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The Above-the-Line Charitable Deduction Returns in 2026: Who It Helps and Who It Doesn't
Starting in 2026, households that take the standard deduction can deduct up to $2,000 of cash giving — permanently. It's a small number that quietly changes the math on bunching, and it's worth more to some donors than to others. Here's who actually benefits.

J.T. Hardcastle
13 hours ago6 min read


The Corporate 1% Giving Floor: What Business Owners Should Know Before They Write the Check
Starting in 2026, a company only deducts what it gives above 1% of taxable income — and the part below that line is usually gone for good. Here's how the new corporate floor works, why steady givers lose the most, and what business owners can change before December.

J.T. Hardcastle
Aug 176 min read


Bunching in the Floor Era: How Many Years of Giving Should You Stack at Once?
Bunching your charitable gifts into one big year is the standard fix for the new 0.5% floor. But two years, three, or five? Stack too little and you never clear the bar; stack too much and you run into the AGI ceiling. Here is how to size a bunch that actually fits your numbers.

J.T. Hardcastle
Jul 277 min read


Why the New Tax Law Made Donor Advised Funds More Valuable, Not Less
The 2026 tax rules trim the charitable deduction at both ends. Most donors assume that makes giving tools less useful. Here is why a donor advised fund actually gets more valuable under the new math, not less.

J.T. Hardcastle
Jul 66 min read


The 0.5% Floor: The Quiet 2026 Rule That Penalizes Donors Who Give a Little Every Year
A new 2026 rule erases the deduction on the first slice of what you give, and it lands hardest on people who give a steady amount every year. Here is how the 0.5% charitable floor works, who it penalizes, and a simple way to plan your giving so more of it actually counts.

J.T. Hardcastle
Jun 306 min read


DAF Bunching: How to Stack Five Years of Giving Into One Tax Year
The standard deduction is now so high that most people get no tax benefit from their giving at all. Bunching fixes that — you stack several years of gifts into one year, deduct it all at once, and let a donor advised fund hand the money out on the old schedule. Here's exactly how it works.

J.T. Hardcastle
Jun 295 min read
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