News Brief
Summary
Wealthy individuals are being advised by their lawyers and financial advisors to increase their charitable donations before the end of 2025. This is due to upcoming changes from a 2026 tax bill that will reduce the tax benefits of charitable giving for high-income earners.
Key Points
- Tax Change Deadline: Provisions in a tax bill passed under President Trump will take effect in 2026, reducing tax incentives for charitable donations by high earners.
- Advisor Recommendation: Experts advise “bunching” donations—making larger contributions now instead of spreading them out over future years.
- Specific Changes:
- A 0.5% floor on deductions: Donors can only deduct contributions exceeding 0.5% of their Adjusted Gross Income (AGI).
- A deduction ceiling: The top tax benefit for donations is reduced from 37% to 35%.
- Impact Example: A $1 million donation in 2025 could yield a $370,000 tax reduction. The same donation in 2026 could see a $70,000 smaller benefit due to the new rules.
- Alternative Strategies: For those who cannot donate immediately, using Donor-Advised Funds (DAFs) or making Qualified Charitable Distributions (QCDs) from retirement accounts are recommended strategies to maximize tax advantages.
新闻简报
总结
律师和财务顾问正建议高收入人群在2025年底前增加慈善捐款。原因是2026年将生效的一项税法变更，会减少高收入者慈善捐赠的税收优惠。
关键点
- 税收变更截止日期： 特朗普总统任期内通过的一项税法中的条款将于2026年生效，降低高收入者慈善捐赠的税收激励。
- 顾问建议： 专家建议”集中捐赠”——即现在进行大额捐款，而不是在未来几年内分散进行。
- 具体变更：
- 0.5%的扣除门槛：捐赠者只能扣除超过其调整后总收入（AGI）0.5%的慈善捐款部分。
- 扣除上限：捐赠的最高税收优惠从37%降至35%。
- 影响示例： 2025年进行100万美元的捐赠可能获得37万美元的税收减免。同样的捐赠在2026年，由于新规，税收优惠可能减少7万美元。
- 替代策略： 对于无法立即捐赠的人，建议使用捐赠者建议基金（DAFs）或从退休账户进行合格慈善分配（QCDs），以最大化税收优惠。
Original Article Link: https://www.cnbc.com/2025/10/23/why-top-earners-should-make-donations-before-2026.html