Maximizing Your Charitable Gifts in 2025 and Beyond

With the end of the current calendar year fast approaching, charitable tax planning is top of mind for many individuals. This topic is particularly timely in 2025, due to several provisions in the federal tax legislation enacted by Congress in July that impact charitable giving. Some of these provisions will apply beginning in 2026—creating opportunities to maximize available tax advantages before the new rules take effect. The Office of Gift Planning recently offered a virtual webinar covering important highlights to consider, with nearly 200 alumni and other supporters of Duke registering to attend.  

Watch now to learn about tax-efficient gift strategies for supporting your passions at Duke and beyond

View slide deck here

TAGS: Charitable Giving Strategies gift planning Charitable giving

About the authors

Kristen Brown Smalley, J.D., LL.M

Assistant Vice President of Gift Planning

kristen.smalley@duke.edu

Kristen began her career as a banker and then as a tax attorney, after earning her J.D. from Gonzaga University and LL.M. in Tax Law from Georgetown University but found her true calling almost 20 years ago when she realized how her legal, tax, and financial expertise could help others make charitable gifts to further their passions and priorities. As the Assistant Vice President of Gift Planning at Duke, Kristen now leads a highly skilled team working with our community of donors who are including philanthropy in their financial, retirement, and estate plans. When not at work, Kristen takes any opportunity to explore new cities and countries with friends and family and is savoring every moment she can before her son leaves for college.



Erika Estrada Boden ’03, J.D.

erika.boden@duke.edu

As Associate Director of Gift Planning, Erika helps donors navigate the legal and tax considerations of making charitable gifts to Duke. Before joining Duke’s Gift Planning team, she spent more than 15 years as an in-house entertainment transactional attorney for major Latin American and U.S. Hispanic-focused media companies in Miami, Florida. Erika holds both a J.D. and a master’s degree in Sports Administration from St. Thomas University and earned dual undergraduate degrees from Duke. A Durham native, she is thrilled to be back in the Bull City, where she lives with her husband and two daughters.