As the COVID-19 pandemic continues to impact all businesses, including the mission-driven sector, many nonprofit organizations are asking how to best approach fundraising during a time when so many have lost jobs or closed their businesses.
The One Big Beautiful Bill introduces significant tax changes that will influence how corporations structure their charitable giving beginning in 2026. With a new 1 percent taxable income floor, a 10 percent deduction cap, and expanded carry-forward opportunities, corporate donors may shift the timing and strategy of their philanthropy. In this post, Latz & Company outlines what these updates mean for nonprofit fundraising, how corporate partners may adapt, and the steps organizations can take to strengthen relationships and prepare for long-term giving trends under the new law.
Nonprofits are preparing for major shifts in individual donor behavior as the “One Big Beautiful Bill” introduces new tax rules in 2026, including a universal charitable deduction, a 0.5% AGI floor for itemized giving, deduction caps for high-income donors, and expanded estate exemptions. In this post, Latz & Company breaks down what these changes mean for fundraising strategy and how organizations can support donors, encourage timely giving, and stay resilient as the philanthropic landscape evolves under the new law.