{"id":16736,"date":"2026-03-06T11:01:45","date_gmt":"2026-03-06T17:01:45","guid":{"rendered":"https:\/\/www.harvesters.org\/?p=16736"},"modified":"2026-03-20T09:16:00","modified_gmt":"2026-03-20T14:16:00","slug":"important-tax-law-changes-for-charitable-giving-in-2026","status":"publish","type":"post","link":"https:\/\/www.harvesters.org\/es\/important-tax-law-changes-for-charitable-giving-in-2026","title":{"rendered":"Important Tax Law Changes for Charitable Giving in 2026"},"content":{"rendered":"\n<p>As 2026 approaches, several federal tax changes will affect how many households\u2014at all income levels\u2014can claim charitable deductions. Here\u2019s a simple overview to help you understand how your generosity may be treated under the new rules.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">For High\u2011Net\u2011Worth Donors<\/h3>\n\n\n\n<p>Beginning in 2026, itemizing taxpayers will see two significant changes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>New 0.5% \u201cfloor\u201d on charitable deductions:<\/strong> Itemizers cannot deduct the first 0.5% of their adjusted gross income (AGI).\n<ul class=\"wp-block-list\">\n<li><em>Example:<\/em> A household with $500,000 in AGI will not be able to deduct the first <strong>$2,500<\/strong> of charitable gifts.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Capped value of deductions:<\/strong> Charitable deductions will now reduce tax liability at a maximum rate of <strong>$0.35 per dollar<\/strong>, even for taxpayers normally in the 37% bracket.\n<ul class=\"wp-block-list\">\n<li>This primarily affects individuals with AGI above <strong>$626,350<\/strong> and couples above <strong>$751,600<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>Who is impacted:<\/strong> High\u2011income households (generally $250,000+ AGI) and many small\u2011business owners who itemize deductions.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">For \u201cEveryday\u201d Donors<\/h3>\n\n\n\n<p>Good news for donors who typically <strong>take the standard deduction<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Starting in 2026, <strong>charitable giving can be deducted even without itemizing<\/strong>.<\/li>\n\n\n\n<li>These deductions are capped at <strong>$1,000 for individuals<\/strong> and <strong>$2,000 for joint filers<\/strong>.<\/li>\n\n\n\n<li>Some contributions\u2014such as gifts to donor\u2011advised funds (DAFs) and private non\u2011operating foundations\u2014<strong>do not qualify<\/strong> for this new deduction.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>Who is impacted:<\/strong> Households generally earning under $250,000 that plan to take the standard deduction (projected to be <strong>$15,750 for individuals<\/strong> and <strong>$31,500 for joint filers<\/strong> in 2025).<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">For All Donors<\/h3>\n\n\n\n<p>Two charitable giving provisions from earlier tax code changes have now been made permanent:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Qualified Charitable Distributions (QCDs):<\/strong><br>Individuals <strong>age 70\u00bd or older<\/strong> may continue making charitable gifts directly from their retirement accounts. Donors may also use a <strong>one\u2011time transfer of up to $54,000<\/strong> to fund a split\u2011interest gift such as a charitable gift annuity.<\/li>\n\n\n\n<li><strong>Estate &amp; Gift Tax Exemptions:<\/strong><br>The federal exemption will increase to <strong>$15 million per individual<\/strong> and <strong>$30 million per married couple<\/strong> beginning in 2026.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>If you have questions about how these changes may affect your charitable goals, we encourage you to speak with your tax advisor. And as always\u2014thank you for supporting our mission and helping ensure families in our community have the food and resources they need.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>As 2026 approaches, several federal tax changes will affect how many households\u2014at all income levels\u2014can claim charitable deductions. Here\u2019s a simple overview to help you understand how your generosity may be treated under the new\u2026 <a href=\"https:\/\/www.harvesters.org\/es\/important-tax-law-changes-for-charitable-giving-in-2026\" class=\"read-more\">More<\/a><\/p>\n","protected":false},"author":7,"featured_media":16737,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-16736","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Important Tax Law Changes for Charitable Giving in 2026 - Harvesters<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.harvesters.org\/important-tax-law-changes-for-charitable-giving-in-2026\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Important Tax Law Changes for Charitable Giving in 2026 - Harvesters\" \/>\n<meta property=\"og:description\" content=\"As 2026 approaches, several federal tax changes will affect how many households\u2014at all income levels\u2014can claim charitable deductions. 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Here\u2019s a simple overview to help you understand how your generosity may be treated under the new\u2026 More","_links":{"self":[{"href":"https:\/\/www.harvesters.org\/es\/wp-json\/wp\/v2\/posts\/16736","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.harvesters.org\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.harvesters.org\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.harvesters.org\/es\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.harvesters.org\/es\/wp-json\/wp\/v2\/comments?post=16736"}],"version-history":[{"count":7,"href":"https:\/\/www.harvesters.org\/es\/wp-json\/wp\/v2\/posts\/16736\/revisions"}],"predecessor-version":[{"id":16860,"href":"https:\/\/www.harvesters.org\/es\/wp-json\/wp\/v2\/posts\/16736\/revisions\/16860"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.harvesters.org\/es\/wp-json\/wp\/v2\/media\/16737"}],"wp:attachment":[{"href":"https:\/\/www.harvesters.org\/es\/wp-json\/wp\/v2\/media?parent=16736"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.harvesters.org\/es\/wp-json\/wp\/v2\/categories?post=16736"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.harvesters.org\/es\/wp-json\/wp\/v2\/tags?post=16736"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}