Giving and Tithing in 2026: What the Tax Changes Mean for You

Let me say something first. Giving to your church or ministry should come from conviction, not a tax calculator. If you give, keep giving.

The tax rules only affect how you time and document that giving. For 2026, those rules changed.

A new deduction if you don't itemize

For years, most households that took the standard deduction got no tax benefit from their gifts. Starting in 2026, that changes. If you take the standard deduction, you can deduct up to $1,000 of cash gifts to qualified charities, or $2,000 if you're married filing jointly. Gifts to churches count. Gifts to donor-advised funds do not.

If you itemize, there is a new floor

The 2026 standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly. Most people take it, because their itemized deductions don't add up to more.

For those who do itemize, a new rule starts in 2026. The first half of one percent of your adjusted gross income in charitable gifts no longer counts. On $100,000 of income, that is the first $500.

Bunching

Suppose your giving and other itemized deductions sit just under the standard deduction. Bunching means giving two years' worth in one year, then taking the standard deduction the next. A donor-advised fund can help, because you give to the fund in the big year and send gifts to your church or other charities over time. It only works if the bunched year clears the standard deduction, so the numbers need to be run first.

Giving stock

Say you've held an investment for more than a year, it has grown in value, and you itemize. Donating the shares directly to a qualified charity can generally let you deduct the market value without paying tax on the gain. Not every church can accept stock, so ask before you plan around it.

Keep the paper

For any single gift of $250 or more, you need a written acknowledgment from the church or charity before you file. Most churches send year-end giving statements, so check that yours will arrive and matches your own records.

One thing to do today

Add up your giving so far this year, then compare it to the standard deduction for your filing status. That one comparison tells you whether bunching is worth a conversation.

Ralph Estep Jr., LPA
This article is general information and not personal tax advice. Your situation may differ, so talk with a licensed professional before making decisions.