2026 Brings Tax Changes That May Impact Your Giving Strategies

Here are some 2026 tax changes that can be useful as you make giving decisions. CASA of Allegheny County encourages you to talk with your professional advisors who know more about your personal financial picture; we do not offer tax or legal advice.  

• Single filers can deduct up to $1,000 of their cash charitable contributions to public charities without itemizing, $2,000 for married couples filing jointly. 

• Donors can give up to $111,000 / person ($222,000 for married couples filing jointly) from their IRAs directly to charity, called a Qualified Charitable Deduction (QCD) thus reducing their income.  
  • You must be at least 70 ½ at the time of the contribution to a qualified charity.  
  • The amount given is considered part of the RMD (required minimum distribution) if the donor is required to make withdrawals from an IRA yet isn’t considered income to the donor. 
  • QCD gifts are not subject to the new .5% adjusted gross income (AGI) floor for itemizers, i.e. itemizers have a .5% of their AGI threshold before there is a tax benefit. For example, a donor with an income of more than $200,000 must give more than $1,000 before receiving any charitable deduction benefits.  

• For donors in the highest tax bracket of 37%, charitable donations are limited to 35% of AGI. To illustrate, your $20,000 gift previously generated $7,400 in tax savings and is now limited to $7,000 under this new cap, and the difference can be carried forward into the next tax year.  

• The ability to deduct charitable contributions, including contributions to Donor-Advised Funds (DAF) up to 60% of AGI remains.