Year-End Giving & The New Tax Landscape
What to know to help you make the most out of your year-end generosity

As you think about your year-end giving, this season brings more than the usual reflections. It also brings new opportunities.

With the “One Big Beautiful Bill Act” (OBBBA) signed into law this summer, the tax landscape has shifted in ways that could influence how you give now and how you plan for the future.

A Clearer Picture for Planning
The new law makes several key provisions permanent, giving you a more predictable path forward:

• Estate & Gift Tax Exemption: Rising to $15 million per person ($30 million per couple) in 2026.
• Standard Deduction: Increasing to $15,750 (single) and $31,500 (married couples).
• Top Income Tax Rate: The 37% rate is here to stay.

This stability can make it easier to think long-term, especially if you’re considering legacy gifts or building something that lasts for generations right here in Henry County.

New Ways to Maximize Your Charitable Impact
Beginning in 2026, a handful of changes may shape how you approach generosity:

• If you’re a high-income giver: The benefit for itemized deductions will be capped at $0.35 per dollar. If you’re thinking about a larger gift, 2025 may offer the greatest flexibility.
• If you don’t itemize: A brand-new deduction of up to $1,000 (single) or $2,000 (married) will be available for cash gifts.
• If you do itemize: A 0.5% AGI floor for charitable deductions may make “bunching” your gifts into one year a smart move.
• If you’re age 65+: From 2025–2028, you’ll qualify for a $6,000 deduction whether you itemize or not.

Why This Matters for Year-End Giving
At the Foundation, we see year-end giving as more than a tradition. It’s a way to lift up the community you care about. Whether you’re supporting a favorite fund, creating something new, or exploring your legacy, this moment offers a chance to make the most of your generosity under the updated rules.

Year-End Giving Deadlines 

All gifts received by midnight on December 31, 2025, qualify for the 2025 tax year.

• Checks: Must be postmarked by Dec. 31.
• Online Gifts: Give any time through our website by Dec. 31.
• Stock Gifts: Transfers must arrive in our Schwab account by 4 PM on Dec. 31—start early to allow for processing.
• Wire/ACH: Ask your financial institution to complete the transfer by Dec. 31. 

GIFT IX Match Opportunity
To take advantage of the GIFT IX Match, gifts must be directed to the Choose Henry Flex Fund. Start your own Named Fund through the Choose Henry Flex Fund with a one-time commitment of $1,667!  You can make monthly payments toward a named fund with the match dollars. All pledges must be completed by June 30, 2030. Sign up now to make monthly payments of a minimum of $31.

Holiday Hours

The Foundation team is available 8 AM–4 PM, Monday–Friday, with the following holiday adjustments:

Thanksgiving

• Thursday, Nov. 27 — office closed
• Friday, Nov. 28 — office closed

Christmas

• Wednesday, Dec. 24 — office closed
• Thursday, Dec. 25 — office closed
• Friday, Dec. 26 — office closed

New Year

• Wednesday, Dec. 31 — office open until 12:00 PM
• Thursday, Jan. 1 — office closed

We’re Here for You
Your generosity has always been part of Henry County’s story, and this year is no different. As you navigate the new tax landscape and consider your year-end giving, we’re here to help you create impact in the ways that matter most to you.

We’re honored to walk alongside you in writing Henry County’s next chapter.