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New OBBBA charitable-giving rules

Insights from the EY Center for Tax Policy

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Changes made by the One Big Beautiful Bill Act (OBBBA) to charitable-giving rules, effective January 1, 2026, will affect the tax consequences of philanthropic giving for individuals, pass-through entities and corporations.

Join panelists from EY’s Tax and Climate Change and Sustainability (CCaSS) practices, who will share insights about these changes and examine how companies can advance business objectives and philanthropic commitments while complying with the new rules.

The session is designed for corporate leaders and tax professionals who support individual taxpayers and high-net worth individuals who want to:

  • Understand the compliance considerations and leading practices for documentation
  • Align their charitable giving with their broader business strategy
  • Adjust their philanthropic approaches given the new law

Panelists

Brandon Carlton, USLI Business Tax – Federal Tax Advisory, Principal, Ernst & Young LLP

Lauren Rogge, USLI CCaSS Sustainable Advisory Leader, Ernst & Young LLP

Damien Martin, EY Private Tax, Partner, Ernst & Young LLP

Moderator

Rachel Strong, USLI Sustainability Tax Policy Leader, Ernst & Young LLP

EY webcast managed and produced by Ernst & Young LLP’s Tax Technical Knowledge Services Group, Washington, DC: Lynn Fairfax

Webcast

CPE credits: 1.2

Total duration: 60 minutes

Time

your local time

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