{"id":15978,"date":"2026-01-21T09:20:30","date_gmt":"2026-01-21T14:20:30","guid":{"rendered":"https:\/\/learningally.org\/?p=15978"},"modified":"2026-02-02T11:34:21","modified_gmt":"2026-02-02T16:34:21","slug":"the-one-big-beautiful-bill-and-philanthropy-what-donors-need-to-know","status":"publish","type":"post","link":"https:\/\/learningally.org\/resource\/the-one-big-beautiful-bill-and-philanthropy-what-donors-need-to-know","title":{"rendered":"The One Big Beautiful Bill and Philanthropy: What Donors Need to Know"},"content":{"rendered":"\n<p>As a new tax year begins, changes in federal tax law are poised to influence how we think about giving back\u2014this year and beyond. For organizations like Learning Ally, and for the donors who support <a href=\"https:\/\/wp-media.learningally.org\/wp-content\/uploads\/LA-2025-Annual-Impact-Report.pdf?_gl=1*pr60b4*_gcl_au*MTIyNTY2MzU3Mi4xNzY3OTgwNDQx*_ga*MTg2MzYwODg3LjE3Njc5ODA0NDE.*_ga_W8T8BTTJ6B*czE3Njc5ODA0NDEkbzEkZzAkdDE3Njc5ODA0NDEkajYwJGwwJGgxMTA3MTc5MDIz\">our mission to improve literacy for struggling readers<\/a>, this moment carries both practical implications and personal significance. Signed into law on July 4, 2025, the <strong>One Big Beautiful Bill Act (OBBBA)<\/strong> introduces significant changes to how charitable contributions are incentivized through the tax code, with most provisions taking effect in <strong>2026<\/strong> and additional changes beginning in <strong>2027<\/strong>. Together, these shifts are already shaping how individuals plan for thoughtful, mission-driven giving in the years ahead.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"alignleft size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/wp-media.learningally.org\/wp-content\/uploads\/image-25-1024x576.jpg\" alt=\"\" class=\"wp-image-15979\" style=\"width:442px;height:auto\" srcset=\"https:\/\/wp-media.learningally.org\/wp-content\/uploads\/image-25-1024x576.jpg 1024w, https:\/\/wp-media.learningally.org\/wp-content\/uploads\/image-25-300x169.jpg 300w, https:\/\/wp-media.learningally.org\/wp-content\/uploads\/image-25-768x432.jpg 768w, https:\/\/wp-media.learningally.org\/wp-content\/uploads\/image-25-1536x864.jpg 1536w, https:\/\/wp-media.learningally.org\/wp-content\/uploads\/image-25.jpg 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n<p>Overall, the law broadens access to <a href=\"https:\/\/learningally.org\/resource\/give-the-gift-of-literacy-why-year-end-giving-to-learning-ally-matters-more-than-ever\">charitable giving<\/a> for middle-income households. While the current Bill may reduce traditional tax incentives, it opens the door for corporations to view philanthropy through a strategic lens. By leveraging marketing budgets for brand partnerships and social impact initiatives, companies can drive customer loyalty and brand growth while still making a meaningful difference.<\/p>\n\n\n\n<p>Understanding these shifts is essential for making informed, mission-aligned decisions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-key-changes-affecting-charitable-giving\"><strong>Key Changes Affecting Charitable Giving<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-expanded-giving-for-non-itemizers\"><strong>Expanded Giving for Non-Itemizers<\/strong><\/h3>\n\n\n\n<p>Beginning in 2026, taxpayers who do not itemize deductions may claim a new <strong>above-the-line deduction<\/strong> for cash gifts to public charities\u2014up to <strong>$1,000 for single filers<\/strong> and <strong>$2,000 for joint filers<\/strong>.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-monthly-giving-to-help-struggling-readers-adds-up\"><strong>Monthly Giving to Help Struggling Readers Adds Up<\/strong><\/h3>\n\n\n\n<p>Giving monthly to Learning Ally is a powerful way to create consistent, lasting impact for students with reading challenges. A recurring gift allows you to spread your generosity across the year, support learners when they need it most, and align your giving with both thoughtful financial planning and meaningful literacy outcomes.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/supportus.learningally.org\/give\/60170\/#!\/donation\/checkout\">Gifts of $75 per month<\/a> ($900 annually) can provide six of our nation\u2019s most vulnerable families free access to an annual <a href=\"https:\/\/learningally.org\/solutions-for-home\/homeschool\">Learning Ally Audiobook Solution membership<\/a>.<\/li>\n\n\n\n<li><a href=\"https:\/\/supportus.learningally.org\/give\/60170\/#!\/donation\/checkout\">Gifts of $50 per month<\/a> ($600 annually) can provide five Blind or Visually Impaired College Students free access to an annual Learning Ally Audiobook Solution membership.<\/li>\n\n\n\n<li><a href=\"https:\/\/supportus.learningally.org\/give\/60170\/#!\/donation\/checkout\">Gifts of $25 per month<\/a> ($300 annually) can provide two students who struggle with reading print due to a learning difference, such as dyslexia, with access to the Learning Ally Audiobook Solution for one year.<\/li>\n\n\n\n<li><a href=\"https:\/\/supportus.learningally.org\/give\/60170\/#!\/donation\/checkout\">Gifts of $11.25 per month<\/a> ($135 annually) can provide a child at-home access to our library of more than 70,000 audiobooks and textbooks on the only app designed for students who learn differently.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-what-this-means\"><strong>What this means:<\/strong><\/h3>\n\n\n\n<p id=\"h-what-this-means-this-change-is-expected-to-encourage-more-everyday-donors-to-give-potentially-increasing-participation-and-support-for-nonprofits-that-engage-middle-income-households\">This change is expected to encourage more everyday donors to give, potentially increasing participation and support for nonprofits that engage middle-income households.