New Charitable Contribution Rules: How 2026 Tax Law Changes Will Affect Your Charitable Deductions

Published On: December 12th, 2025By Categories: Must Read2 min read

New charitable contribution rules are coming. The tax act that passed in July 2025 introduced tax law changes that will take effect in 2026. These changes will directly impact your charitable giving benefits. By making a gift before year-end, you can take advantage of more favorable tax laws, making your donation a win-win for both you and the cause you support.

A man in a motorized chair and a woman in a motorized chair with a baby in holiday pajamas on her lap

Breaking Down the Changes

Three main changes will affect charitable contributions moving forward:

Deduction Limits for Itemizers

Donors who itemize their taxes will only be able to deduct charitable gifts that exceed 0.5% of their adjusted gross income (AGI).

What does that mean?

Essentially, this change establishes a minimum for your deductions. If your AGI is $100,000, the first $500 of your donations will not be deductible.

However, if you do not itemize your taxes, this change will not affect you.

Deduction Cap for Top Earners

Tax benefits for individuals in the highest tax bracket will be capped at 35% for itemized charitable deductions instead of 37%.

What does that mean?

Under this cap, a $100,000 donation will yield a $35,000 deduction, rather than the current $37,000 deduction.

Above-the-Line Deduction for Non-Itemizers

Starting in 2026, taxpayers who take the standard deduction can claim a deduction for cash donations. Single filers can deduct up to $1,000. Married couples filing jointly can deduct up to $2,000.

What does that mean?

If you make a cash donation to a qualified public charity as a non-itemizer, you can deduct up to a specified amount on your tax return.

The Bottom Line

If you itemize your taxes, these new charitable contribution rules will affect your deductions. Your planned donations may fall below the 0.5% floor of your AGI. Alternatively, you may not be able to deduct as much as you’re used to if you are in the top tax bracket.

Make Your Donation Before New Charitable Contribution Rules Take Effect

Making a charitable contribution before December 31, 2025, will offer you the most favorable tax deductions. For example, if you fall into the top tax bracket, it might be advantageous to make a larger gift in 2025 and take advantage of the higher 37% deduction value.

As a bonus, any donation made to Feeding San Diego before the end of the year will be matched by a generous donor! Every dollar you donate to Feeding San Diego will double to help provide four meals to San Diegans facing food insecurity. Give today.