The charitable giving landscape underwent a seismic shift in 2018, the first full year of giving since the implementation of 2017’s Tax Cuts and Jobs Act. Changes in the tax code have a significant effect on how donors give to charity—and after one year of filing under the new law, the full implications of tax reform are becoming clear. Many taxpayers made adjustments to their giving in response to tax reform, but as we approach a new tax season, opportunity exists for many taxpayers to continue to adapt their charitable giving behaviors to fully maximize their tax savings through giving.
Our recent survey depicts how the American tax base changed their giving in response to tax reform—and how they are now evaluating the outcomes associated with their choices.
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