IR-2024-273 just came out, reflecting inflation adjustments for benefits associated with charitable contributions in 2025.
I have included the actual text below. However, in summary, the low-cost benefit maximum (cumulative) will be $13.60 for minimum donations of $68. More substantial benefits are limited to $136.00 or 2% of the amount given, whichever is less.
Don't forget that DAF and private foundation donors are ineligible to receive more than the low-cost articles. Also, donors who contribute less than $68 cannot receive the low-cost articles without reducing their gift amount. Instead, those donors are subject to the 2% rule.
John
John H. Taylor, PrincipalJohn H. Taylor Consulting, LLC
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