For years, only people who itemized their deductions could receive a tax benefit for giving. Because the standard deduction is large, most households do not itemize, so they received none. That changes in 2026.
Under 2025 federal tax law, beginning with the 2026 tax year, taxpayers who take the standard deduction may deduct up to $1,000 (single filers) or $2,000 (married couples filing jointly) in charitable gifts.
What to know:
The deduction applies to cash gifts (including checks, online gifts, and cards) made directly to qualifying charities such as a church. It does not apply to gifts of stock or other property.
It does not apply to gifts to donor-advised funds or private foundations.
It is for people who do not itemize. If you itemize, you cannot also take this deduction.
It applies to gifts made in calendar year 2026, which is why this is a good time to review your giving before December 31.
A note for those who itemize. The same law adds a new rule beginning in 2026: itemizers may deduct charitable gifts only to the extent they exceed 0.5% of their adjusted gross income, and the tax benefit for taxpayers in the top 37% bracket is limited to 35%. For most members these changes will matter little, but if you give substantially, it is worth a conversation with your tax professional.
Contact
For more information, contact Larry Watson, Church Business Administrator.