In this episode of The First Day from The Fund Raising School, host Bill Stanczykiewicz, Ed.D., rings in the new year with a bang, and a tax code, diving headfirst into the new federal tax policies that officially took effect on January 1, 2026. While the legislation passed in mid-2025, the real fireworks are just starting for fundraisers. Bill breaks it all down, starting with the triumphant return of the Universal Charitable Deduction (UCD), now juiced up to $1,000 for individuals and $2,000 for joint filers. That’s right: even if your donors don’t itemize, they can still get tax credit for their generosity.
The new policy also brings in the “ceiling and floor.” High-income donors can now only itemize at the 35% rate, and folks outside that bracket can't deduct the first 0.5% of their adjusted gross income. Sound confusing? Maybe. But Bill reassures fundraisers: unless your donor database is loaded with ultra-wealthy supporters, this might not move the needle much. Still, if you're courting those high-capacity givers, these changes are worth a donor-friendly conversation.
Speaking of deductions, the SALT (State And Local Taxes) cap got a spicy upgrade too, up from $10,000 to $40,000. That’s a potential game-changer for itemization and, by extension, charitable giving. While taxes are never the main motivator for giving, they do play a supporting role in the drama of generosity. More itemizers = more donors who might feel nudged to give, or give more. Fundraisers, your mission is to weave this into donor conversations with a healthy dose of donor appreciation and mission alignment.
The biggest “will-they-won’t-they” question hangs over the business sector. New rules make the first 1% of pre-tax profit donations non-deductible, since businesses typically give 1%. But before anyone panics, Bill reminds us: business giving isn’t just about tax perks. It’s about government relations, employee morale, community goodwill, and, of course, good ol' fashioned marketing. The four R’s: regulations, retention, reputation, and ROI aren’t going away. If a business hints at cutting donations, maybe it’s time to pivot: is your partnership a charitable gift or a marketing opportunity? IRS Publication 513 can help you draw the line. So cue the confetti, fundraisers; new year, new tax rules, and new reasons to stay connected, adaptable, and mission-driven.
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In this episode of The First Day from The Fund Raising School, host Bill Stanczykiewicz, Ed.D., rings in the new year with a bang, and a tax code, diving headfirst into the new federal tax policies that officially took effect on January 1, 2026. While the legislation passed in mid-2025, the real fireworks are just starting for fundraisers. Bill breaks it all down, starting with the triumphant return of the Universal Charitable Deduction (UCD), now juiced up to $1,000 for individuals and $2,000 for joint filers. That’s right: even if your donors don’t itemize, they can still get tax credit for their generosity.
The new policy also brings in the “ceiling and floor.” High-income donors can now only itemize at the 35% rate, and folks outside that bracket can't deduct the first 0.5% of their adjusted gross income. Sound confusing? Maybe. But Bill reassures fundraisers: unless your donor database is loaded with ultra-wealthy supporters, this might not move the needle much. Still, if you're courting those high-capacity givers, these changes are worth a donor-friendly conversation.
Speaking of deductions, the SALT (State And Local Taxes) cap got a spicy upgrade too, up from $10,000 to $40,000. That’s a potential game-changer for itemization and, by extension, charitable giving. While taxes are never the main motivator for giving, they do play a supporting role in the drama of generosity. More itemizers = more donors who might feel nudged to give, or give more. Fundraisers, your mission is to weave this into donor conversations with a healthy dose of donor appreciation and mission alignment.
The biggest “will-they-won’t-they” question hangs over the business sector. New rules make the first 1% of pre-tax profit donations non-deductible, since businesses typically give 1%. But before anyone panics, Bill reminds us: business giving isn’t just about tax perks. It’s about government relations, employee morale, community goodwill, and, of course, good ol' fashioned marketing. The four R’s: regulations, retention, reputation, and ROI aren’t going away. If a business hints at cutting donations, maybe it’s time to pivot: is your partnership a charitable gift or a marketing opportunity? IRS Publication 513 can help you draw the line. So cue the confetti, fundraisers; new year, new tax rules, and new reasons to stay connected, adaptable, and mission-driven.
