The One Big Beautiful Bill Act (OBBBA)

How you can make the most of your giving under the new tax law

Get informed for wise giving decisions

The One Big Beautiful Bill Act (OBBBA) creates some shifts in the landscape of charitable giving while also providing permanence to provisions of the 2017 Tax Cuts and Jobs Act (TCJA) that will allow more certainty in your charitable planning. These new provisions will reshape how deductions work, alter income tax rates, modify estate and gift tax thresholds, and influence many other aspects of giving. For givers who want to be both strategic and wise, understanding this law can help you make the most of your generosity.

Optimize your plan

Find out if your 2026 giving plan can be maximized under the new laws.

Understand the timing

Learn about provisions that are effective in 2026 and beyond.

Stay informed

Get helpful articles, a downloadable PDF, and a webinar recording to help you make the most of your giving under the new law.

How OBBBA might change your giving

Watch our webinar “New tax laws: What’s changing for your giving under OBBBA?” In August 2025, NCF’s team of charitable giving professionals studied the new law to discuss the impact it would have on giving and how to maximize the opportunities it offers. Whether you’re a giver, an advisor, or a charity leader, you’ll learn new information to help you navigate the new law and make the most of every gift.

What you need to know about OBBBA

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Learn more about how OBBBA’s tax changes could impact your giving

The One Big Beautiful Bill Act (OBBBA) brings a lot of moving parts to federal tax law starting in 2026 — especially for donors and financial planners. Below are three concise resources that break down key shifts that may affect donor strategies, charitable deductions, and tax-efficient giving.

Giving from your IRA

A practical guide to using your IRA for charitable gifts this year, with age-based strategies like qualified charitable distributions (QCDs) and regular distributions that can help you support the causes you care about while managing tax considerations.

10 tax law changes effect in 2026

Explore 10 tax law changes taking effect in 2026, including a new charitable deduction for non-itemizers, the introduction of a 0.5% of AGI charitable deduction floor, the 35% deduction cap for donors in the 37% tax bracket, and more.

3 major changes to the charitable deduction

Learn how the OBBBA has changed how nearly every American taxpayer can deduct contributions on federal returns for 2026 and after. And see an example of how the new charitable deduction rules (effective in 2026) work.