I think past a certain size it doesn't matter, but my small church let me know that it would be ideal if a gift could be split across two tax years to avoid the

I think past a certain size it doesn't matter, but my small church let me know that it would be ideal if a gift could be split across two tax years to avoid them hitting some kind of threshold that would trigger an audit they'd have to then pay an accountant a bunch of money to deal with. I offered since my bank had already pitched me on establishing a charitable gift fund that would allow me to claim the tax credits this year but disburse the money to registered charities in the future.