New Tax Law Brings Complexity and Opportunity for Charitable Giving

Navigating charitable giving has never been simple, and the new “One Big Beautiful Bill Act (OBBBA),” signed July 4, 2025, adds fresh wrinkles. The law changes who can benefit from deductions and how much they can deduct, creating both urgency and opportunity for tax-smart philanthropy.

Here are three key planning points for 2025 and beyond:

• Bunching in 2025: With the higher standard deduction ($15,750 single / $31,500 married), you may benefit from “bunching” multiple years of gifts into a Donor Advised Fund (DAF) at Brooklyn Org to maximize deductions.
• 2026 Changes Ahead: Starting in 2026, only donations above 5% of AGI are deductible, and high-income deductions are capped at 35% (down from 37%). That makes 2025 a key year to act.
• New Break for Non-Itemizers: In 2026, non-itemizers can deduct up to $1,000 (single) / $2,000 (married) in cash gifts to qualified charities—but not to DAFs or through stock/property donations.

Maximize Your Generosity

Tax-smart philanthropy may start with crunching the numbers, but it’s truly maximized when your giving goes towards the causes and communities you care about most. At Brooklyn Org, we are raising critical funds to support frontline nonprofits that our communities depend on through our Brooklyn Backs Brooklyn campaign: addressing urgent needs, defending democracy, advancing racial justice, and ensuring no Brooklynite is left behind. Our community of supporters is meeting this moment with urgency, resolve, and local solutions, and you can join us.

Every dollar donated brings us closer to a more fair and just Brooklyn for all — whether you give through your IRA, your DAF at Brooklyn Org or another provider, or with stocks. Reach out our team at the form below to get started.

The Bottom Line

2025 is a pivotal year for charitable planning. At Brooklyn Org, we’re here to help you plan your giving—whether that means updating your estate plans, creating a legacy fund, or structuring your DAF to meet changing goals. We’re also happy to partner with your advisors to make sure your giving is both effective and aligned with your values.

Reach Out To Our Team