Upcoming Tax Law Changes (Effective 2026)
Beginning in 2026, changes in tax law may impact how charitable deductions apply—particularly for those who itemize and for higher-income households.
Because of these changes, some individuals may benefit from accelerating charitable giving into 2025. We recommend discussing your personal situation with a qualified tax advisor.
Gifts of Appreciated Assets
Donating assets such as publicly traded stock, real estate, or virtual currency that have increased in value can often provide significant tax advantages.
- Potential deduction at fair market value
- Avoidance of capital gains tax
- Tax-exempt sale by the church for full ministry impact
Qualified Charitable IRA Distributions (70½+)
If you are age 70½ or older, you may be eligible to give directly from your traditional (non-Roth) IRA through a Qualified Charitable Distribution (QCD).
- Up to $108,000 annually (indexed for inflation)
- Gift is not treated as taxable income
- May count toward required minimum distributions
- Distribution must be made directly to the church
Important Notice:
The information provided on this page is not intended as legal or tax advice. Please consult your CPA, attorney, or financial advisor before making any charitable or estate planning decisions.