As the year gets underway, all of a sudden, it's March! Still in the first quarter of 2026, it’s easy to feel like there’s plenty of time to think about charitable giving. Yet experience shows that once winter turns to spring, months can pass quickly—and opportunities to make a thoughtful, meaningful impact can quietly slip by. Early in the year is an ideal time to pause, reflect, and consider how your generosity can align with your values and plans for 2026.
Planning ahead also opens the door to more flexible and effective ways to give. Some of our supporters choose to make gifts throughout the year, while others explore options such as gifts of appreciated assets, IRA-based giving, legacy gifts through a will or trust, or beneficiary designations on life insurance policies and IRAs. Beginning these conversations early allows for a comfortable pace and ensures your support reflects what matters most to you, without the pressure that often comes later in the year.
Most importantly, early engagement strengthens the work you make possible. Unrestricted gifts and long-term commitments give us the flexibility to respond to evolving needs for students, teachers, and classrooms; we are able to plan responsibly and serve the ag community with care and integrity. Whether you’re refining your annual giving or thinking more intentionally about the legacy you hope to leave, starting the process now is a powerful way to turn good intentions into lasting impact.
Regardless of the time of year, one thing is clear: The Nebraska FFA Foundation thrives because of the generosity of a broad, engaged community of supporters. Whether you’ve been giving to the Nebraska FFA Foundation for years, or if you’re new to our family of donors, we are grateful!
Key Changes for Charitable Giving in 2026
You’ve likely heard chatter about some of the changes to the tax rules for charitable deductions effective starting with the 2026 tax year. Indeed, these new tax laws are changing how charitable gifts are planned, deducted, and valued. Learn what these changes mean for both itemizers and non-itemizers—and how every gift, large or small, continues to make a meaningful difference.
Universal charitable deductions. Even if you take the standard deduction, there is a new permanent, above-the-line charitable deduction. You will be able to deduct up to $1,000 (single filers) or $2,000 (married couples filing jointly) of cash gifts beginning in 2026. Please Note: Gifts to donor advised funds are excluded.
New minimum for itemized charitable deductions. If you do itemize, you will now have to meet a minimum giving amount equal to 0.5% of your Adjusted Gross Income (AGI) before you can start to claim a charitable deduction.
New limit for top earners. For taxpayers in the top marginal bracket (37%), the value of the itemized charitable deduction will be capped at 35% beginning in 2026.
These are just some of the key changes worth noting, but here’s a high-level Q&A to review, as well: Tax Law Changes for 2026. This is a good time to check in with your advisors to evaluate how these changes might impact your personal situation.
At Nebraska FFA Foundation, we are deeply grateful for the generosity of individuals and families who support our work and make our mission possible. Your commitment, whether through financial support, advocacy, or sharing our story with others, continues to create meaningful, lasting impact in the lives of the people and community we serve.
This material is provided for informational purposes only. It is not intended as legal, accounting, or financial planning advice. Please consult your tax or legal advisor to learn how this information might apply to your own situation.
