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2025 Year-End Giving Guide
Important Information for Donors and Friends of Christ The Teacher
As we approach the end of 2025, this year presents a unique and time-sensitive opportunity for charitable giving. Significant federal tax law changes are scheduled to take effect in 2026, making 2025 an especially important year for donors who wish to maximize the impact of their generosity — for themselves and for the mission of Christ The Teacher.
Below is a helpful overview you may use as you plan your year-end giving. As always, we encourage you to consult your financial or tax advisor to determine the best strategy for your personal situation.
Why 2025 Matters
New federal legislation (“One Big Beautiful Bill Act”) will bring several tax changes in 2026 that may limit or reduce certain charitable tax advantages. For many households — especially those who itemize deductions — making gifts this year may offer greater tax benefit than waiting until 2026.
Key Considerations for 2025
For Donors Who Itemize (Including High-Income Households)
1. Consider “Accelerated” or “Bunched” Giving
Donors may choose to combine several years of charitable gifts into 2025 to take advantage of the current, more favorable deduction rules.
2. No AGI “Floor” Until 2026
In 2025, your charitable gifts (up to normal IRS limits) are fully deductible.
Beginning in 2026, only the portion of your giving that exceeds 0.5% of your Adjusted Gross Income (AGI) will qualify for a deduction.
3. Higher Deduction Value in 2025
In the highest tax bracket, charitable deductions offset tax at 37% this year.
In 2026, the top rate will drop to 35%, reducing the value of charitable deductions.For Donors Who Do Not Itemize
No Special Deduction in 2025
Non-itemizers cannot claim an additional charitable deduction this year.New 2026 Deduction Coming
Beginning in 2026, non-itemizers may claim an “above-the-line” deduction of up to:$1,000 for single filers
$2,000 for married couples filing jointly
This applies to cash gifts made directly to operating charities like Christ The Teacher.