As you settle into 2026 with your clients, here’s a quick rundown of the IRS threshold adjustments and new tax law provisions that are most relevant to charitable giving this year.
Standard Deduction
For 2026, the standard deduction is $16,100 for single filers, $24,150 for heads of household, and $32,200 for married couples filing jointly.
Why it matters: Clients whose total itemized deductions — including charitable gifts — exceed the standard deduction can choose to itemize. For those who fall short, a “bunching” strategy (consolidating multiple years of giving into a single tax year) can help clear that threshold and make charitable deductions count.
Tax Brackets
Rates still range from 10% to 37%, but the income thresholds for each bracket have shifted for 2026. New limitations on itemized deductions also took effect this year — including a 0.5% floor and a 35% cap — making thoughtful planning more important than ever.
Why it matters: A bracket review is a natural opening for a giving conversation. Helping clients understand how the new itemized deduction limits affect their charitable strategy will keep their giving as tax efficient as possible.
Qualified Charitable Distributions (QCDs)
The 2026 QCD limit has increased to $111,000 per taxpayer (up from $108,000 in 2025). The one-time QCD from an IRA to a split-interest vehicle, including a Charitable Gift Annuity, has increased to $55,000 (up from $54,000).
Why it matters: For clients 70½ or older, a QCD remains one of the most efficient ways to give — it reduces adjusted gross income and can satisfy required minimum distributions without the gift appearing as taxable income. A QCD to a qualifying fund at The Foundation for Delaware County (such as a designated or field of interest fund) is an excellent option; note that donor-advised funds do not qualify.
New Deduction for Non-Itemizers
Starting in 2026, taxpayers who don’t itemize can deduct up to $1,000 in cash gifts to qualified charities ($2,000 for joint filers). Gifts of appreciated stock and gifts to donor-advised funds or private foundations don’t qualify.
Why it matters: This provision opens a door for clients who haven’t had a tax reason to give before — particularly younger earners just beginning to build charitable habits. It’s also worth mentioning to high-income clients with adult children who may be starting to think about giving.
