Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax Foundation
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Giving Tuesday 2025: Transitions and Tax Incentives
How will the One Big Beautiful Bill Act affect year-end charitable giving in 2025? While some donors have incentives to accelerate donations into the current taxable year, other donors benefit by deferring contributions to 2026. It’s time for taxpayers to build their Excel models and call their investment advisors. Details follow.
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Tax Foundation: Fact Checking the Trump Administration
Americans are asking: When will people see lower taxes from the OBBBA, and how big will those spring refund checks be? And what’s the story with those $2,000 tariff refund checks? The Tax Foundation has some fact-checking on both points, with related commentary below the fold.