The 2025 One Big Beautiful Bill Act (OBBBA) changes how charitable giving can be deducted—making 2025 an especially important year for donors.
For most taxpayers who itemize, the full amount of charitable gifts made in 2025 remains eligible as an income tax deduction.
Beginning in 2026, however, only the portion of charitable contributions that exceeds 0.5% of a donor’s adjusted gross income (AGI) will be deductible.
Because of this change, donors may want to consider “bunching” their giving—making a larger gift in 2025 that could represent multiple years of support. This strategy may help maximize tax benefits before the new limitations take effect.
To learn more about how OBBBA may impact your giving, visit our ministry partner, Christian Church Foundation, for details on the 2025–2026 tax changes.