What the “One Big Beautiful Bill Act” Means for Your Charitable Donations
Congress has passed the One Big Beautiful Bill Act, and while much of the attention has focused on larger, more controversial changes, there’s a smaller provision that deserves the spotlight—especially for anyone who gives to charity.
Charitable Deductions for Non-Itemizers: What’s New?
For years, only taxpayers who itemized their deductions could claim a tax benefit for charitable contributions. This meant that the majority of filers—nearly 70%, even before recent tax law changes—received no tax incentive for their generosity. Donations to churches, temples, the Heart Association, Girl Scouts, and other charities simply didn’t count at tax time unless you itemized.
This was not just unfair; it was also poor public policy. Encouraging charitable giving is good for our communities, and the tax code should reflect that.
Above-the-Line Deductions: A Proven Idea
During the COVID-19 pandemic, Congress experimented with allowing an “above-the-line” deduction for charitable contributions. In 2020 and 2021, single filers could deduct up to $300 even if they didn’t itemize—a move that made a real difference when charities needed support the most.
The New Law: Increased Deductions for Everyone
Starting in 2025, the One Big Beautiful Bill Act makes this above-the-line deduction permanent and even more generous:
Individuals: Can deduct up to $1,000 in charitable donations
Married couples: Can deduct up to $2,000
This means almost every taxpayer will be able to benefit from their charitable giving, regardless of whether they itemize deductions.
What This Means for You
If you make charitable donations, you’ll now see a direct tax benefit. But with this benefit comes responsibility:
Make donations by check whenever possible. Checks provide clear documentation.
If you donate cash, always get a receipt and keep it for your records. This can be a hassle, so checks are generally easier.
For members of religious communities (such as those who give cash to monks at Buddhist temples): Please consider switching to checks or always requesting a receipt. Most temples are 501(c)(3) organizations, so your donation is eligible, but you need proper documentation for the IRS.
When you write a check to a charity, the money goes directly into the organization’s bank account, and you have the proof you need for your tax return.
Why This Matters
This change is a win for fairness and for public policy. It will require a bit more record-keeping at tax time, but it’s the right move to support charitable organizations and recognize the generosity of everyday taxpayers.
If you have questions about how these changes affect your taxes or how to properly document your charitable giving, the Law Office of Louis S. Haskell is here to help.
Need tax advice or support with your charitable contributions?
Contact us today or visit attorneyhaskell.com for more information.