Here are a few updates to keep in mind about changes in 2026 to help get you set up for charitable giving for the coming year.
Standard Deduction Increases
For tax year 2026, the standard deduction increased to $16,100 for single taxpayers, $24,150 for heads of households, and $32,200 for married couples filing jointly.
Importance to charitable giving: The standard deduction is a key factor in charitable giving strategies. If total itemized deductions—including charitable gifts—exceed the standard deduction, tax payers are eligible to itemize. Reviewing this threshold and considering a “bunching” strategy (accelerating multiple years of giving into one tax year) can help maximize charitable support through 2026 and beyond.
Tax Brackets
Though the tax rates remain at a range from 10% to 37%, the income levels that define each bracket for 2026 have shifted.
Importance to charitable giving: Understanding your tax bracket presents a timely opportunity to evaluate your charitable giving strategies. With the new limitations on itemized deductions that took effect in 2026 (specifically the 0.5% floor and the 35% cap), it’s important to plan carefully so your charitable giving remains tax-efficient.
Qualified Charitable Distributions (QCDs)
For tax year 2026, the per-taxpayer limit for QCDs has been increased for inflation to $111,000, up from $108,000 in 2025. And the limit for a one-time QCD from an IRA to a split-interest vehicle has been adjusted for inflation to $55,000, up from $54,000.
Importance to charitable giving: Because tax payers age 70 ½ or older can direct IRA distributions to charity without including them in taxable income (a QCD), tax payers can reduce their AGI (Adjusted Gross Income) and, if applicable, satisfy all or part of their required minimum distributions (RMDs). A QCD to a qualified fund at The Foundation for Delaware County (such as the Fund for Delaware County, a designated or field –of interest fund, but not a donor-advised fund) remains one of the most tax-efficient ways to support charity.
Non-Itemizer Charitable Deductions
Beginning with tax year 2026, a single-filer taxpayer who does not itemize deductions will be allowed to deduct up to $1,000 in cash donations to qualified charities (excluding donor advised funds and private foundations). Non-itemizing joint filers may deduct up to $2,000.
Importance to charitable giving: Despite the relative inflexibility of the new deduction (e.g., gifts of appreciated stock don’t count, and neither do gifts to donor-advised funds), this provision for non-itemizers could help you to begin your charitable giving journey. As 2026 gets into full swing, please reach out to our team. We are honored to be your first call on all matters related to charitable giving. Thank you for the opportunity to serve you!