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-new-deduction-floor-for-itemizers\"><strong>New Deduction Floor for Itemizers<\/strong><\/h3>\n\n\n\n<p>Itemizing taxpayers now face a <strong>0.5% Adjusted Gross Income (AGI) floor<\/strong>, meaning only charitable contributions exceeding that threshold are deductible. For example, a donor with an <strong>AGI of $200,000<\/strong> must contribute <strong>more than $1,000<\/strong> before charitable gifts become deductible.<\/p>\n\n\n\n<p>This change creates an opportunity for <strong>intentional, transformative giving<\/strong>. By spreading contributions across the year\u2014through monthly or recurring gifts\u2014donors can meet or exceed the threshold without the burden of a single large contribution, while sustaining impact all year long.<\/p>\n\n\n\n<p><strong>What this means:<\/strong><strong><br><\/strong>Consistent giving can help you reach deductibility thresholds while providing steady, reliable support for students who depend on access to reading.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-transforming-the-lives-of-students-who-need-it-most\"><strong>Transforming the Lives of Students Who Need It Most<\/strong><\/h3>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-here-s-how-your-support-at-different-levels-translates-into-real-impact-for-students-with-reading-challenges\">Here\u2019s how your support at different levels translates into real impact for students with reading challenges:<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>$1,000 donation:<\/strong><strong><br><\/strong>Enables Learning Ally to produce approximately five new human-narrated audiobooks, bringing fresh, high-quality content into our library and giving students access to the most up-to-date learning materials.<\/li>\n\n\n\n<li><strong>$1,200 donation:<\/strong><strong><br><\/strong>Can provide a small school with access<strong> <\/strong>to Learning Ally\u2019s Audiobook Solution and educator resources that help struggling readers stay engaged and on grade level.<\/li>\n\n\n\n<li><strong>$3,000 donation: <\/strong><strong><br><\/strong>Can<strong> <\/strong>provide a district of educators with professional learning workshops and resources, educating teachers how best to motivate students who learn differently.&nbsp;&nbsp;<\/li>\n\n\n\n<li><strong>$6,000 donation: <\/strong><strong><br><\/strong>Helps accelerate the production and acquisition of new <a href=\"https:\/\/learningally.org\/search\">audiobooks<\/a>, ensuring students have access to current, relevant titles across subject areas.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-looking-ahead\"><strong>Looking Ahead<\/strong><\/h2>\n\n\n\n<p>The One Big Beautiful Bill Act represents a meaningful shift in how charitable giving is encouraged in the United States. While some incentives have been reduced, others expand access to philanthropy, especially for everyday donors.<\/p>\n\n\n\n<p>For Learning Ally, this moment reinforces what has always driven our work: a belief that every student deserves access to literacy, confidence in the power of evidence-based solutions, and a shared commitment with our supporters to <a href=\"https:\/\/www.learningally.org\/about-us\/overview\">create opportunities for struggling readers<\/a>\u2014where and when it\u2019s needed most.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-ways-to-give\"><strong>Ways to Give<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Small gifts add up:<\/strong> Become an Education Advocate by joining our <a href=\"https:\/\/learningally.org\/Get-Involved\/Give-Monthly\">Monthly Giving program<\/a><\/li>\n\n\n\n<li><strong>Donor-Advised Funds:<\/strong> Learn more about <a href=\"https:\/\/learningally.org\/Get-Involved\/Donor-Advised-Funds\">giving through a DAF<\/a><\/li>\n\n\n\n<li><strong>Explore <\/strong><a href=\"http:\/\/learningally.org\/get-involved\/ways-to-give\"><strong>all ways to give<\/strong><\/a>!<\/li>\n<\/ul>\n\n\n\n<p><em>This content is provided for general informational purposes only and is not intended as legal or tax advice. For guidance related to your personal financial situation, please consult a qualified attorney or tax professional. Any figures included are illustrative examples, and tax information reflects federal law; state or local regulations may affect individual outcomes.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>As a new tax year begins, changes in federal tax law are poised to influence how we think about giving back\u2014this year and beyond. For organizations like Learning Ally, and&#8230; <a class=\"read-more\" href=\"https:\/\/learningally.org\/resource\/the-one-big-beautiful-bill-and-philanthropy-what-donors-need-to-know\">Read more<\/a><\/p>\n","protected":false},"author":39,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[17],"tags":[119,216,217],"class_list":["post-15978","post","type-post","status-publish","format-standard","hentry","category-giving","tag-donate","tag-giving","tag-taxes"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.7.1 (Yoast SEO v25.7) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The One Big Beautiful Bill and Philanthropy: What Donors Need to Know - Learning Ally<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/learningally.org\/resource\/the-one-big-beautiful-bill-and-philanthropy-what-donors-need-to-know\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The One Big Beautiful Bill and Philanthropy: What Donors Need to Know - Learning Ally\" \/>\n<meta property=\"og:description\" content=\"As a new tax year begins, changes in federal tax law are poised to influence how we think about giving back\u2014this year and beyond. 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