It’s tax season, which means it’s a terrific time to ensure that your charitable giving goals are on track. Even if a professional prepares your income tax return, it’s useful to quickly review a few basic rules, especially in light of key tax law changes effective on January 1, 2026. 

New rules for itemizing charitable deductions

Starting in 2026, you’ll only be able to deduct charitable contributions if you itemize and your charitable giving is more than 0.5% of your adjusted gross income (AGI).

This change may make it more appealing to “bunch” contributions into a single year - such as through a Donor Advised Fund at the Jewish Community Foundation - so that total giving comfortably exceeds both the standard deduction and the new AGI floor.

Also new: even if you’re in a high tax bracket, charitable deductions will be capped at a 35% rate, meaning they won’t reduce your taxes at your full income‑tax bracket. The good news: you can still deduct cash gifts to public charities (such as a fund at JCF) up to 60% of your AGI, and gifts of appreciated assets up to 30%.

A new benefit for people who don’t itemize

Beginning in 2026, non‑itemizers can take a small charitable deduction “above the line”: up to $1,000 for individuals, and up to $2,000 for couples filing jointly. This only applies to cash gifts directly to charities (not to Donor Advised Funds), but it could be a meaningful incentive for young adults or anyone who normally takes the standard deduction.

Document your charitable deductions

Not surprisingly, documentation rules remain in place. You’ll still need: a written acknowledgement from the charity for gifts over $250, an IRS Form 8283 for non‑cash gifts over $500 and a qualified appraisal for gifts over $5,000, such as stock or real estate.

If you organize your giving through a JCF Donor Advised Fund, you only need the receipt for your contribution to the fund, not for every grant you make from it. Many donors find this simplified recordkeeping especially helpful at tax time.

If you are age 70 ½ or older, consider gifts from your IRAs

Qualified Charitable Distributions (QCDs) remain very tax‑efficient, and they’re not affected by the new deduction limits. In 2026, you’ll be able to give up to $111,000 per person directly from an IRA to certain types of charitable funds or charities. These gifts don’t count as taxable income and can also satisfy required minimum distributions if you’ve reached the age where those apply.

One reminder: QCDs can’t go into a Donor Advised Fund, but they can create or support other kinds of funds at JCF, such as a restricted fund or an endowment. If you’d like to learn more about strategies for using QCDs and other IRA giving options through JCF, please get in touch. We’re always happy to help you explore what might work best for you.

We’re Here for You

There’s a bit more complexity in 2026, but you don’t have to sort it out alone. Feel free to share this summary with your tax professional. We’re honored to partner with you and your advisors to make sure your giving aligns with both your values and your financial plans.

Suzanne Galblum Dicken
Director of Philanthropy
Jewish Community Foundation of Greater Kansas City
sdicken@jcfkc.org
(913) 327-8286