Charitable Giving Benefits in 2025
2025 offers a unique opportunity to maximize charitable deductions before new limits take effect in 2026.
- No AGI floor or deduction cap in 2025
- 2026 introduces a 0.50% AGI floor and 35% deduction cap
- IRA Qualified Charitable Distributions (QCDs) bypass both limitations and remain the most tax-efficient giving strategy
- Accelerating gifts or bunching into 2025 can significantly increase tax savings




