Since the passing of the 2017 Tax Cuts and Jobs Act, non-profits have seen tepid growth, or even decline, in individual giving. Headwinds still remain due to economic uncertainty driven by high interest rates, rising costs from tariffs and wage growth barely keeping up with inflation.

However, a bright spot now exists – especially for 2025 tax year and maybe for future tax years, too. Recently-passed federal tax legislation in July (referred to as the Big Beautiful Bill or OBBB) presents a unique opportunity for individual donors. The legislation includes a number of key elements that donors should consider. We hope these changes will drive an increase in giving to Boys & Girls Clubs of Delaware and other non-profits.

First, a little background. Starting in 2017, many individuals sto

See Full Page