Ann Carrns (New York Times, Dec. 12, 2025), Should You Donate to Charity This Year or Wait? It Depends

Thinking about donating to your favorite charity before the new year? You may want to consider tax law changes arriving in 2026 before deciding whether to make your gift in December or wait until next year.

Changes this summer to the federal tax law, effective Jan. 1, mean that high earners who itemize deductions may see more of a benefit if they donate before the end of this year, tax experts say.

People who take the standard deduction, however, may be better off waiting until next year. “Timing matters a lot this year,” said Amie Kuntz, chair of the individual and self-employed tax committee at the American Institute of CPAs.

Here’s what to know, as the year-end deadline approaches for 2025 charitable contributions….