What’s Changing for Charitable Giving in 2026—and What It Means for Impact

January 16, 2026

Starting in 2026, a few federal updates will change how donors experience the tax side of giving:

Standard deduction is higher: $32,200 (married filing jointly), $16,100 (single), $24,150 (head of household).

A charitable deduction returns for many non-itemizers: up to $1,000 (single) or $2,000 (joint) for eligible gifts.

Itemizers face a new 0.5% AGI “floor”—only charitable gifts above that threshold are deductible.

Some high-income donors may see a smaller tax benefit from itemized deductions. Bright side: there are still smart ways to give—especially with appreciated assets and multi-year planning—so it’s worth coordinating with your advisor to align impact and strategy.

Corporate giving is shifting—but matching gifts may matter more than ever, because they’re one of the easiest ways for companies to amplify employee giving and deepen community impact.

What this means for nonprofits and the CCIM community:
Tax incentives may shift, but our mission doesn’t. These changes can push some donors toward planned, structured giving—and make recurring + matching support even more valuable.

Ways to give in 2026 (and make it count):

One-Time Gifts: immediate impact—great for annual giving or celebrating professional milestones.

Monthly Giving (the most powerful way to sustain our work): recurring gifts create steady support that helps us plan and fund more scholarships. For example, a $110 monthly gift can cover the full cost of CI 101 for one student or the comprehensive exam—removing real barriers on the path to the CCIM designation.