Jennifer Molish Brier

With the passing of recent legislation — the One Big Beautiful Bill Act — a number of changes will impact charitable giving starting in 2026. As you consider year-end contributions, please note the tax landscape will soon change.

Key changes beginning in 2026:

* New deduction for nonitemizers. If you claim the standard deduction, you may be eligible for an additional charitable deduction of up to $2,000 (for married couples filing jointly) for cash gifts to public charities. (This does not include gifts to donor-advised funds.)

* State and Local Tax (SALT) cap increased. For 2025, the SALT deduction cap temporarily rises to $40,000 for married couples filing jointly, with a modified adjusted gross income below $500,000. Depending on your state and local tax bills,

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