• Marti Conner
• September 9, 2025

A major new tax – the 2025 Tax Act—has recently passed, and it will significantly how charitable giving is starting in 2026. These changes will affect both donors and high-income households. We want to make sure our supporters understand what’s happening and why 2025 is the most favorable year to maximize your impact through giving.

What the Law Looks Like Now (through 2025)

• All itemized donations count: Any charitable gift you make to us in 2025 is fully deductible if you itemize your taxes.
• No minimum threshold: Every dollar counts. You don’t have to before your gift is deductible.
• Top earners still at current rates: Charitable deductions are taken at today’s marginal tax brackets, making them especially valuable for high-income donors.

What Changes in 2026

• New threshold for deductions: Starting in 2026, donors who itemize will only be able to deduct charitable gifts that exceed 0.5% of their Adjusted Gross Income (AGI). Smaller contributions may not provide any tax benefit.
• Cap for wealthy donors: The value of deductions for high earners will be limited to the 35% tax bracket, even if their income is taxed at a higher rate.
• Standard deduction option: Non-itemizers will gain a small above-the-line deduction—up to $1,000 (single) / $2,000 (married)—but this is far less advantageous than today’s full deductibility for itemizers.
• No changes for donor-advised funds and private foundations: These remain excluded from the new universal deduction.

 Why Giving in 2025 Matters More

• Your deduction is stronger this year. In 2026, thresholds and caps will reduce the tax benefits of many charitable gifts.
• You maximize your impact. Every dollar you give in 2025 is worth more—for you and for the mission.
• Lock in your legacy now. If you’ve been considering a significant contribution, this is the most tax-advantaged moment to act.

The new law is designed to change how—and how much—people give. By making your gift before December 31, 2025, you ensure that your generosity goes further, both for your taxes and for the cause we serve.

Donate today and make the most of this window before the rules change.

Sources: https://www.councilofnonprofits.org/files/media/documents/2025/chart-tax-legislation-2025.pdf?utm_source=chatgpt.com

https://www.fidelitycharitable.org/articles/obbb-tax-reform.html?utm_source=chatgpt.com

https://www.ubs.com/us/en/wealth-management/insights/market-news/article.2373947.html?gv6=5dc195d5-48f5-4e78-aa5b-6fb59f16d86f

This is a topline overview and intended as information only.   Please consult your tax advisor.