Effective charitable planning was already an intricate and complex process before the passage of the One Big Beautiful Bill Act ( OBBBA) in July of 2025. The new legislation, while making swaths of changes to the charitable contribution tax provisions, did not make any headway on streamlining the system. Individuals and businesses will want to keep in mind the changes detailed below to the charitable provisions made by the OBBBA when considering their personal or corporate charitable planning.

Introduction of a 1% Floor for Corporate Contributions

IRC § 170(b)(2)(A) creates a new 1% floor for corporate charitable contributions. Before passage of the OBBBA, there was already a 10% ceiling on corporate charitable giving, which remains in effect. Beginning in tax years after 2025, charita

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