For advisors: A checklist for charitable tax rules in 2026

Well before the calendar rolled over to 2026, advisors were likely already tracking the various IRS thresholds that are subject to adjustment, as well as the impact of the federal budget reconciliation bill on planning techniques. Below, we’ll summarize how a number of new thresholds and provisions in the law might affect charitable giving.

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 encourage people to begin their charitable giving journey. Statistics show that less than 10% of households claim itemized deductions. Whether it’s with young professionals or retirees, this new above-the-line deduction is a perfect way for advisors to introduce a conversation about charitable giving with their clients.

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: For advisors, examining tax brackets with clients presents a timely opportunity to discuss charitable giving strategies. With the new limitations on itemized deductions that took effect in 2026 (specifically the 0.5% floor for itemizers and the 35% cap for those in the 37% tax bracket), it’s important for advisors to help their clients plan carefully so that clients’ philanthropy also remains tax-efficient.

Qualified Charitable Distributions (QCDs)

For tax year 2026, the per-taxpayer limit for Qualified Charitable Distributions (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 people age 70-½ or older can direct IRA distributions to charity without including them in taxable income (a “Qualified Charitable Distribution”), these taxpayers can reduce their AGI and, if applicable, satisfy all or part of their required minimum distributions (RMDs). A QCD to a qualified fund at the community foundation (such as a flexible, scholarship or field-of-interest fund) remains an effective and tax-efficient way to support nonprofits.

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, that person or couple/household is 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.

This report was compiled by New Hampshire Charitable Foundation staff with material provided by Embolden. This article is informational and educational in nature. It is not offering professional tax, legal, or accounting advice.

For more information about how the New Hampshire Charitable Foundation can help advisors help their clients with charitable giving, please contact Michael DeCristofaro, Foundation director of advisor relations at Zvpunry.QrPevfgbsneb@aups.bet or 603-225-6641 ext. 251.