Charitable donations and tax deductions: What you need to know

Charitable donations rules change with the 'One Big Beautiful Bill Act' in Oklahoma and across the country—Learn more about the restored tax breaks authored by Oklahoma Senator James Lankford and benefiting donors and nonprofits alike.

Wednesday, July 9th 2025, 9:49 pm

By: Alex Cameron


-

The One Big Beautiful Bill Act includes a provision that restores the ability for taxpayers who do not itemize deductions to nevertheless deduct their charitable contributions. 

Here's what you need to know:

  1. History: Prior to the enactment of the Tax Cuts and Jobs Act in 2017, which, among other things, doubled the standard deduction, approximately 35% of Americans itemized their deductions, including things such as charitable donations. Enactment of the TCJA, however, dropped the percentage of filers itemizing to slightly below ten percent. Experts say this resulted in an annual loss of about $16 billion in donations to nonprofits.
  2. COVID-19: In an effort to incentivize giving to charities during the COVID pandemic, Congress temporarily granted non-itemizers, as part of the CARES Act, the ability to deduct up to $600 (for couples, $300 for individuals) in charitable donations. The rule change proved a great boost to charities, but it expired at the end of 2021.
  3. Legislative Efforts: At the urging of Oklahoma nonprofit leaders, Senator James Lankford (R-OK) studied the issue and introduced bipartisan legislation, the Charitable Act, to restore the tax break for non-itemizers in both the 118th and 119th Congresses. It was not acted upon.
  4. Reinstatement and Expansion: Senator Lankford used his position as a member of the tax-writing Senate Finance Committee to insist that the terms of the Charitable Act be included in the tax policy portion of the reconciliation package. The law reinstates and expands the charitable deduction for non-itemizers.
  5. Deductible Amount: Starting in 2026, non-itemizers can deduct up to $1,000 for single filers and $2,000 for joint filers in qualifying cash contributions to eligible charities. This is, notably, an increase from the temporary limits under the CARES Act.
  6. Donor-Advised Funds Excluded: It's important to note that this deduction does not apply to contributions made to donor-advised funds. 
Alex Cameron

Alex Cameron is Griffin Media’s Washington Bureau Chief, reporting from our nation’s capital on issues that impact Oklahomans. An award-winning journalist, Alex first joined the News 9 team in 1995, and his reporting has taken him around the world, covering stories in Bosnia, Colorado, Washington, D.C., Seattle, New York and Ukraine. 

logo

Get The Daily Update!

Be among the first to get breaking news, weather, and general news updates from News on 6 delivered right to your inbox!

More Like This

July 9th, 2025

July 17th, 2023

May 22nd, 2023

March 22nd, 2023

Top Headlines

July 27th, 2025

July 27th, 2025

July 27th, 2025

July 27th, 2025