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New Charitable Giving Rules Set for 2026 Implementation

11/27/2025

Summary

Story summary

The One Big Beautiful Bill Act changes charitable giving beginning in 2026.
The 2026 deduction limits are up to $1,000 for single filers and $2,000 for married couples.
High-income taxpayers must contribute at least 0.5% of their adjusted gross income to qualify.
Itemized deductions are capped at 35%.
Donors should consider bunching donations or donor-advised funds to gain flexibility, while qualified charitable distributions remain available for those over 70½.

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Story summary

The One Big Beautiful Bill Act changes charitable giving beginning in 2026.
The 2026 deduction limits are up to $1,000 for single filers and $2,000 for married couples.
High-income taxpayers must contribute at least 0.5% of their adjusted gross income to qualify.
Itemized deductions are capped at 35%.
Donors should consider bunching donations or donor-advised funds to gain flexibility, while qualified charitable distributions remain available for those over 70½.