- Charitable giving for non-itemizers returns in 2025
The One Big Beautiful Bill Act reinstates charitable deductions for non-itemizers, allowing tax-free donations of $1,000-$2,000 starting in 2025
- What new tax rules mean for donors | Fidelity
Beginning in the 2026 tax year, a reinstated deduction allows non-itemizers to deduct cash donations to charity—up to $1,000 for single filers or $2,000 for married couples filing jointly This provision is permanent and is not indexed for future inflation
- You’ll Soon Be Able to Deduct Donations Without Itemizing . . .
You May Want To Rethink Your 2025 Donations While this new charitable deduction will not impact your 2025 taxes, it might change your end-of-year giving strategy
- Charitable Giving Under the OBBBA: Why 2025 Is a Critical . . .
For non-itemizers, the OBBBA creates a new above-the-line charitable deduction, up to $1,000 for single filers and $2,000 for married filing jointly, for cash gifts to public charities
- Charitable Giving and the 2025 Tax Law: What Donors Need to Know
The 2025 tax law changes create both challenges and opportunities for charitable giving While some donors may lose tax incentives, non-itemizers and strategic planners can still benefit under the new rules
- Changes to Charitable Giving Under the One Big Beautiful Bill Act
The above-the-line deduction for non-itemizers will reduce revenue by about $74 billion from 2025 through 2034, while the new floor on charitable deductions for individuals will raise $63 billion, indicating a near wash in terms of the overall revenue effects of these two changes
- Charitable Giving Benefits Under New Legislation
For donors, the changes are straightforward: non-itemizers get a meaningful above-the-line deduction, itemizers face a small floor before charitable deductions begin, and the 60% of AGI limit for cash gifts to public charities is now permanent That mix creates planning opportunities—and a few traps—as we head toward December 31
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