New Tax Rules in 2026

Kansas City PBS

• Published on January 29, 2026 • Last modified on February 11, 2026

Thank you for supporting Kansas City PBS and for being part of a community that believes in the power of public media.

With the passage of the One Big Beautiful Bill Act (OBBBA), new federal rules for charitable deductions are taking effect; impacting both itemizers and those who claim the standard deduction.

Some things haven’t changed: charitable gifts are still deductible only within IRS guidelines for itemizers, and a gift acknowledgment is still required*—especially for contributions of $250 or more—to claim a deduction.

But other rules have changed, regardless of how you give. Whether you donate regularly or prefer making larger one-time contributions, understanding these updates can help you maximize your support and take advantage of potential tax benefits.

*Kansas City PBS provides these acknowledgments for every charitable gift we receive.

Non‑Itemizers Can Get a Tax Break for Charitable Gifts

Single filers can deduct up to $1,000 in cash donations.
Married couples filing jointly can deduct up to $2,000.
This new “above-the-line” deduction applies to cash gifts to qualified charities like Kansas City PBS, even if you take the standard deduction.

All Donations Are Not Treated Equally

✔ Cash gifts to IRS-qualified public charities (like Kansas City PBS) do qualify.
✘ Gifts to donor-advised funds and private non-operating foundations do not qualify for the new non-itemizer deduction.
The new above-the-line deduction in 2026 generally applies only to cash donations. Other asset gifts may still be deductible if you itemize, subject to the usual IRS rules.

Updates Might Affect the Recommended Timing for Gifts

Donors who don’t itemize might consider making gifts early in the year to claim the new standard-deduction tax benefit.
High-income donors who do itemize might consider bunching several years of giving into one year to exceed the 0.5% AGI floor and maximize deductions.

Itemizers Can Deduct Charitable Gifts, Be Aware of Limits

There is a 0.5% AGI “floor.”- You can deduct only the portion of your charitable giving that exceeds 0.5% of your adjusted gross income (AGI). In other words, the first 0.5% of giving is not deductible.
Reduced Deduction Benefit for Top Earners- If you’re in the highest tax bracket, your maximum deduction benefit is now 35% instead of 37%.

How Can I Maximize My Giving to Kansas City PBS?

Consider using a donor-advised fund to “bunch” several years of charitable gifts into one tax year if you plan to itemize deductions.
If you don’t itemize, think about making cash gifts early in the year to take advantage of the new charitable deduction available to non-itemizers.
If you are 70½ or older, you may be able to make Qualified Charitable Distributions (QCDs) directly from your IRA—an option that continues to operate as before and can offer significant tax advantages.

Talk with your financial planner or tax professional; they can help you determine whether you’ll itemize or take the standard deduction, and how the new 0.5% AGI floor and deduction cap may affect your overall giving.

These updates may affect when or how you choose to give — but the heart of your giving remains the same. Your generosity helps ensure trusted journalism, lifelong learning, and meaningful storytelling continue to thrive in our community.

* This post is for informational purposes only and should not be interpreted as personal financial advice. Please consult a qualified professional before making any financial decisions.