The 2025 One, Big, Beautiful Bill Act (OBBBA) will decrease the amount of a charitable gift, including those to church, that can be used as an itemized deduction in 2026.
The full amount of a gift made in 2025 is eligible as an itemized deduction for most taxpayers. Beginning in 2026, the gift amount that is eligible as an itemized deduction will be reduced based on the adjusted gross income of the donor(s).
Beginning in 2026, itemizing taxpayers can only deduct charitable contributions that exceed 0.5 percent of their adjusted gross income (AGI).
Due to this change, donors may want to maximize their eligible tax deductions in 2025 by “bunching” their gifts in 2025 (for example, making a larger gift in 2025 that may represent two years of giving). For those taxpayers who itemize, the full amount of a gift made in 2025 will be an eligible income tax deduction for the 2025 tax year.
To learn more about the impact of OBBBA, visit our ministry partner’s website: Christian Church Foundation 2025-2026 Tax Changes.