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Case Studies
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Preparing for 2026–27: What Nonprofit Leaders Need to Know About the New Charitable Giving Rules
The passage of the 2025 Reconciliation Act, often referred to as the “One Big Beautiful Bill Act” (OBBBA), introduced …
The passage of the 2025 Reconciliation Act, often referred to as the “One Big Beautiful Bill Act” (OBBBA), introduced sweeping updates to federal charitable giving regulations that will begin taking effect in 2026 and 2027. These changes will have far-reaching implications for nonprofits, donors, and fundraisers across all sectors.
For nonprofit leaders, now is the time to plan ahead. Understanding the new giving landscape early will help organizations adapt their fundraising strategies, communicate effectively with donors, and safeguard financial stability in the years ahead.
Key Changes to Charitable Giving Rules
A recent report from Arts, Culture, and Media Philanthropic Advisors, titled One Big Beautiful Bill Act and Charitable Giving in 2026: Guidance for Fundraisers, outlines several significant updates that will affect how individuals and corporations give.
Expanded Deduction for Non-Itemizers
Starting in 2026, taxpayers who do not itemize will be eligible for a charitable deduction on cash contributions, up to $1,000 for individuals and $2,000 for joint filers. Donations to private foundations and donor-advised funds do not qualify, and these amounts will not be adjusted for inflation. This change reintroduces a version of the universal charitable deduction, designed to encourage everyday donors to give.
Permanent 60 Percent Limit for Individual Cash Gifts
The new law makes permanent the increased deduction limit, 60% of adjusted gross income (AGI), for individuals contributing cash gifts to qualified charitable organizations. This continues a provision that had been temporary under prior legislation, ensuring greater flexibility for generous donors.
New 0.5 Percent Floor for Itemizers
Beginning in 2026, taxpayers who itemize may only deduct charitable gifts that exceed 0.5% of their AGI. In addition, those in the top tax bracket (37%) will receive a slightly reduced deduction value, 35 cents on the dollar rather than 37. While the difference may seem small, this adjustment could influence high-income donors’ giving behaviors.
Tax Credit for Scholarship Contributions
In 2027, a new tax credit of up to $1,700 will be available to taxpayers contributing to eligible scholarship-granting organizations that support students at private or religious K–12 schools. This credit will apply regardless of whether the taxpayer itemizes deductions, creating a new incentive for education-focused giving.
Corporate Deduction Floor Introduced
Corporate charitable giving will also be affected. Beginning in 2026, businesses can only deduct charitable donations that exceed 1% of taxable income, up to a ceiling of 10%. This change could encourage larger or multi-year giving commitments from corporate partners but may also require nonprofits to adjust their approach to sponsorship and corporate engagement.
What These Changes Mean for Nonprofits
The new rules create both challenges and opportunities for nonprofit organizations. While they may increase participation among smaller, non-itemizing donors, they could also complicate giving strategies for major donors and corporate partners. Strategic planning will be essential to help nonprofits maintain balance across their donor bases.
1. Engaging Everyday Donors
The reinstated universal deduction for non-itemizers provides an opportunity to engage a wider pool of small donors. Nonprofits should build fundraising campaigns that highlight how even modest contributions now carry tangible tax benefits. Messaging that connects giving directly to impact, such as “Your $100 gift not only supports our mission but is now tax-deductible”, can inspire participation from new supporters.
The upcoming scholarship tax credit also opens doors for organizations connected to education or youth programs. Communicating this new benefit early can help donors plan ahead and strengthen relationships with supporters interested in education equity.
2. Planning for Itemizers and Major Donors
For high-income donors and those who itemize, the 0.5% deduction floor and top-tier reduction may prompt new giving strategies. Fundraisers should be ready to discuss “bunching”, a method where donors concentrate multiple years of charitable giving into one tax year to exceed deduction thresholds and maximize impact.
Nonprofits can also encourage legacy giving and planned gifts as donors evaluate long-term financial strategies. With the Act’s increase in estate and gift tax exemptions, to $15 million for individuals and $30 million for couples, there’s greater opportunity for philanthropic estate planning that aligns with organizational sustainability goals.
3. Strengthening Corporate Partnerships
The new 1% minimum for deductible corporate giving means businesses will need to contribute at least that share of taxable income to qualify. Nonprofits should position themselves as strategic partners by proposing multi-year sponsorships, collaborative campaigns, or pooled giving initiatives that help corporate donors meet thresholds while achieving meaningful community outcomes.
This shift may also prompt companies to become more intentional in selecting nonprofit partners, valuing transparency, measurable results, and mission alignment more than ever before.
Turning Policy Changes into Strategic Opportunity
As Peter Hansen of Arts, Culture, and Media Philanthropic Advisors noted, the OBBBA reforms represent “both opportunities and challenges for nonprofits.” The expanded universal deduction could increase small-donor giving, while the new floors and limits may temper large-scale contributions. Success in this new environment will depend on thoughtful, proactive engagement.
