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What Corporate Philanthropy Looks Like in 2026

A new year always means new opportunities, but for nonprofits, 2026 may also introduce new challenges, one of the biggest being securing corporate donations. Recent policy changes are shifting how companies approach charitable giving, and understanding those changes will help you stay ahead.

What the OBBBA Means for Corporate Giving

One of the biggest adjustments comes from the One Big Beautiful Bill Act (OBBBA). The act added a new requirement: corporations must now pass a 1% taxable income “floor” before any charitable gift becomes deductible. In practice, this means smaller or routine donations may no longer offer a tax benefit unless they cross that threshold.

The long-standing 10% cap on corporate charitable deductions hasn’t changed, so companies now have to navigate both limits. Together, these rules may prompt some businesses to reduce or delay charitable support, limit their giving to fewer but larger gifts, or shift more donations into sponsorships categorized as marketing expenses. As nonprofits map out their 2026 engagement strategies, adapting to these shifts will be essential.

Why Purpose-Driven Companies Matter More Than Ever

Given these changes, focusing your outreach on companies that lead with purpose becomes even more important. Purpose-driven businesses tend to see their charitable partnerships as part of their mission and long-term strategy, not just a tax decision. That makes them more likely to stay engaged, even when the financial landscape shifts.

When connecting with corporate leaders, it may help to reference research showing that purpose-driven companies can outperform their peers—with up to 25% higher revenue and as much as 22% higher pre-tax profit.

How to Approach Corporate Partners in 2026

When you meet with companies, frame the conversation around alignment. Instead of positioning your request simply as a funding need, talk about the shared goals between your mission and the company’s purpose. Help them envision how supporting your work can strengthen their brand, elevate their community presence, and improve employee engagement, recruitment, and retention.

Be specific about what collaborative support could look like. Companies appreciate clarity on how their involvement will create a visible, measurable impact in the communities where their employees live and work.

Lean on the Community Foundation as a Partner

You don’t have to navigate these changes alone. The community foundation can help you assess opportunities, customize your approach, and structure corporate gifts. Let’s go into 2026 focusing on purpose and partnership.