Beginning with 2026 tax years, a C corporation's charitable contributions are deductible only to the extent they exceed 1 percent of taxable income, with the familiar 10 percent ceiling still above that. A floor beneath the ceiling changes the arithmetic of corporate giving and makes planning close to mandatory.
Six lessons from my series on the subject: follow a sequence rather than writing a check and hoping; give appreciated property before a sale is too real; choose the asset and the donee deliberately; use the charitable stock bailout but never prearrange the redemption; consider a charitable lead trust with rising payments; and treat substantiation as a closing condition, because the deduction is won before the return is filed.
The full piece is at turnipseed.law.
