7 Things You Need to Know About Upcoming Tax Law Changes
Beginning January 1, 2026, changes to the federal tax code could affect how—and when—you choose to support Legal Aid Society of Middle Tennessee and the Cumberlands and other nonprofits.
What’s New
Tax benefit for non-itemizers
Even if you don’t itemize, you can deduct up to $1,000 (single filers) أو $2,000 (married couples filing jointly).
Note: Gifts to donor-advised funds are excluded.New floor for itemizers
To claim a charitable deduction, you must give at least 0.5% of your adjusted gross income (AGI). Consider maximizing your giving in 2025 before this change takes effect.New limit for top earners
Currently, top earners receive a 37-cent tax benefit for every $1 donated. In 2026, that will drop to 35 cents. If you’re in the top tax bracket, consider increasing your giving this year to maintain the full tax benefit.
What Stays the Same
Income tax brackets
The new law permanently extends current tax rates.Standard deduction
For 2025, it will be $15,750 for single filers and $31,500 for married couples filing jointly. Even if you don’t itemize, you may benefit by giving appreciated stock, real estate, or—if you’re 70½ or older—directly from your IRA.Deduction limit for cash gifts
You can still deduct cash gifts of up to 60% of your AGI. Combining cash and non-cash gifts (“blended giving”) can maximize your tax benefits and charitable impact.Estate and gift tax exemption
The exemption will increase to $15 million per individual and $30 million per married couple filing jointly. Most estates fall below this threshold, so focusing on current giving is often the best way to receive tax benefits and create impact now.
Your Support Matters
The coming changes make 2025 an especially important year to give. By supporting Legal Aid Society now, you help ensure that families across Middle Tennessee have access to justice, safety, and stability—when they need it most.
Give Today to Ensure Equal Justice Tomorrow!