Major tax changes are coming in 2026 through the newly passed One Big Beautiful Bill (OBBBA), and several provisions directly affect charitable giving. Some details are complex, but the message is simple: being thoughtful and strategic in your giving will matter more than ever. Here are a few things you might want to know: 

There are new deduction rules for itemizers
Beginning in 2026, itemizers can only deduct the portion of their giving that exceeds 0.5% of their adjusted gross income (AGI). For example, a family with $200,000 of AGI will see the first $1,000 of giving excluded from deduction. High-income donors will also face a 35% cap on the value of itemized deductions (down from 37%). Those who don’t itemize gain something new—an “above-the-line” deduction up to $1,000 (single) or $2,000 (joint) for cash gifts to public charities such as Crown College. 

Larger gifts remain fully deductible
Congress made permanent the 60% of AGI limit for cash gifts and kept the 30% limit for appreciated assets. This provides clarity for those planning significant year-end or multi-year commitments. As before, giving appreciated stock or making a qualified charitable distribution (QCD) from an IRA remains among the most tax-efficient ways to give—especially for those aged 70½ or older who can satisfy required minimum distributions while lowering taxable income. 

There are new incentives for businesses who give
Starting in 2026, corporations must give at least 1% of taxable income to claim any charitable deduction (the 10% cap remains). For example, a company with $5 million in taxable income will need to contribute more than $50,000 to qualify. Crown’s Business Partners Program offers an easy way for companies to meet this new giving threshold while advancing student and community impact. 

Finally, some students will need more assistance
There are financial aid adjustments scheduled for 2026-27. This will make some students ineligible for Pell Grants, increasing the importance of scholarships, donor support, or other avenues to finance their educational investment. 

In short, with the nation’s new tax code you may want to adjust your giving strategy, but it will not change the impact of your giving. In some cases, you may have the opportunity to have an even greater Kingdom impact. Every gift to Crown College continues to shape lives, strengthen faith, and expand opportunities for students called to impact the world for Christ. And Crown’s donors are the heroic supporters partnering with the Lord in this mission.