Bunching, donor-advised funds, IRA giving, and appreciated stock — turn the same generosity into a bigger deduction under the new 2026 rules.
The 2026 rules changed how giving is deducted — a new deduction even if you don't itemize, but also a new floor that trims what itemizers can claim. See whether bunching several years of giving, a donor-advised fund, or giving straight from your IRA turns the same generosity into a bigger deduction.
Educational estimate — 2026 federal law (OBBBA): non-itemizer charitable deduction up to $1,000 single / $2,000 joint (cash gifts to public charities; not donor-advised funds); itemized charitable deductions reduced by a 0.5%-of-AGI floor; top-bracket (37%) itemizers capped at a 35% benefit rate; QCDs up to ~$111,000 per person (2026, indexed) from IRAs at 70½+ — excluded from income entirely, no floor, and count toward RMDs. Appreciated-stock savings estimated at the 15% capital gains rate. AGI percentage limits (60%/30%), carryforwards, and state rules are preparer territory. Keep receipts — contemporaneous written acknowledgment required for gifts of $250+.
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