BarbriSFCourseDetails
  • videocam Live Online with Live Q&A
  • calendar_month December 10, 2025 @ 1:00 PM E.T.
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparer
  • schedule 110 minutes

Charitable Giving After OBBBA: Itemizers and Non-Itemizers, Contribution Carryovers, Planning Strategies

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$167.45
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Discount expires 11/14/25

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Description

Charitable giving is an area that was significantly impacted by OBBBA. Both itemizers and non-itemizers are affected, as are high-income taxpayers and all others. For itemizers, a 0.5% floor is applied to charitable contributions. Only amounts donated above .5% of a taxpayer's adjusted gross income (AGI) are deductible. Taxpayers in the highest income bracket, 37%, were affected the most. The 0.5% reduction, coupled with the 2/37th limitation on itemized deductions under OBBBA, effectively reduces these deductions by an additional 2%. Faring better, non-itemizers are now entitled to a $1,000 above-the-line deduction for cash contributions, while taxpayers filing a joint return can deduct $2,000. 

In addition to these changes, the Act made the 60% AGI limitation for charitable contributions permanent. 

There are strategies taxpayers can implement to maximize the tax benefits of making charitable contributions. Taxpayers and their advisers need to understand the modifications OBBBA made to deductible donations and how to mitigate their impact. 

Listen as our panel of federal income tax professionals explains OBBBA's impact on charitable deductions. 

Presented By

Nisha Bhanushali
Tax Manager
Withum

Ms. Bhanushali is a Tax Manager at Withum.

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Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Date + Time

  • event

    Wednesday, December 10, 2025

  • schedule

    1:00 PM E.T.

I. Charitable contributions after OBBBA: introduction

II. OBBBA provisions impacting contribution deductions

A. Itemizers

B. Non-itemizers

C. Other provisions

III. Charitable contribution carryovers

IV. Planning opportunities

A. Donor-advised funds

B. Timing and bunching

C. Qualified charitable distributions

D. Other strategies

The panel will cover these and other critical issues:

  • New rules under OBBBA for deducting itemized charitable contributions
  • How charitable contribution carryovers are impacted by OBBBA
  • Planning strategies to maximize donation deductions
  • Utilizing donor-advised funds for charitable giving

Learning Objectives

After completing this course, you will be able to:

  • Identify key changes made to contribution deductions by OBBBA for itemizers
  • Determine how charitable contribution carryovers are impacted
  • Decide how non-itemizers benefit from the new donation deduction under OBBBA
  • Ascertain planning strategies to maximize charitable contribution deductions after OBBBA
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of individual income taxation, including itemized deductions, individual income tax credits, net operating loss limitations including carrybacks and carryforwards.


BARBRI is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Strafford-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .