Give Wiser in 2025: Top 10 Tax-Wise Strategies That Strengthen Wildlife Conservation at the Phoenix Zoo
Based on “Top 10 Ways to Give Smarter With the 2025 Tax Law,” by Dr. Russell James, J.D., Ph.D., CFP®
Every year, the Phoenix Zoo relies on generous supporters to protect wildlife, rescue and rehabilitate animals, care for our living collection and inspire the next generation through conservation education. For many donors, thoughtful tax planning is also part of how they choose when and how to give, especially this year, when tax rules are about to change.
Major federal tax changes arrive in 2026. That makes 2025 a rare opportunity to make your charity dollars go further. Whether you give through an Individual Retirement Account (IRA), Donor-Advised Fun (DAF), appreciated assets or your estate plans, this year may allow you to increase your impact while also making the most of the current rules.
To help you and your financial advisor, below are Top 10 Tax-Wise Strategies for 2025. These strategies come from the work of Dr. Russell James, one of the nation’s leading experts in charitable giving and tax-wise philanthropy. His research helps donors give with greater impact and confidence, and these approaches may help you support the animals and programs you care about at the Phoenix Zoo.
- Make 2025 Your “Big Giving Year”
New laws mean charitable deductions will be worth less starting in 2026.
Deductions below 0.5% of your Adjusted Gross Income (AGI) will disappear, and the highest-bracket donors will see reduced deductions values. In 2025, these limits do not apply yet, making this the ideal year to accelerate charitable commitments. If you have been planning a meaningful gift to support animal care, rescue work or the new Doornbos Animal Rescue and Care Center, this may be the ideal year to act.
- Use “Bunching” to Increase Your Deductions
By concentrating multiple years of giving into 2025, you may surpass the standard deduction and unlock larger tax benefits. Many Zoo supporters do this by making a multi-year commitment now or contributing to a DAF and then recommending annual grants to the Zoo in future years.
- Maximize Benefits by Donating Appreciated Assets
If you own stocks, mutual funds or real estate that have increased in value, giving these assets directly can help you avoid capital gains tax and also receive a charitable deduction. This approach often allows donors to support the Zoo at a higher level without touching cash flow.
- Try a Charitable Swap
Instead of donating cash, give appreciated investments and then repurchase the same assets using cash. Your portfolio stays the same, but you erase the built-in capital gain. Some donors use this strategy to support new Zoo projects while resetting their cost basis.
- Strengthen Your Tax Position With IRA Gifts
If you are age 70-and-a-half or older, a Qualified Charitable Distribution (QCD) lets you give directly from your IRA to the Phoenix Zoo. The gift is not counted as taxable income, which keeps your AGI lower and can preserve other valuable tax benefits. Many Zoo donors prefer this approach because it is often more valuable than a traditional deduction.
- Start IRA Giving Before RMD Age
You don’t have to wait until age 73 to begin IRA giving. Starting at age 70-and-a-half, you can donate up to $108,000 per year directly from your IRA. Since the amount is never recognized as income, this can be a powerful way to support animal care and conservation programs while keeping future Required Minimum Distributions (RMD) manageable.
- Create Income for Life With an IRA-Funded Charitable Gift Annuity
Donors who are 70-and-a-half or older may make a one-time transfer from an IRA into a charitable gift annuity. This can satisfy part of your RMD, provide steady lifetime income to you or a loved one and support Zoo programs. Because tax rules change after 2025, this option may be more attractive now than in future years.
- Use Retirement Accounts for Estate Gifts
Retirement accounts are often the most tax-efficient assets to leave to charity. Designating the Phoenix Zoo as a beneficiary of your IRA or 401(k) allows the entire gift to support animals and conservation, while other assets can pass to heirs with fewer tax consequences.
9. Consider a Life Estate or Charitable Remainder Strategy
Some donors wish to leave real property or other assets to the Zoo while continuing to use them during their lifetime. These arrangements may create an immediate deduction in 2025 and support wildlife well into the future.
- Pair a Roth Conversion With Charitable Planning
A Roth conversion increases your taxable income in the year it occurs, but a significant charitable deduction made in 2025 may help offset that increase. Because deductions will be more limited starting in 2026, combining a conversion with a philanthropic gift this year may produce a better result.
How These Strategies Help Wildlife
Strategic giving does more than reduce taxes. It creates real, lasting impact for animals that depend on the Phoenix Zoo. Donors who use these strategies can help:
- Expand rescue and rehabilitation capacity through the Doornbos Animal Rescue and Care Center.
- Provide specialized medical care in the new Veterinary Medical Center.
- Protect species through Association of Zoo & Aquarium Species Survival Plan programs.
- Support daily enrichment, nutrition and habitat improvements.
- Bring conservation education to children and families across Arizona.
When you give with intention, you strengthen the care we provide today and the future we are building for wildlife tomorrow.
Want to Explore Your Options? We’re Here to Help.
We would be honored to talk with you and your advisor about how these strategies may fit with your goals, whether you are interested in supporting the Doornbos Animal Rescue and Care Center, education programs, conservation or animal care. Every conversation is confidential and centered on what matters most to you.
Tenneille Choi
Manager of Major Gifts & Stewardship
602.286.3804 | tchoi@phoenixzoo.org
Rebecca Zandarski, CSPG, CFRE
Director of Donor & Member Relations
602.286.3806 | rzandarski@phoenixzoo.org
