Distribution from an IRA. QCDs can satisfy RMD requirements beginning at age 73 (under SECURE Act 2.0) and are excluded from ordinary income as the distribution is not received by the donor.
QCD annual limit: The annual QCD limit is adjusted for inflation; verify current limit with IRS Publication 590-B or your tax advisor. Amounts above this limit do not qualify as QCDs.
DAF deduction timing: The charitable deduction for a DAF contribution is taken in the year the funds are contributed to the DAF — not when a grant is recommended to Children's Medical Center Foundation. Donors can contribute appreciated assets to a DAF and recommend grants to charities over time.
Cryptocurrency IRS classification: The IRS treats cryptocurrency as property. Donating crypto held more than one year allows a deduction at fair market value; short-term crypto is deductible only at cost basis. Gifts over $5,000 require a qualified appraisal.
Stock gift deductibility: Long-term appreciated stock (held more than one year) donated directly is deductible at full fair market value, up to 30% of AGI, with a five-year carryforward for excess amounts.
Rules and limits referenced above reflect current law. Tax law is subject to change. Please consult a qualified tax or legal professional for advice specific to your situation.
Interested in learning more?
Reach out to our Legacy & Gift Planning team today to learn about ways to make a tax-smart gift.
Let us know
If you have been so generous as to already include Children’s Medical Center Foundation in your plans, please complete our recognition form to join our Bradford Society.
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When you make a planned gift, you are providing the places you care about a sustainably funded future, while also leaving a personal legacy you can be proud of.
