Give the Gift of Education
Philadelphia, PA, November 25, 2025 – Liguori Academy
As the year comes to a close and the giving season is in full swing, many donors are considering their year-end charitable contributions. This year carries special significance for tax-advantaged giving due to significant changes that will take effect in 2026 under the One Big Beautiful Bill Act (OBBBA). Understanding these changes can help make decisions about when to make donations and charitable contributions for non-profit organizations and charities.
Whether you give regularly to Liguori Academy or make one-time gifts, knowing the changes ahead will make for educated decisions about your philanthropic impact, and what it means for your taxes.
Changes To Come in 2026
High-Income Taxpayers Affected: Taxpayers in the 37% federal income tax bracket will see the value of their charitable deduction benefits capped at 35%.
Higher Threshold for Itemizing Charitable Deductions: Itemized charitable deductions will only apply if your total donations exceed 0.5% of your Adjusted Gross Income (AGI).
New Benefit for Standard Deduction Filers: Taxpayers who take the standard deduction can also deduct up to $1,000 (single) or $2,000 (married filing jointly) for cash gifts made directly to qualified operating charities. The deduction excludes Donor-Advised Funds (DAFs), and the cap will adjust with inflation over time.
Temporary Increase to the State and Local Tax (SALT): OBBBA raises the SALT deduction cap for itemizers to $40,000 in 2025 (up from $10,000 in 2024) with a 1% annual increase through 2029. Income limits apply, and the deduction will phase out for households with modified AGIs above $500,000 (or $250,000 for married filing jointly). The cap returns to $10,000 in 2030.
Tips for 2025 Giving
Now is the time to optimize your giving strategy. Consider these tips and tax-smart giving actions when finalizing your donations for 2025:
Give Early: If you’re planning large gifts in the future, consider making them by the end of 2025 to secure the full 37% deduction value before the cap drops in 2026.
Bunch Your Gifts: Combine several years’ worth of donations into one tax year to surpass the new deduction threshold and maximize tax benefits. This strategy can help take advantage of both itemizing and the increased standard deduction.
Maximize Your Allowable Contributions: If you are charitably inclined, consider contributing the full allowable amount each year to claim the maximum deduction. Don’t forget to check whether your employer offers matching donations, as this can significantly increase the impact of your gift.
Click below to learn more about upcoming changes to charitable deductions.
Learn More About Tax Law Changes:
https://www.dafgiving360.org/tax-law-changes
Methods of Pledging
Whether you’re ready to make a gift today or planning for the future, Liguori Academy provides several avenues to fulfill your charitable commitment.
Learn more about your options here:
https://www.liguoriacademy.org/how-to-give-detail
Transform your PA Taxes into Tuition
Another donation option to consider before the end of the year is participating in Pennsylvania’s Educational Improvement Tax Credit (EITC) or Opportunity Scholarship Tax Credit (OSTC) programs. These tax credit programs are a lifeline for Liguori students. Because of this support, Liguori removes financial barriers to a private school education and supplements over 95% of our students’ tuition.
Participating is simple, and there are only a few steps required to turn your PA tax liability into direct tuition support for Liguori students. To participate for the current tax year, contributions must be funded by December 31, 2025.
If you’d like help walking through the process or want to introduce someone interested in participating, please feel free to reach out directly to Sammy at sdigeorge@liguoriacademy.org.
Liguori Academy sincerely thanks all of our donors and supporters for their contributions this year and every year. Our students thrive because of your generosity! Because of charitable giving, our students are exposed to Boundless opportunities in and outside of the classroom. From rigorous cohort programs, internships, and exclusive field trips, our students are set up for success with your support.
If you are planning to make a year-end gift, now is the time! To explore your giving options, secure tax advantages, or discuss the best way to maximize your charitable impact before December 31, 2025, please contact Mike or Sammy in Liguori Academy’s Advancement Office.
We are ready to work with you to make your gift both meaningful and transformative for our students!
Contact Liguori’s Advancement Team
Disclaimer: Liguori Academy does not provide tax advice. We encourage you to consult your financial or tax advisor to understand how these upcoming changes may affect your personal giving strategy.
