As 2026 comes to a close, many of us are thinking about the people, organizations, and causes that make Jefferson County such a special place to call home. Whether you’re making your annual donation, supporting a favorite nonprofit, or planning a larger charitable gift, there are a few important changes to know about this year.

New Tax Benefits for Charitable Giving in 2026

Recent federal tax changes have introduced new opportunities and considerations for charitable giving:

• A new deduction for everyday donors: Beginning in 2026, individuals who take the standard deduction can deduct up to $1,000 in qualifying cash donations, or $2,000 for married couples filing jointly. This means more people may receive a federal tax benefit for supporting eligible charitable organizations, even without itemizing their deductions.
• New rules for those who itemize: Charitable deductions are now generally available only for contributions exceeding 0.5% of adjusted gross income. If you’re planning a larger gift, it may be worth speaking with your tax advisor about the timing of your contributions.
• Planning ahead for 2027: These new charitable giving rules will continue next year. With annual adjustments to tax brackets and deductions, reviewing your giving strategy now can help you make informed decisions about when and how to give.

A Few Ways to Make the Most of Your Year-End Giving

Give to the causes you care about. From housing and food security to education, the arts, and environmental stewardship, local nonprofits rely on community generosity. Every gift, regardless of size, helps strengthen Jefferson County.

Consider a gift of appreciated stock. Donating stock you’ve held for more than a year may offer tax advantages compared with selling it and donating the proceeds. Jefferson Community Foundation (JCF) can accept gifts of securities to benefit our own operations, an existing charitable fund, or other eligible nonprofits.

Explore giving from your IRA. If you’re age 70½ or older, a Qualified Charitable Distribution (QCD) may allow you to give directly from your IRA without adding the distribution to your taxable income. Certain charitable funds at JCF can receive QCDs, and these gifts may also count toward your Required Minimum Distribution.

Plan for the future. Whether you’re interested in establishing a donor-advised fund, creating a legacy gift, or simply being more intentional about your charitable giving, JCF can help you explore options that align with your values and goals.

Your Generosity Makes a Difference

At Jefferson Community Foundation, we believe philanthropy belongs to everyone. You don’t need to have a charitable fund or make a large gift to make a meaningful impact.

As you consider your year-end giving, remember that JCF is here as a resource. We can help you support local and national nonprofits, explore tax-smart giving opportunities, and build a charitable plan that reflects what matters most to you.

Have questions about year-end giving? We’d love to connect before December 31!

Tax benefits depend on individual circumstances. Please consult your tax or financial advisor for personalized guidance.