The One Big Beautiful Bill Act (OBBBA) brings several important changes to charitable contribution deductions beginning in 2026.

1.Non-itemizers: Taxpayers who take the standard deduction may claim a charitable contribution deduction of up to $1,000 for Single filers or $2,000 for Married Filing Jointly. This is a below-the-line deduction taken after AGI is calculated.

2.Itemizers: A new 0.5% of AGI floor applies to charitable contributions beginning in 2026.

3.Native Alaskan Bowhead Whaling: The qualifying charitable contribution limit related to subsistence bowhead whaling activities increases from $10,000 to $50,000 beginning in 2026.

Planning ahead matters. Keep accurate records of your charitable contributions throughout the year and discuss your situation with a tax professional before filing your 2026 return.

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