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A 2026 Checklist for Charitable Tax Planning

As we move into the first quarter of 2026, you’re likely already tracking updated IRS thresholds and monitoring how recent tax law changes affect planning strategies. What’s easy to overlook, however, is how each of these moving pieces connects directly to your clients’ charitable giving decisions.
Below are some of the biggest 2026 updates and how you can use them as a natural entry point to discuss charitable strategies throughout the year.
Social Security COLA Increases

The Social Security Administration announced a cost-of-living adjustment as of January 1, 2026. This was done to reflect inflationary pressures, and for many retirees, it impacts both cash flow and overall income.

From a charitable planning perspective, retirees represent one of the most consistently generous donor groups. Reviewing Social Security benefits creates a logical opportunity to also discuss charitable priorities. Conversations about retirement income, required minimum distributions, and long-term financial security often dovetail naturally with questions about legacy, values, and community impact. Framing charitable giving as part of a broader retirement and estate strategy can help clients feel more confident and intentional about their philanthropy.

Standard Deduction Increases

For tax year 2026, the standard deduction increased to $16,100 for single filers, $24,150 for heads of household, and $32,200 for married couples filing jointly.

These thresholds continue to influence whether clients itemize deductions or take the standard deduction. Reviewing this distinction remains essential when evaluating charitable strategies. For clients whose itemized deductions, including charitable gifts, exceed the standard deduction, itemizing may still make sense.

For others, a “bunching” strategy—accelerating multiple years of charitable giving into a single tax year—can help maximize deductions while maintaining consistent support for nonprofits. These conversations are particularly valuable as clients begin addressing their giving plans for 2026 and beyond.

Updated Tax Brackets

While marginal tax rates remain unchanged at 10% through 37%, the income ranges defining each bracket have shifted for 2026.

Reviewing tax brackets offers a timely moment to revisit charitable planning, especially given the new limitations on itemized deductions that took effect in 2026. The introduction of a 0.5% AGI floor and a 35% cap on itemized deductions means tax efficiency requires more careful coordination than in prior years. Helping clients understand how charitable gifts fit within these constraints reinforces the importance of proactive planning rather than last-minute giving decisions.

Qualified Charitable Distributions (QCDs)

For 2026, the per-taxpayer limit for Qualified Charitable Distributions increased to $111,000, up from $108,000 in 2025. In addition, the one-time QCD limit from an IRA to a split-interest vehicle has risen to $55,000.

For clients age 70½ and older, QCDs remain one of the most effective charitable tools available. These distributions allow donors to support qualified charities directly from an IRA without including the amount in taxable income. QCDs can also satisfy all or part of a required minimum distribution while helping manage adjusted gross income. When directed to qualified funds at the community foundation, such as designated or field-of-interest funds, QCDs offer a powerful combination of simplicity, tax efficiency, and long-term charitable impact.

New Non-Itemizer Charitable Deductions

Beginning in 2026, non-itemizing taxpayers may deduct up to $1,000 in cash donations if filing singly or $2,000 for joint filers. This deduction applies only to cash gifts made to qualified charities and excludes donor-advised funds and private foundations.

While limited in scope, this provision creates a meaningful entry point for new donors. It may be particularly relevant for young professionals or households just beginning their charitable journey. Advisors may also find value in mentioning this change to high-income clients with adult children, as it provides an accessible way to introduce philanthropy early. Community foundations can help by offering eligible fund options and opportunities for family engagement that build charitable habits over time.

A Trusted Partner for Charitable Planning

As 2026 gets underway, these updated thresholds provide more than technical adjustments. They offer opportunities to deepen conversations about values, impact, and long-term giving strategies.

The community foundation is honored to serve as your partner in navigating these changes. Whether you’re exploring tax-efficient tools, educating the next generation of donors, or refining charitable plans for established clients, our team is here to help. Please reach out to the community foundation as you guide clients through their charitable planning for 2026 and beyond.