Will OBBBA Reshape Giving? The 2026 Shift You Need to Prepare For.

The Coming Donor Behavior Shift: How OBBBA Will Reshape Giving, Tuition Support & Campaign Strategy

We will do a deep dive into several major changes coming out of OBBBA, including:

• How the new $1,700 Tax Credit for scholarship contributions may transform fundraising for schools and other scholarship-granting organizations.
• New charitable deduction rules beginning in 2026 will change donor timing and giving behavior.
• AGI-based giving limits will require more customized strategies for different donor income levels.
• Stricter limits on itemized deductions will increase the strategic value of QCDs and other retirement-based giving options.
• The new 1% corporate giving floor will shift businesses toward partnership-style philanthropic engagement.
• A phased rollout across 2026–2027 means early donor education is critical to avoid confusion and inactivity.
• Donors will increasingly expect tax-efficient giving guidance rather than purely mission-based messaging.
• Fundraising will move from annual appeals toward more structured, long-term gift and legacy planning.
• Successful organizations will adopt an education-first model emphasizing coaching and planning over solicitation.