Maximizing Charitable Deductions Under OBBBA's New Rules, With Ben Henry-Moreland

The 2025 One Big Beautiful Bill Act introduced a range of changes relevant to financial advisors and their clients, including regarding the deductibility of charitable donations. In this episode, Kitces.com Senior Financial Planning Nerd Ben Henry-Moreland breaks down the new 0.5% of AGI floor on itemized charitable contributions and the 2/37ths reduction for taxpayers in the 37% tax bracket, including how these rules work, who is most affected, and what their actual dollar impact could look like across different income levels.  The conversation also explores practical planning considerations in response to the rule changes related to charitable bunching, donor-advised funds, the new charitable deduction available to non-itemizers, and qualified charitable distributions. Listen in to hear how these strategies interact with the new rules, when income management may or may not be worthwhile, and how advisors can help clients maximize the tax benefits of their charitable giving without unnecessarily changing their broader giving plans.  For show notes and a full episode transcript visit: www.kitces.com/FAT11     Click here to learn more about becoming a Kitces.com premier member.