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As your trusted advisors, we want to make sure you are aware of upcoming changes in charitable contribution rules that will take effect in 2026. These changes will impact how donors receive tax benefits, making 2025 an important year to encourage giving.

What’s Changing in 2026:

  • A new 0.5% adjusted gross income (AGI) floor for individual itemized deductions and a 1% taxable income floor for corporations. Only contributions above these thresholds will be deductible.
  • A reduced deduction cap for high-income individual donors (from 37% down to 35%).

Why This Matters for Your Donors in 2025:

  • Every dollar counts this year (within existing limits) no AGI or taxable income floors yet.
  • Higher deduction rates remain in place for top earners.
  • Donors can accelerate multi-year pledges or use donor-advised funds to lock in current benefits.
  • Gifts of appreciated assets still offer maximum tax advantages.

Consider communicating these changes to donors and encourage them to maximize their giving in 2025 while current tax benefits are still available.

We’re happy to provide talking points or any other information to help you maximize this opportunity. Please reach out if you’d like assistance.

    2025 Year End Charitable Giving Guide - Wilkins Miller (1)

    The following are links to recent materials we’ve published on this subject:

     

    PDF Downloadable 2025 Year-End Charitable Giving Guide

    A Guide to Tax-Advantaged Charitable Contributions - Wilkins Miller

    What the OBBBA Means for Nonprofits - Wilkins Miller

    Don't Just Give, Give Smart! Tax Tips for Charitable Giving

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      Wilkins Miller, 41 West Interstate 65 Service Rd. North, Suite 400, Mobile, AL 36608, 251.410.6700

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