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ARTICLE · 28 NOVEMBER 2025

Year-End Charitable Planning: Big Changes Coming For 2026

Holland & Knight
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With the end of 2025 quickly approaching, donors and charities alike are preparing for the year-end giving season.

United StatesCorporate/Commercial Law
Cara Howe Santoro
Cara Howe Santoro
Kelly Hellmuth
Kelly Hellmuth
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Highlights

  • Taxpayers who take the standard deduction are eligible for a new charitable contribution deduction in 2026.
  • 2026 tax changes reduce the value of charitable deductions for taxpayers who itemize their deductions, including the new 0.5 percent floor and lower itemized deduction value for high earners, making 2025 a more favorable year for donors to give.
  • Strategic planning can preserve deduction value, including accelerating gifts in 2025, bunching contributions through donor-advised funds and using qualified charitable distributions for donors age 70 1/2 or older.

With the end of 2025 quickly approaching, donors and charities alike are preparing for the year-end giving season. This season in 2025 will be a bit different, considering the changes to the charitable income tax deduction on the horizon that are set to go into effect on Jan. 1, 2026.

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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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