Your Gift Can Do Even More This Year

Why 2025 Offers a Unique Opportunity to Bless Others

New tax law changes coming in 2026 will affect how charitable deductions are calculated. For those already planning a major gift, 2025 presents a meaningful window to act. While giving is never about the deduction—it’s about devotion—this year offers a chance to make your generosity go further and strengthen ministries doing God’s work.

New tax legislation passed this summer introduces updates that will influence how—and when—donors can make the most of their charitable gifts. For followers of Christ, giving is not about deduction—it’s about devotion. Still, for those prayerfully considering a significant gift, this year offers a wise and timely opportunity to act. 

Two key provisions take effect in 2026: 

• Charitable deduction floors: Beginning in 2026, individuals who itemize can deduct only the portion of gifts that exceeds 0.5% of their adjusted gross income (AGI), while corporations can deduct only the portion above 1% of taxable income. 

• Itemized deduction limits: The highest earners will see their charitable deduction value reduced from 37% to 35%. 

Gifts completed before December 31, 2025, will still qualify for the current, more favorable deduction rates. 

Giving in 2026 will continue to be worthwhile. The new law makes several giver-friendly provisions permanent—such as the 60% AGI limit for cash gifts and higher estate and gift tax exclusions, which may simplify long-term charitable planning. The 60% limit will apply whether you give entirely in cash or through a combination of cash and non-cash assets. 

If you’re considering a significant gift of cash, stock, real estate, or proceeds from a business sale, 2025 may be the year to act—before these new provisions take effect. Consult your financial or tax advisor to explore how to make the most of this unique window for generosity. 

Contact Sarah Gilday (email sarah@siebertfoundation.org or call (414) 662-2662), Siebert's Director of Philanthropy, to learn how you can maximize your life’s impact through Siebert serves.