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Another great question! 🎯 and of course we say “it depends” and “it’s not quick or easy”  when you do things right, we may find opportunities during our tax planning strategy meetings.  As we head toward the end of 2025, charitable giving deserves a second look 👀 — especially for taxpayers who itemize deductions and consistently support charitable organizations.

Here’s the key takeaway upfront:
👉 The charitable contribution rules for 2025 remain unchanged.
👉 But the rules will change starting in 2026 under the OBBBA.

That makes 2025 a critical planning year, not a year to procrastinate.

✅ What Still Works in 2025 (And Why It Matters)

For individual taxpayers, small business owners, and medical practitioners who itemize, 2025 continues to offer flexibility that will soon be limited.

💳 How Contributions Can Be Made

Charitable contributions in 2025 can still be made:

• By check ✔️

• By credit card ✔️

• Via food, toy and clothing drives✔️

• To eligible charitable organizations ✔️

• With proper documentation and receipts 📜

To confirm an organization qualifies, donors should use the IRS’s official resource:
🔎 IRS Tax-Exempt Organization Search Tool
👉 https://www.irs.gov/charities-non-profits/search-for-tax-exempt-organizations

📉 Why 2025 Is a Planning Opportunity (Before the OBBBA Changes)

Starting in 2026, itemized charitable deductions will be subject to a new limitation:

• A 0.5% Adjusted Gross Income (AGI) floor

• Only the portion of charitable contributions exceeding 0.5% of AGI will be deductible

📌 Reminder from our August 15th blog post:
If AGI is $100,000, the first $500 of charitable contributions will no longer produce a tax benefit beginning in 2026.

That limitation does not apply in 2025 — making this year a potential planning sweet spot 🍯.

🧠 Strategic 2025 Planning Ideas to Consider

Depending on your financial situation and charitable goals, 2025 may be the year to:

• Accelerate or “front-load” charitable giving before new floors apply

• Bunch charitable contributions into one tax year to maximize itemized deductions

• Coordinate giving with other deductions to remain above the standard deduction threshold

• Review giving patterns to ensure they align with both philanthropic intent ❤️ and tax efficiency 💵

For medical practitioners, law firm owners, and small business owners with fluctuating income, this type of planning can be especially impactful.

🔍 The Bigger Picture

This isn’t about rushing to write a check in December.
It’s about intentional giving with awareness of what’s changing.

The OBBBA doesn’t eliminate charitable deductions — but it reshapes how and when they provide tax value. Understanding those changes before they arrive allows you to give thoughtfully, strategically, and confidently.

⚠️ Bottom Line for 2025

• ✔️ Rules are still favorable for itemizers

• ✔️ Contributions by check or credit card still qualify

• ✔️ Contribution of food, toy and clothing still qualify

• ✔️ Eligible charities must be verified

• ⏳ 2025 may be your last opportunity before new deduction limits apply

Final Thoughts ✨ The main take-away to note before you head out for your holiday get togethers is, tax planning can save you big 💲especially when the timing is right.  So not really a “quick question”😅…but it is the right time to ask — and plan — before the rules change.

🚀Seems like this is another call to action, no wishful thinking, let’s not say “I wish I had…”,   and as always…

Feel free to search our website for some of our complementary resources or get in touch:  Contact us if you have tax concerns, tax minimization questions or want to discuss the next steps for your business success and financial goals.  Use our search box for those posts specific to tax minimization, business planning, business best practices, casualty losses, etc. and see what “pop’s” up. Here’s a link to prior blog posts on charitable giving.