The One Big Beautiful Bill Act (OBBBA) brought several changes to the rules around charitable giving, and the IRS’s 2026 inflation adjustments add another layer to think through. Whether you itemize or take the standard deduction, the way you time and structure your gifts may matter more this year than it has in some time. As you’ll see below, two of the new rules in particular line up well with giving through Delco Gives.
New rules for itemizing charitable deductions
As in prior years, charitable contributions are deductible only if you itemize. If your total itemized deductions do not exceed the standard deduction, your charitable gifts will not generate an additional tax benefit.
Beginning in 2026, however, even if you do not itemize, you may claim an above-the-line charitable deduction of up to $1,000 for single filers or $2,000 for married couples filing jointly, for cash gifts to qualifying charities. Because this deduction reduces income before AGI is calculated, it can provide a meaningful benefit. It does not apply to non-cash gifts, and certain vehicles — most notably donor-advised funds (DAF) — are not eligible. Even so, this new rule creates real planning opportunities for many households that previously saw no tax impact from their annual giving.
That last point is where Delco Gives becomes an especially good fit. Because the new deduction applies to cash gifts to operating charities — not contributions into a DAF — a direct gift to one of the participating nonprofits at delcogives.org qualifies. For donors who take the standard deduction, giving through delcogives.org offers a simple way to support a local cause and capture the new benefit at the same time.
If you are age 70½ or older, consider gifts from your IRA
Qualified Charitable Distributions (QCD) may be even more valuable under the new rules. If you are age 70½ or older, a QCD allows you to direct funds from your IRA to certain types of charitable funds at the Foundation, or to any of the participating nonprofits as part of Delco Gives. The 2026 annual limit is $111,000 per taxpayer, letting you move significant amounts to charity without including the distribution in taxable income. QCDs can also satisfy required minimum distributions if you’ve reached the age where those apply.
Importantly, QCDs are not affected by the new itemized deduction floor or the new cap on itemized deductions, which makes them an especially efficient strategy for many retirees. And because QCDs must go directly to operating charities rather than into a DAF, Delco Gives is once again a natural fit — your IRA can be the source, and any of the hundreds of participating nonprofits can be the destination.
If you’d like to think through how either of these strategies might work for the causes you care about, please reach out. As always, we encourage you to consult your tax and financial advisors about your specific situation.