Nonprofits should begin scenario planning now, reviewing donor data, updating messaging, and educating their supporters about how the rules will affect them. Creating segmented outreach strategies for small donors, major donors, and corporate partners will help organizations adapt smoothly to the evolving landscape.
How De Boer, Baumann & Company Can Help
At De Boer, Baumann & Company, we help nonprofits navigate the complex intersection of tax regulation, fundraising, and financial strategy. Our team works alongside nonprofit leaders to understand the implications of legislative changes, model potential impacts, and develop proactive approaches to donor engagement and compliance.
We partner with organizations to ensure they are prepared for what’s next, so they can continue focusing on what matters most: advancing their missions and strengthening their communities.
To read the full article by Timothy J. McClimon, please visit Forbes.
Facebook and Volunteer Engagement: Maximizing Opportunity While Managing Risk
In an era of rapid social media change, it’s easy to overlook Facebook in favor of newer platforms like …
In an era of rapid social media change, it’s easy to overlook Facebook in favor of newer platforms like TikTok or Instagram. Yet despite its age, Facebook remains one of the most powerful communication tools available to nonprofits. According to the Pew Research Center, roughly seven in ten U.S. adults still use Facebook, making it one of the most widely used social platforms in the country.
For organizations seeking to connect with supporters, mobilize volunteers, and strengthen community engagement, Facebook continues to offer immense value. However, it also poses distinct challenges, particularly around data privacy, audience reach, and platform ethics. Understanding how to balance these opportunities and risks can help nonprofits make the most of this enduring digital space.
Leveraging Facebook for Volunteer Recruitment
With 96% of nonprofits maintaining a Facebook presence, the platform remains a vital recruitment tool. To use it effectively, nonprofits should first ensure that managing Facebook activity is a defined part of someone’s job responsibilities. Consistent posting and engagement are key to staying visible in followers’ feeds.
When posting volunteer opportunities, framing matters. Each post should connect volunteer participation directly to the organization’s mission or cause.
Deadlines, incentives, and timely messaging all help spark action. Even for ongoing opportunities, creating urgency, like “Sign up by December 1 to receive a volunteer welcome kit”, can boost engagement. Nonprofits can also expand their reach by cross-posting opportunities on networks such as VolunteerMatch or local community Facebook groups.
Another effective tactic is to personalize posts. Staff or volunteer coordinators can use their own voices to make posts more relatable: “I’ll be at our river cleanup this weekend, join me in making a difference!” This approach humanizes the organization and fosters a stronger sense of connection with prospective volunteers.
Finally, using Facebook’s event tools to promote volunteer days or training sessions can drive interest. Posts should link directly to the organization’s own “Volunteer With Us” webpage rather than relying on Facebook Messenger for sign-ups, ensuring a smoother and more secure experience.
Retaining and Recognizing Volunteers
Recruitment is only half the equation. Once volunteers are on board, maintaining engagement is just as important, and Facebook can be a useful tool for this as well.
Nonprofits that collaborate with partner or “affinity” organizations, such as churches, service clubs, alumni groups, or local businesses, should follow and tag those partners on Facebook when posting volunteer updates. Tagging these organizations acknowledges their contributions and helps extend the post’s reach to broader audiences.
Encouraging volunteers to share their own photos or reflections on social media also deepens engagement. For example, a volunteer might post a picture from a community event and tag both the nonprofit and their affinity group, inspiring others to get involved.
Organizations can strengthen volunteer relationships through personalized gestures online: posting birthday wishes (with consent), tagging volunteers in event photos, or simply “liking” their posts. These small actions build connection and demonstrate appreciation, helping to sustain long-term involvement.
Protecting Volunteer Privacy
While social media helps build community, it can also expose volunteers to unwanted visibility. Nonprofits should take proactive steps to protect their supporters’ privacy and data.
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Avoid collecting personal information directly on Facebook. Instead, direct interested individuals to a secure volunteer sign-up form on your organization’s website.
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Obtain written consent before sharing photos or tagging volunteers. This not only ensures compliance with privacy standards but also respects individual comfort levels.
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Include a social media permission section in volunteer applications. This form can outline how photos, names, or stories might be used in newsletters or online platforms, allowing volunteers to choose the level of exposure they’re comfortable with.
While no process can eliminate all risks, establishing clear boundaries and policies helps make social media engagement safer for both the organization and its volunteers.
The Evolving Role of Social Media in Volunteerism
Volunteer management practices have changed dramatically over the years. Where once volunteer lists were built manually from local directories, nonprofits now use digital tools to connect with supporters worldwide. Yet the core principles remain the same: consistent communication, recognition, and trust-building are still at the heart of successful volunteer engagement.
Even as new social media platforms rise and fall in popularity, Facebook continues to be an essential part of many nonprofits’ outreach and volunteer recruitment strategies. Understanding the platform’s strengths, and navigating its challenges responsibly, can help organizations expand their reach, strengthen relationships, and grow their capacity for impact.
