Big changes are coming to charitable giving in 2026—and we want to help you navigate them. The One Big Beautiful Bill Act (OBBBA) introduces new rules that could impact how much of your generosity is tax-deductible. At Right Moves For Youth, we believe your giving should go as far as possible—not just for you, but for the students whose futures depend on it. That’s why we’re sharing what’s changing and how you can maximize your impact before December 31.

As we wrap up 2025, I just want to say how grateful I am for you. Your support means more than you know, and it continues to make a real difference for the students we walk alongside every day. And if you haven’t made your year-end gift yet—no worries at all. There’s still time.

I also want to share a few updates that might be helpful as you think about your philanthropy heading into 2026.

What’s Changing?

Beginning in 2026, the One Big Beautiful Bill Act (OBBBA, P.L. 119-21) will introduce new rules for charitable deductions:

• Deduction Floor for Itemizers:
If you itemize, only the portion of your charitable gifts that exceeds 0.5% of your adjusted gross income (AGI) will be deductible. For example, with an AGI of $200,000, the first $1,000 of your gifts wouldn’t be deductible, but anything above that would be.

• Overall Limitation for Higher-Income Donors:
Itemized deductions will be capped at 35% for higher-income taxpayers. Larger gifts may receive slightly reduced tax savings compared to previous years.

• Above-the-Line Deduction for Nonitemizers:
Even if you don’t itemize, you’ll be able to deduct up to $1,000 (single filers) or $2,000 (married filing jointly) for cash gifts to public charities.

Why Give Now?

Gifts made in 2025 are fully deductible (subject to AGI limits) without the new floor or caps. Some donors may choose to “bunch” contributions or make donor-advised fund contributions this year to maximize deductions before the new rules take effect.

Illustrative Examples

• Transformational Gift Example:
With an AGI of $800,000 and a $50,000 gift, a donor would receive the full deduction in 2025—about $18,500 in tax savings. In 2026, $4,000 of that gift would no longer be deductible, and the tax savings would drop to about $16,100 due to the new cap.
Planning Tip: Consider making larger gifts in 2025 for maximum benefit.

• Annual Gift Example:
If your AGI is $200,000 and you plan to give $1,000, the entire amount is deductible in 2025. In 2026, that first $1,000 falls under the 0.5% AGI floor and would not qualify for a deduction.
Planning Tip: Consider “bunching” gifts into one year to exceed the threshold.

For Nonitemizers

Starting in 2026, you can deduct up to $1,000 ($2,000 for couples) for cash gifts even if you don’t itemize – creating a new opportunity for tax-beneficial giving.

What Should You Do?

If you’re considering a year-end gift to Right Moves For Youth or want to talk through these changes, feel free to reach out to:

• Amanda Schneider, Director of Philanthropy – aschneider@rightmovesforyouth.org
• April Harley, Director of Development – aharley@rightmovesforyouth.org

They’re both great resources and would love to help you think through what makes the most sense for your situation.

Thank you again for the way you invest in our young people.
Your generosity keeps this mission moving, and I’m grateful to be in this work with you. Watch the video below to see how your investment changes lives in multiple ways. https://youtu.be/pv-7G5Y-2ws?si=g40wm0ziGq65upBI

Ryan Grammatico
Executive Director
Right Moves For Youth

Right Moves For Youth is not a tax or financial advisor. For guidance specific to your situation, please consult a qualified tax or financial professional.