Strategic Guide for Charitable Deduction Rule Changes in 2026

National Tax Advisory Group | Prager Metis | Dec 10, 2025

Starting January 1, 2026, the One Big Beautiful Bill Act (OBBBA) significantly alters the charitable deduction rules. These updates include new limits, floors, and caps on deductions, as well as an above-the-line benefit for taxpayers who take the standard deduction. Understanding these rules is essential for maximizing tax benefits and aligning charitable goals with financial planning.

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2025-12-10T15:39:53-05:00
National Minimum Wage, Work schemes, UK Payroll, Payroll schemes
Featured UK
Aug 17, 2026
Faye Lusted
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Salary Sacrifice and National Minimum Wage Compliance: A Hidden Risk for Employers

Salary sacrifice arrangements continue to be a popular way for employers to enhance their benefits offering and support employees in a tax-efficient manner. From pension salary sacrifice to Cycle to Work schemes and electric vehicle arrangements, these benefits can provide meaningful value to employees while also helping employers create more competitive remuneration packages.

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