新的2026年税法限制慈善减税,并为非减税者创造新的减税办法。 New 2026 tax law limits charitable deductions and creates new ones for non-itemizers.

从2026年开始,根据"一大美丽法案"法案的新税法限制对项目进行慈善扣除的金额超过调整后总收入的0.5%,最高税率为35%. Starting in 2026, new tax rules under the One Big Beautiful Bill Act limit charitable deductions for itemizers to amounts exceeding 0.5% of adjusted gross income, with a 35% cap for top-bracket taxpayers. 对于向符合条件的慈善机构捐款,非项目申请人可以申请最高1000美元的新扣除 (合档者2000美元). Non-itemizers can claim a new deduction of up to $1,000 ($2,000 for joint filers) for cash donations to qualifying charities. 捐助者可能从2025年加快赠予中受益,特别是给予受赞赏的资产或利用爱尔兰共和军的合格慈善分配办法,这可以减少应纳税收入,并计入所需最低分配额。 Donors may benefit from accelerating gifts in 2025, especially by giving appreciated assets or using qualified charitable distributions from IRAs, which can reduce taxable income and count toward required minimum distributions. 建议提供适当的文件和专业咨询,以最大限度地提高税务效率。 Proper documentation and professional advice are recommended to maximize tax efficiency.