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The 35% Deduction Cap: Why Top-Bracket Givers Get Less Back on Every Dollar in 2026
Starting in 2026, a donor in the top bracket gets 35 cents back on a charitable dollar instead of 37. Here is how the new deduction cap works, who actually feels it, and the moves that make the same generosity go further.

J.T. Hardcastle
Jul 136 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


How a Donor Advised Fund Actually Works (Without the Jargon)
People hear "donor advised fund" and picture something complicated, expensive, and reserved for the ultra-wealthy. It's none of those things. Here's the plain-English version — how a DAF works, what it does to your taxes, and the handful of things it's genuinely good (and bad) at.

J.T. Hardcastle
Jun 296 min read


The Real Tax Math on Donating a Paid-Up Policy
That old paid-up life insurance policy you no longer need can become a meaningful charitable gift. But the deduction isn't what most people assume — life insurance follows a special rule that can cut your write-off well below the policy's value. Here's the real tax math, and the two ways to give a policy away.

J.T. Hardcastle
Jun 295 min read


DAFs and the OBBBA: What the New Tax Law Changed for High-Net-Worth Givers
The One Big Beautiful Bill Act quietly rewrote the arithmetic of charitable giving for 2026. A new deduction floor, a cap for top earners, a fresh break for non-itemizers, and a rule for corporations. Here's what actually changed, what it means for your donor advised fund, and how to give around it.

J.T. Hardcastle
Jun 295 min read


Why High Earners Should Front-Load Their DAF in Peak-Income Years
Not every income year is equal, and your giving shouldn't treat them as if they were. In a peak-income year — a bonus, a business sale, a big vesting event — a charitable deduction is worth far more. Front-loading a donor advised fund captures that value while it's available. Here's the case, and the cautions.

J.T. Hardcastle
Jun 295 min read
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