How De Boer, Baumann & Company Can Help
At De Boer, Baumann & Company, we know that volunteer engagement is central to a nonprofit’s success. Our team helps organizations strengthen operational strategies, from financial planning to program development and digital engagement.
We partner with nonprofits to navigate evolving challenges, whether that means adopting new technology, maintaining compliance, or building systems that support sustainable growth. By combining practical expertise with a deep understanding of the nonprofit landscape, we help organizations focus on what truly matters: advancing their missions and serving their communities.
To read the full article by Jan Masaoka, please visit Nonprofit Quarterly.
Navigating What’s Next: Legislative Opportunities and Challenges for Nonprofits
As Congress moves beyond the “One Big Beautiful Bill Act” (OBBBA), a new wave of legislative priorities is beginning …
As Congress moves beyond the “One Big Beautiful Bill Act” (OBBBA), a new wave of legislative priorities is beginning to take shape. These shifting dynamics present both opportunities and challenges for nonprofit organizations, especially as the federal government revisits tax policy, funding decisions, and regulatory reform.
For nonprofits that engaged in advocacy during OBBBA’s development, there are valuable lessons to carry forward. Strategic communication and proactive engagement helped the sector secure meaningful wins, including the removal of several proposed tax hikes and the establishment of a permanent charitable deduction for non-itemizing taxpayers. Those same tactics will be critical as nonprofits face the next round of policy debates on Capitol Hill.
Lessons from the OBBBA Experience
When OBBBA was under consideration, nonprofits faced potential tax provisions that could have significantly reduced the resources available for mission-driven work. Through coordinated outreach and clear messaging, the sector helped lawmakers understand how additional taxes, such as those on private foundations and employee parking benefits, would negatively affect their ability to serve communities.
The result was a favorable outcome: proposed tax increases were removed, and a permanent charitable deduction was secured for the 90% of taxpayers who do not itemize their returns. This achievement underscored how effective storytelling and sector-wide advocacy can shape legislative outcomes in ways that strengthen philanthropy and community investment.
Renewed Legislative and Tax Policy Risks
While the OBBBA chapter has closed, the possibility of renewed legislative threats remains. Congressional tax committee leaders have indicated that certain tax measures removed from the bill could resurface in future discussions, potentially aimed at raising federal revenue through changes to the tax-exempt sector.
At the same time, increased scrutiny of nonprofits by both Congress and the White House has created a more cautious political environment. Organizations should be prepared for heightened oversight, expanded reporting expectations, and new compliance requirements that could emerge as part of broader fiscal reform efforts.
IRS Reform: A Double-Edged Sword
Lawmakers are also considering an Internal Revenue Service (IRS) reform package, one that could have both positive and challenging implications for charitable organizations.
On the positive side, reform could simplify tax filing for 501(c)(3)s, reduce administrative delays, and strengthen donor privacy protections. However, critics of the nonprofit sector may push for additional disclosure requirements, including the reporting of foreign donations or international grantmaking data.
There is also discussion around potential changes to Form 990, the core financial disclosure document for nonprofits. While reform could bring useful modernization and transparency, poorly designed amendments could also increase administrative burden and compliance costs.
Potential Progress on Retirement and Giving Incentives
One area that may offer bipartisan cooperation is retirement reform. Lawmakers are considering proposals that could support nonprofit employees and encourage greater charitable participation.
This may include enhancements to 403(b) retirement accounts and adjustments that allow individuals with IRAs to make charitable contributions through donor-advised funds more easily. If these proposals gain traction, they could help nonprofits attract and retain talent while also promoting philanthropy among donors.
The Importance of Advocacy and Engagement
Nonprofits operating in today’s political environment face both heightened scrutiny and new opportunities to shape policy. Advocacy will play a central role in determining which direction future legislation takes.
During OBBBA negotiations, the nonprofit sector’s unified, fact-based approach helped remove several unfavorable provisions and secure lasting charitable incentives. That success demonstrates the power of consistent, constructive engagement. As Congress revisits fiscal and tax policy in the months ahead, nonprofits must continue to advocate early, collaborate with allies, and present practical policy solutions that highlight their community impact.
By engaging lawmakers in a proactive and solutions-focused manner, nonprofits can ensure their perspectives are included in policy decisions that directly affect their missions.
How De Boer, Baumann & Company Can Help
At De Boer, Baumann & Company, we understand that legislative changes can have significant implications for nonprofit organizations. Our team helps clients interpret emerging policy developments, assess financial risks and opportunities, and plan strategically in response to evolving regulations.
By staying informed and engaged, nonprofits can navigate uncertainty with confidence, protecting their resources, strengthening compliance, and continuing to deliver vital services to the communities they serve.
To read the full article by Geoffrey Paul, please visit The NonProfit Times.