The main charitable structures, briefly

Giving appreciated securities held long-term rather than cash can avoid recognising the embedded gain while still supporting the organisation, which is why it is frequently the default for donors with taxable accounts.

A qualified charitable distribution allows those past a specified age to send funds directly from an IRA to charity, keeping the amount out of reported income — which interacts with Medicare thresholds and taxation of Social Security.

A donor-advised fund separates the timing of the deduction from the timing of the grants, which can be useful in an unusually high-income year.

Each carries its own eligibility rules, limits and paperwork. This is an outline of the landscape, not advice on which is suitable for you.