New United States Charitable Giving Rules

There are new tax provisions introduced by the One Big Beautiful Bill Act (OBBBA) that passed in July 2025. As the Association of Fundraising Professionals (AFP) noted, “Whether you’re a first-time donor or a longtime supporter, your contributions will continue to make a difference — and may now come with extra tax benefits.”

Here’s What You Need to Know per the AFP

You can now get a tax deduction for your charitable gifts even if you don’t itemize your taxes— non-itemizers have the opportunity for charitable deductions up to $1,000 for individuals or $2,000 for couples each year starting in 2026.
If you give more and itemize, you can still deduct gifts, though new limits apply to high earners; all itemized deductions must exceed 0.5% Adjusted Gross Income (AGI).
Companies can still deduct charitable gifts, but only larger ones that exceed a small percentage of income (over 1% of AGI).
Older donors (70 1⁄2+) can continue to give directly from an IRA to charity (called a Qualified Charitable Distribution) to reduce their taxable income.

For more information, visit the Los Altos Town Crier, Mountain View Voice, Fidelity Charitable, and Daffy.

Note: This information is not intended to be tax or legal advice. Please talk with your financial advisor or tax professional to learn how to make the most of these new opportunities to give.