(Part 1: Standard Deduction Givers)

Charitable giving isn’t a tax strategy—it’s a values decision. We believe generosity begins with intent. The tax code may reward that intent, but it can’t create it.

The recently passed One Big Beautiful Bill (OBBB) reshapes how charitable giving is treated in taxes. These updates don’t apply yet—the rules for 2025 remain the same as last year. But beginning in 2026, big changes are coming that will matter for many families, especially those who take the standard deduction.

A Win for Everyday Givers

Historically, only those who itemized deductions could claim a tax benefit from charitable gifts. That meant millions of Americans—most of whom file using the standard deduction—gave faithfully but saw no tax advantage for their generosity.

OBBB changes that, starting in 2026:

• Single filers may deduct up to $1,000 in charitable contributions.
• Married couples filing jointly may deduct up to $2,000.

This new above-the-line deduction represents a significant shift. For the first time in decades, households who don’t itemize will see their charitable giving acknowledged in the tax code.

Why This Matters

The implications extend beyond the numbers:

• It democratizes the tax benefit of giving. Whether you’re giving $100 or $1,000, your gift matters—and now it counts in more ways than one.
• It affirms generosity at every level. This isn’t just about large, high-profile gifts; it’s about everyday people supporting the causes they love.
• It may encourage new givers to step in. For some, the idea that “my gift actually makes a difference in my taxes” could be the nudge that starts a lifetime habit of generosity.

A Real-Life Example

Consider a married couple who has faithfully given $2,000 each year to their church. In past years, because they took the standard deduction, their generosity wasn’t reflected in their taxes at all.

Starting in 2026, that same $2,000 gift will be deductible—once again giving them a tangible tax acknowledgment for the generosity they’ve always practiced.

It’s not life-changing in terms of dollars saved, but it’s meaningful recognition of the impact they’re making.

Living Abundantly Through Giving

You might hear our advisors mention that tax benefits are helpful, but they’re rarely the main reason to give. The real rewards of generosity are deeper:

• Gratitude — Giving shifts our mindset from scarcity to abundance.
• Relationships — Generosity strengthens families, communities, and causes.
• Legacy — Each gift plants seeds that grow into something larger than ourselves.

OBBB may allow more Americans to experience these rewards while also receiving a tax benefit. But even without a deduction, giving remains one of the most meaningful choices we can make with our resources.

Practical Next Steps

For givers who take the standard deduction, here are a few things to keep in mind:

1. Plan your giving amounts with intention. Even modest gifts may now provide both impact and tax benefit.
2. Know the deadlines. The new rules apply to 2026 giving, so gifts made by December 31, 2026 will be the first ones eligible for this new deduction.
3. Talk with your advisor. We can help you think through how giving fits into your bigger financial picture—ensuring you live abundantly while blessing others.

Looking Ahead

If you’re someone who itemizes or gives beyond these thresholds, the rules look a little different. In fact, OBBB introduces new complexities—and opportunities—for families with larger or more advanced giving strategies.

We’ll explore those in Part 2 of this series, where we’ll cover how higher-level givers can maximize their generosity under the new law.