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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


QCDs in 2026: The Charitable Move the New AGI Floor Can't Touch
The new 0.5% floor and the 35% deduction cap both operate on itemized deductions. A qualified charitable distribution isn't one. Here's how a gift sent straight from an IRA sidesteps both rules, what the 2026 limits are, and the traps worth knowing before December.

J.T. Hardcastle
Aug 248 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


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


Estate Tax Exemption Sunset 2026: What Changed and Why It Matters This Year
For years, advisors warned that the estate tax exemption would be cut roughly in half at the end of 2025. Families rushed to plan around the "sunset." Then it didn't happen. The 2026 law made a $15 million exemption permanent instead. Here's what actually changed, and why your estate plan still matters this year.

J.T. Hardcastle
Jun 294 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
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