Big Changes for Charitable Giving in 2026
Includes increased charitable deductions for non-itemizers

Starting in 2026, charitable giving rules will look a little different. Here’s what’s changing:
For Non-Itemizers (NEW Universal Charitable Deduction!)
• You’ll be able to deduct up to $1,000 (individuals) or $2,000 (married couples) for charitable gifts—even if you don’t itemize.
Example: A married couple donating $2,000 to a qualified charity, including the Arboretum Foundation, can reduce taxable income by the full amount without itemizing. (It’s important to note that giving to private foundations or DAFs will not qualify for the universal charitable deduction.)
For Itemizers
• State and local tax (SALT) deduction cap: The $10,000 cap jumped to $40,000 in 2025 and will increase to $40,400 in 2026. From 2026–2029, it will rise by 1% annually before reverting to $10,000 in 2030.
Example: If you pay $35,000 in state and local taxes, you’ll be able to deduct the full amount instead of being limited to $10,000.
• Charitable giving floor: To claim any charitable deduction, you’ll need to give at least 0.5% of your AGI.
Example: If your AGI is $200,000, only charitable gifts ABOVE $1,000 qualify.
• Reduced benefit for top earners: If you’re in the top tax bracket, the tax benefit for charitable deductions will shrink from 37 cents to 35 cents per dollar.
Example: A $10,000 gift would reduce your taxes by $3,500 instead of $3,700.
This content is for information/educational purposes only. We encourage you to contact your tax advisor to discuss how these changes may affect your giving.
For more information, please contact Audrey Pettyjohn MPA, CSPG, Director of Gift Planning, at 626.566.3718 or audrey.pettyjohn@arboretum.org