Charitable Giving Opportunities - Culver CPA Group
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Charitable Giving Opportunities

18 Feb Charitable Giving Opportunities

Posted at 18:10h in Individual by

The OBBB Act includes a shift in how charitable contributions are treated for both itemizers and non-itemizers. This creates some opportunities. 

Starting in 2026 non-itemizers can claim a charitable deduction: up to $1,000 for single filers or $2,000 for married couples filing jointly. This deduction could open the door for broader participation in charitable giving for those who take the standard deduction.  

But the bigger change is for itemizers. Starting in 2026, a 0.5% floor will apply to charitable deductions. That means only the portion of a taxpayer’s charitable contributions that exceeds 0.5% of their adjusted gross income (AGI) will be deductible. For corporations, the floor is 1%, and the deduction remains capped at 10% of taxable income. 

Culver CPA Group enjoys helping charitable givers! Let us know how we can help you. 

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