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2025/2026: Changes to the limit on tax deductions for charitable contributions

With the passing of the One Big Beautiful Bill Act, new changes to your charitable contribution deductions could be significant depending on whether you give in 2025 vs 2026.

We recommend consulting your tax advisor for the most comprehensive and official explanation of these new changes and how they may impact you. This page is for informational purposes only.

Sections referenced:

  • § 70111 titled "Limitation on Itemized Deductions," and
  • § 70425 titled "0.5 percent floor on deduction of contributions made by individuals"

Full text of the legislation can be found as a PDF here or on congress.gov here.

More on the new 0.5 percent floor: Starting in 2026, you can only claim a charitable deduction if your total annual giving exceeds 0.5% of your Adjusted Gross Income (AGI). For example: a donor with a $200,000 contribution base/AGI won’t be able to deduct their first $1,000 in charitable gifts.

More on the new limitation on itemized deductions: For those in the top tax bracket, the value of their itemized deductions—including charitable donations—will be capped at 35%, down from the current 37%. For example: a $1 million donation would result in a $20,000 smaller tax break if made in 2026 instead of 2025.