In this episode of The First Day from The Fundraising School, host Bill Stanczykiewicz, Ed.D., is joined by the philanthropic powerhouse himself, Gene Tempel, Ed.D., Dean Emeritus and founding father of the Indiana University Lilly Family School of Philanthropy. Together, they dive headfirst into a question that keeps many nonprofit leaders up at night: “Is this a bad time to launch a capital campaign?” The answer? Well, let’s just say it’s complicated, but not impossible. Gene reminds us that before we start counting pledges, we’ve got to answer the most basic question: What’s the compelling case for support? It’s not about shinier buildings or more vans, it's about fulfilling the mission and addressing urgent needs in society.
Now, if you’re waiting for a perfect economy, spoiler alert: you’ll be waiting a long time. From the energy crisis to the Great Recession to COVID, Gene’s seen it all, and fundraisers kept fundraising. Instead of running from uncertainty, nonprofits should focus on preparation. That means digging into the test for readiness, planning like it’s a chess game (hello, “what-if” scenarios), and launching feasibility studies that give donors the mic. Because, as Gene points out, “not everyone is affected the same way” in tough times. Some donors are doing just fine and may even be more ready to give than you think.
Gene takes us inside the anatomy of a capital campaign and zeroes in on the often-forgotten “middle of the gift range chart,” the fundraising Bermuda Triangle. We know our biggest donors. We love our annual givers. But what about those $2,000 donors who could be cultivated into $25,000 champions? “That’s where it breaks down,” Gene says. Building systems to engage mid-level donors isn’t just smart, it’s essential. It’s also okay to fail the readiness test, pause a campaign, or renegotiate pledge timelines. Flexibility is not a weakness. It’s leadership.
Gene offers some pop-culture perspective: as Billy Joel once sang, “We didn’t start the fire,” and neither did you. History is full of crises, but capital campaigns still thrive. “If you have a compelling case, urgency, internal readiness, and donor validation,” Gene says, “then go forward.” And if things go sideways? Adjust, adapt, and keep your eyes on the mission. Because fundraising isn’t just about money, it’s about movement. And thanks to legends like Dr. Tempel, this movement’s got a playbook for every season.
First Day Podcast
In this episode of The First Day from The Fund Raising School, host Bill Stanczykiewicz, Ed.D., rings in the new year with a bang, and a tax code, diving headfirst into the new federal tax policies that officially took effect on January 1, 2026. While the legislation passed in mid-2025, the real fireworks are just starting for fundraisers. Bill breaks it all down, starting with the triumphant return of the Universal Charitable Deduction (UCD), now juiced up to $1,000 for individuals and $2,000 for joint filers. That’s right: even if your donors don’t itemize, they can still get tax credit for their generosity.
The new policy also brings in the “ceiling and floor.” High-income donors can now only itemize at the 35% rate, and folks outside that bracket can't deduct the first 0.5% of their adjusted gross income. Sound confusing? Maybe. But Bill reassures fundraisers: unless your donor database is loaded with ultra-wealthy supporters, this might not move the needle much. Still, if you're courting those high-capacity givers, these changes are worth a donor-friendly conversation.
Speaking of deductions, the SALT (State And Local Taxes) cap got a spicy upgrade too, up from $10,000 to $40,000. That’s a potential game-changer for itemization and, by extension, charitable giving. While taxes are never the main motivator for giving, they do play a supporting role in the drama of generosity. More itemizers = more donors who might feel nudged to give, or give more. Fundraisers, your mission is to weave this into donor conversations with a healthy dose of donor appreciation and mission alignment.
The biggest “will-they-won’t-they” question hangs over the business sector. New rules make the first 1% of pre-tax profit donations non-deductible, since businesses typically give 1%. But before anyone panics, Bill reminds us: business giving isn’t just about tax perks. It’s about government relations, employee morale, community goodwill, and, of course, good ol' fashioned marketing. The four R’s: regulations, retention, reputation, and ROI aren’t going away. If a business hints at cutting donations, maybe it’s time to pivot: is your partnership a charitable gift or a marketing opportunity? IRS Publication 513 can help you draw the line. So cue the confetti, fundraisers; new year, new tax rules, and new reasons to stay connected, adaptable, and mission-driven.
