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.

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