2026 Giving Opportunities and Tax Changes

New Tax Laws Bring New Opportunities for Donors

For more detailed information or to discuss the best planned giving options for your situation, we recommend consulting with your tax or estate advisor.

Beginning in 2026, taxpayers who take the standard deduction will once again receive a limited tax break for charitable donations—up to $1,000 for individuals or $2,000 for couples filing jointly. If you fall into this category, it’s a great time to become a member of our Solana Society, our community of recurring donors.

For donors who itemize their deductions: A “floor” of 0.5% has been implemented on the deductions a donor can take for a charitable gift. Ex. If your Adjusted Gross Income (AGI) is $200,000, the first $1,000 you give will not be deductible. Only giving above that amount will qualify.

Estate Taxes and Gift Tax Exemption The federal estate and gift tax exemption rises to $15 million per person (indexed for inflation), meaning very few estates will owe federal estate tax. These laws differ from state to state. The threshold for state taxes might be lower depending on where you live. Learn more about bequests and legacy gifts.

Non-cash giving options are beneficial ways to give more while seeing additional tax benefits. For donors with large estates, planned giving and legacy gifts may offer additional benefits, despite the changes. These include Donor Advised Funds, Qualified Charitable Distributions, and donations of Securities and Stocks.

For more detailed information or to discuss the best planned giving options for your situation, we recommend consulting with your tax or estate advisor.

If you have questions about giving to Solana Center, please reach out to our development team: development@solanacenter.org