Year-End Giving
your partner in charitable giving
Horizon Community Foundation of Northern Kentucky is proud to partner with generous individuals, families, and businesses to help raise the quality of life for all people in our Northern Kentucky community. We are committed to supporting the vibrant and vital facets of our community that make us proud to call this our home.
As we enter the giving season, we are here to help you achieve your charitable goals by providing you with personalized, philanthropic support. Whether you’re starting a new fund or contributing to your existing fund, Horizon Community Foundation will help you create the most impact possible.
DONOR ADVISED FUNDS
With the recent increase in the standard deduction, many donors are using donor advised funds to “bundle” charitable gifts for several years into one calendar year. This strategy allows you to exceed the standard deduction in one tax year, while using a donor advised fund to support your favorite charitable causes in the coming years.
APPRECIATED ASSETS
A charitable gift of appreciated assets is one of the most popular non-cash giving techniques. Many taxpayers have substantially appreciated investments that would be ideal for this purpose. With a gift of a highly appreciated asset, you can potentially avoid capital gains tax, preserve your current cash flow, and generate a charitable tax deduction.
QUALIFIED CHARITABLE DISTRIBUTION
If you are age 70 1/2 or older, you can gift up to $100,000 per year directly from your IRA to Horizon Community Foundation to support an existing fund or create a new one. By using your pre-tax IRA assets, your charitable gift costs you less. In addition, IRA Charitable Rollover Gifts can be used to meet your required minimum distributions and are not subject to income tax.
IMPORTANT DATES
GIFTS OF CASH
Checks delivered by mail must be postmarked by Wednesday December 31, 2025 to qualify as a 2025 tax deduction. Checks delivered in person must be received at our office before close of business (5:00pm) on Wednesday, December 31, 2025.
GIFTS OF STOCK
Gifts of stock must be received into HCF’s donations account before 3:00pm on December 31, 2025. Please contact us for transfer instructions at 859.757.1552
GIFTS OF MUTUAL FUND SHARES
Gifts of mutual funds should be initiated no later than December 19, 2025. Please contact us for transfer instructions at 859.757.1552.
