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Kiplinger
Kiplinger
Business
Charles A. Borek, JD, MBA, CPA

I'm an Attorney and a CPA: Charitable Giving Just Got a Little Easier, But Also a Little Harder

OBBB Building Wealth
A red paper heart that reads "Spread Love" against the background of holiday lights.

As holiday giving season kicks into high gear, donors face a charitable landscape that is significantly different from the one they navigated a year ago, following passage of the One Big Beautiful Bill (OBBB).

What's new? Making charitable contributions just got a little easier — but also a little harder. It's a mixed bag, and donor education is critical, with some changes already in effect for the 2025 tax year, and others set to begin January 1.

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