What Changed

What the One Big Beautiful Bill Act Did

For years, the vast majority of taxpayers received no tax incentive for charitable giving because they took the standard deduction. The OBBBA changed that.

What's New

• A permanent charitable deduction for non itemizers
• Up to $1,000 per individual / $2,000 per joint filer
• Available in addition to the standard deduction
• Applies to cash gifts to qualified public charities
• Effective beginning tax year 2026

This new deduction makes access to a charitable giving incentive more democratic, providing a giving incentive for lower- and middle-income Americans to give more to charity.