Aggressive charitable deductions are easy for the IRS to challenge and disallow. Learn why taxpayers routinely lose noncash donation cases and how stricter 2026 rules increase audit risk.

A detailed overview of the new charitable giving rules under OBBBA, including the non itemizer deduction, new AGI floors, high income limitations, and strategies for timing charitable gifts in 2025 versus 2026.

The One Big Beautiful Bill Act preserved many TCJA benefits, but charitable deduction limits will still tighten in 2026. Accelerating contributions this year can capture higher deduction value while the 60 percent AGI rule remains in effect.