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  • 1.  2026 Benefit Limits

    Posted 10-17-2025 08:12 AM
    With the government shutdown, I wasn't paying attention. But, sure enough, on October 9, the IRS released the 2026 inflation adjustments for benefits in exchange for charitable contributions. These are found in Rev. Prov. 2025-32. I've snipped the relevant section below.

    As a gentle reminder, the values listed apply to the cumulative amount a donor can receive in exchange for a contribution. And please pay attention to the lost cost benefit rules: Those can only be given in exchange for a minimum gift of $69.50. Donations below that amount are subject to the 2% rule.

    Also, DAF and private foundation donors are eligible to receive the low-cost articles following those limits. They can never receive benefits that fall under the 2%/$136 rule.

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    John H. Taylor, Principal
    John H. Taylor Consulting, LLC
    2604 Sevier Street
    Durham, NC     27705

    919.816.5903 (cell/text)

    Serving the Advancement Community Since 1987


  • 2.  RE: 2026 Benefit Limits

    Posted 10-21-2025 08:42 AM

    Hi John,

    Thank you for sharing! Low cost specifically says "$13.90 or less", can you confirm interpretation for the gift amount is the same; "$69.50 or less". 



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    Amber Machowiak
    University of Notre Dame
    amachowi@nd.edu
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  • 3.  RE: 2026 Benefit Limits

    Posted 10-21-2025 09:02 AM
    No. It is a MINIMUM gift of $69.50 to qualify for the token benefits that cannot EXCEED a cumulative $13.99.

    John Taylor Principal, John H. Taylor Consulting, LLC 919.816.5903 Big ideas; small keyboard





    Original Message


  • 4.  RE: 2026 Benefit Limits

    Posted 10-24-2025 11:27 AM

    John, before I misinterpret this, could you please take a look at this part of what you said above:  

    "Also, DAF and private foundation donors are eligible to receive the low-cost articles following those limits. They can never receive benefits that fall under the 2%/$136 rule."

    Did you mean to say that DAF and private foundation donors are or are not eligible to receive the low cost items following those limits?

    Thank you,

    Meg



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    Meg Tallman
    University of Delaware
    mtallman@udel.edu
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  • 5.  RE: 2026 Benefit Limits

    Posted 10-24-2025 11:37 AM
    As the statement says, they are eligible to receive those low-cost articles (with a maximum cumulative value of $13.90 for a minimum gift of $69.50). They cannot receive any other more substantial benefits.

    John

    John H. Taylor, Principal
    John H. Taylor Consulting, LLC
    2604 Sevier Street
    Durham, NC     27705

    919.816.5903 (cell/text)

    Serving the Advancement Community Since 1987





    Original Message


  • 6.  RE: 2026 Benefit Limits

    Posted 10-24-2025 11:59 AM

    Thanks! 

     

    MEG TALLMAN

    Sr. Director, Gift Administration & Data Management

     

     




    Original Message


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