Giving with Intention in 2025: How to Make the Most of Charitable Donations Under the OBBBA
The One Big Beautiful Bill Act (OBBBA) brings a fresh set of rules for charitable giving starting in 2026. For anyone who gives regularly or is thinking about doing more, this is the year to pause, plan, and think intentionally about how those gifts fit into the bigger picture of your life and finances.
At Mana, we’ve worked with hundreds of families to design giving strategies that feel personal and financially thoughtful. The mechanics influence the outcome, and the motivation behind the gift defines its impact.
The Changing Landscape of Giving
Charitable giving is one of the clearest ways to express what you value. The OBBBA doesn’t change that, it simply shifts the framework for doing so effectively. Here’s what’s new:
A small deduction for non-itemizers: Starting in 2026, taxpayers who take the standard deduction (and do not itemize) will be eligible to deduct up to $1,000 (single) or $2,000 (married filing jointly) for cash gifts to qualified charities.
A new threshold for itemizers: Only the portion of your giving that exceeds about 0.5 percent of your adjusted gross income (AGI) will count as deductible.
A deduction cap: The maximum tax benefit from your donation is now capped at roughly 35 percent.
A familiar limit that stays: You can still deduct up to 60 percent of your AGI for cash gifts to public charities.
A window of opportunity: The current, more flexible deduction rules remain in effect through 2025, which makes this year a natural time to revisit your giving strategy.
The new rules require sharper planning, especially between now and the end of 2025.
How Giving Shows Up in Real Life
In our client community, giving always traces back to what matters most. It’s rooted in personal experiences and a clear sense of purpose. As a group, Mana clients direct most of their support to education, food banks and housing services, disaster relief, environmental efforts, social justice, community and economic empowerment, and programs that expand opportunities for young women.
This kind of clarity is what turns charitable intentions into a thoughtful plan. When you can identify the issues that matter most to you, the rest of the strategy becomes easier to build.
How to Give More Effectively in 2025 and Beyond
Below are a few ways to adapt your giving strategy within the OBBBA rules while staying grounded in what matters most to you:
1. Combine Multiple Years of Gifts
If your annual donations aren’t large enough to itemize, consider combining several years of giving into one tax year. This approach pushes you past the itemizing threshold and unlocks deductions that might otherwise be lost.
2. Use Appreciated Assets Instead of Cash
Donating investments that have grown in value avoids capital gains tax and increases the total value of your gift. This strategy is simple, effective, and often overlooked.
3. Leverage Donor-Advised Funds (DAFs)
DAFs let you make a single contribution, take an immediate deduction, and then distribute gifts to charities over time. This offers flexibility across both the current rules and the future OBBBA structure.
4. Align Giving with Life Transitions
Major life changes such as selling a business, welcoming a child, taking a sabbatical, or receiving an inheritance often reshape financial priorities. These moments naturally invite a thoughtful giving plan.
5. 2025 Offers Better Conditions for Large Gifts
If you are considering a larger donation, this year may be the best time to complete it. The current rules remain more generous and flexible than the ones that take effect next year.
Advanced Strategies for Seasoned Givers
Gift Before a Liquidity Event
If you anticipate selling stock, a company, or other appreciated assets in a given year, consider contributing a portion to a DAF before the transaction closes. This can reduce taxes on the gain and fund future philanthropic goals.Involve Family Members
Turn giving into a shared practice. Many families choose causes together, reflect on impact together, and use giving as a way to teach values across generations.Donate Complex Assets Thoughtfully
Real estate, private company shares, or restricted stock can be effective gifts when structured correctly. Work with your advisor to confirm the best path forward for both you and the receiving organization.
The Mana Perspective
Generosity becomes most powerful when it is connected to your story. The OBBBA changes how deductions work, but it doesn’t change why people give. Whether you are supporting local organizations, building a long-term philanthropic vision, or responding to a moment of urgency, the key is to stay intentional.
At Mana, we believe giving should be both emotionally meaningful and financially thoughtful. With the right structure, you can support the causes you care about while creating a plan that fits your life.
Your Next Steps
Review your 2025 plan: This is the final year before the new rules begin. Now is the time to make giving decisions that take advantage of the current structure.
Evaluate which assets to use: Appreciated stock or other investments may be more effective than cash.
Clarify your priorities: Identify the organizations and causes that connect most strongly with your story. A clear giving philosophy makes planning easier and more fulfilling.
The OBBBA introduces new rules, and 2025 is an ideal moment to revisit your charitable approach. With a clear plan, your giving can continue to reflect who you are and the impact you want to make. If you’re ready to align your generosity with a stronger strategy, we’re here to support you.
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Stephanie Bucko and Cristina Livadary are fee-only financial planners based in Los Angeles, California. Stephanie is the Chief Investment Officer and Cristina is the Chief Executive Officer at Mana Financial Life Design (FLD). Mana FLD provides comprehensive financial planning and investment management services to help clients grow and protect their wealth throughout life’s journey. Mana FLD specializes in advising ambitious professionals who seek financial knowledge and want to implement creative budgeting, savings, proactive planning and powerful investment strategies. As fee-only fiduciaries and independent financial advisors, Stephanie and Cristina never receive commission of any kind. Stephanie and Cristina are legally bound by their certifications to provide unbiased and trustworthy financial advice.