Topic
Charitable Contribution Deduction
255 published works
TaxSlaw
“For Want of a Nail” – A Poor Reason to Lose a Charitable Contribution Deduction
By Louis Vlahos
Encourage But Verify “It is more blessed to give than to receive.”[i] Undoubtedly, you’re familiar with the foregoing proverb that seeks to encourage “charitable behavior” among the members of society,…
Wills, Trusts & Estates Prof Blog
Business Tax Rules to Expense Charitable Contributions: Structuring Charitable Contributions to Reduce the Amount Subject to Income Floors in the OBBBA and Deduction Limits
The rules for charitable tax deductions changed significantly under the One Big Beautiful Bill Act (OBBBA), which takes effect January 1, 2026. Traditionally, individuals could deduct charitable donations only if…
For Purpose Law Group Blog
Report: New Charitable-Deduction Provisions in OBBBA Will Hurt More Than Help
There is an elegantly simple phrase – “the ‘Current Context’” – coined last year by the Center for Effective Philanthropy to convey that the Trump 2.0 Inauguration commenced an…
Nonprofit Law Prof Blog
McClelland, Theory and Evidence for a Tax-Day Deduction
Robert McClelland (Urban Institute) has posted Theory and Evidence for a Tax-Day Deduction. Here are the key takeaways: Extending the charitable deduction deadline to tax filing day would allow taxpayers…
Nonprofit Law Prof Blog
Second Circuit Upholds Charitable Contribution Deduction State Tax Credit Quid Pro Quo Regs
Yesterday the U.S. Court of Appeals for the Second Circuit issued an opinion concluding that the IRS did not exceed its statutory authority when it issued a regulation requiring taxpayers…
Larry's Tax Law
One Big Beautiful Bill Act, H.R. 1 – 119th Congress (2025-2026): Part VII – The Rules Relating to the Deductibility of Individual Charitable Contributions Have Changed
By Larry Brant
In this seventh installment of my multi-part series on the One Big Beautiful Bill Act (the “Act”), I discuss provisions of the Act that impact the deductibility of individual charitable…
Gulf Coast Business Law Blog
One Big Beautiful Bill Imposes an AGI Floor on Charitable Contributions Deductions
By Caroline Lafourcade, Bob Angelico, John Rouchell, Leon H. Rittenberg III, Kevin Naccari, Jr.
On July 4, 2025, the President of the United States signed the One Big Beautiful Bill (the “Bill”), which included significant taxing and spending modifications. To pay for extending certain…
Nonprofit Law Prof Blog
New Floors and Ceilings for the Charitable Contribution Deduction Worry Stakeholders
The Big Beautiful Bill good news for charity is that starting in 2026, average taxpayers can once again take a deduction for charitable contributions. As a practical matter, the charitable…
Nonprofit Law Blog
Some Highlights of H.R. 1 – One Big Beautiful Bill Act
On July 4, 2025, President Trump signed H.R. 1 – the One Big Beautiful Bill Act – into law. We’ve seen and many have written about prior iterations of the…
Nonprofit Law Prof Blog
Governor Moore’s Charitable Contribution Proposal Cuts Off Noses.
In Maryland, Governor Wes Moore proposes to double the state's standard deduction while at the same time eliminating the charitable contribution deduction altogether. That is significantly different from what happened…