Your Philanthropic Services team compiled this resource to help with your year-end giving. Please call (415) 733-8590 or email us at donorservices[at]sff.org with any additional questions
Key Dates
November 14, 2025
Mutual Funds
Recommended date to initiate gifts of mutual fund shares.
IRA Qualified Charitable Distribution
Recommended date to initiate an IRA Qualified Charitable Distribution (QCD) to ensure the gift is processed before December 31, 2025.
Note: Per IRS rules, QCDs cannot be made to Donor Advised Funds but may be gifted to the San Francisco Foundation’s pooled funds in the issue areas you care about most.
December 12, 2025
Securities
Recommended date to initiate gifts of securities if you would like to receive a gift acknowledgement before the end of the year.
Grant Recommendations
Grant recommendations due by 5:00 p.m. PDT. This is the recommended date to submit recommendations to provide the best chance of grantees receiving funds before 12/31.
Note: SFF will continue processing grants through the end of the year, but external factors such as delayed postal service or organizations closed for holidays, can impact when grantees receive funds. As a reminder, there is no tax implication for you when grantees receive SFF funds.
December 31, 2025
2025 Gifts
Final date for the foundation to receive charitable contributions to be tax deductible for 2025.
Note: SFF is closed from January 1 through January 9, 2026, so you will receive your gift receipt when the foundation reopens.
We generally receipt gifts within 3-5 days, and your gift will be posted to Donor Center within 4-6 days.
Your donor advised fund is a simple tool to help you meet your tax planning goals for this year. As you look at your charitable giving for the end of the year, please consider the following:
- All contributions to your fund receive the maximum income tax deduction allowed by the IRS.
- If you contribute long-term, appreciated securities (e.g., publicly traded stocks) to your fund, you qualify for an immediate income tax deduction equal to the full market value of the stock, and you avoid paying capital gains taxes. It’s a great way to front-load your giving, receive an income tax deduction, and have flexibility when you support your favorite causes.
Make Gifts of Stock
Please notify us in writing when you plan to transfer a gift of securities to donorservices[at]sff.org or fax to (415) 399-1610. Please include a description of the security (e.g., 50 shares of XYZ stock), the name of your fund, and the name of the donor for tax purposes (e.g., Living Trust).
Please contact us at donorservices[at]sff.org for the account information to send your stock gift or if you plan to donate mutual fund shares.
Make a Gift with a Check
Send a check payable to The San Francisco Foundation. Indicate the name of your fund in the memo line and mail the check to:
The San Francisco Foundation
P.O. Box 889275
Los Angeles, CA 90088-9275
If you mail a check, the envelope must be postmarked by December 31 by USPS to count as a tax-deductible gift for 2025.
Gifts delivered by a private service company (e.g., Fed Ex) must arrive at the Foundation by December 31.
Credit card gifts must be made before 12 midnight on December 31 in your time zone.
Please call (415) 733-8590 or email us at donorservices[at]sff.org with any questions.
Recommend Grants from Your Fund
Please log in to our online portal, Donor Center, to easily make new or repeat grant recommendations.
Give Now From Your IRA
IRA Qualified Charitable Distribution
The IRA Qualified Charitable Distribution is a unique federal provision allows anyone 70½ years or older to make an outright gift directly from their IRA to The San Francisco Foundation or other favorite charitable organizations of up to $108,000 in 2025. The amount given can be excluded from your taxable income. Please note that Qualified Charitable Distributions are not permitted to donor advised funds. See our Detailed Giving Instructions for more information.
Anyone with a traditional or Roth IRA who is 70½ years old or older.
Up to $108,000 per person in 2025, no matter what your income is.
Per IRS rules, IRA Qualified Charitable Distributions are not permitted to a DAF, private foundation, or to fund life income gifts (such as a charitable remainder trust). You can donate to:
- One of our Field of Interest Funds (arts, environment, housing, education and more!)
- Bay Area Leads Fund #8362, underwrites our leadership work—from advocating for equitable policies, to research and community engagement.
- Hope SF Fund #8287, addresses multi-generational poverty in four public housing communities in the southeast area of San Francisco, creating healthy, vibrant, and thriving neighborhoods.
- Rapid Response Fund #8396, provides small grants to frontline grassroots organizations helping to build the voice and power of people of color.
- SFF’s Endowment Fund #1309, ensures everyone has chance to get a good job, live in a safe and affordable home and have a strong political voice.
If you direct your IRA plan administrator to make a Qualified Charitable Distribution, the distribution (up to $108,000) may count towards your RMD. We encourage you to consult with your financial advisor to discuss your specific retirement plan(s) and how this may affect your personal tax situation.
No, but you are not required to pay federal income tax on the withdrawal, either. NOTE: Some states may not exclude gift amounts withdrawn from an IRA for state income tax purposes. We encourage you to consult with your tax advisor to discuss your personal tax situation.
Gifts from retirement accounts other than IRAs—such as 401(k), 403(b) and SEP accounts—are not eligible to make direct transfers. However, donors may be able to make qualified, tax-free transfers to their IRA, and then make the Qualified Charitable Distribution. We encourage you to consult with your tax advisor to discuss your personal tax situation.
Contact your retirement plan administrator well before the December 31 deadline to learn how to initiate the gift. We recommend you do so by November 1st to ensure your request is processed, mailed, and received well before December 31st.
See our Detailed Giving Instructions to ensure that your gift is considered as a valid Qualified Charitable Distribution.
All check donations should be mailed directly to our lockbox at:
The San Francisco Foundation
P.O. Box 889275
Los Angeles, CA 90088-9275
Yes, if you have check writing privileges, please make the check payable to “The San Francisco Foundation” and put the Fund info in the memo line. Please note that for tax purposes, the gift date is the date that the funds leave your IRA account and not the postmark on the envelope. Therefore, please allow enough time for the check to be received at our lockbox and deposited, to ensure that the funds are withdrawn during your preferred tax year.
Want to learn more about this unique giving option? Contact Stephanie Dustman at sdustman[at]sff.org.
Your Philanthropic Services Team
We look forward to answering your questions, conducting research for you, and providing information on services and programs that support your charitable goals. Looking for strategic giving recommendations? See our curated Give Guides, including grantee ideas for democracy, education, social services, and supporting immigrants.
We can help you:
- Develop a personalized giving plan and engage your family in philanthropy
- Research, evaluate, and recommend nonprofit organizations aligned with your values, preserving your anonymity (if desired)
- Donate a variety of complex assets and choose the best giving solution for your needs
- Connect you to others who share your philanthropic interests
- Establish funds for your children or grandchildren
- Create a charitable legacy
Contact your Philanthropic Advisor or call (415) 733-8590 or email us at donorservices[at]sff.org.