A Christmas Carol For Charity: Ebenezer Scrooge On The 2026–27 Giving Reforms

By Ebenezer Scrooge, Guest Columnist (with a nod to Charles Dickens)

“I will honor giving in my heart, and try to keep it all the year.”
— Ebenezer Scrooge, reflecting on the charitable spirit of reform

Bah, tax law? Humbug! Or so I might have muttered before my long night with the spirits. But times have changed, my friends — and so have I. Where once I saw charitable giving as a drain upon my coffers, I now see it as the lifeblood of a thriving society. And as the spirits once showed me the consequences of greed and neglect, so too must I warn you, nonprofit leaders, of the consequences of complacency. Generosity, it turns out, isn’t merely sentimental folly — it’s the cornerstone of prosperity, both for the giver and the world around them.

The new 2026–27 Charitable Giving Rules, ushered in by that grandly titled One Big Beautiful Bill Act, will soon visit you as surely as the Ghosts of Christmas Past, Present, and Yet to Come. I can’t help but see shades of my own past in the way nonprofits and donors respond: a bit anxious, a bit stubborn, but with potential to change their fate — if they heed the warnings. They bring tidings both hopeful and grave — for those who understand them shall prosper, and those who ignore them shall find their donation boxes woefully light.

So come, dear friends of charity! Let me guide you through these reforms as if by candlelight on Christmas Eve, and show you how even in change, there lies great opportunity.

🕯 The Spirits of Change — Three Visitations of Giving Reform

The First Spirit: The Gift of the Common Donor

In days past, only those rich enough to itemize their deductions could feel the warm glow of a tax benefit. But now! — beginning in 2026, even the humble clerk, the small-town teacher, or the baker who keeps to the standard deduction may claim up to $1,000 (or $2,000 for married couples) for their charitable kindness.

Mark my words, this is no trifle. This is a miracle of inclusion! For the first time, the smallest gifts can bring both joy and tax relief. Nonprofits, take heed: the door to the common donor’s heart (and wallet) has opened wider than ever before. Nonprofits, you must open your arms wide, for the heart of Tiny Tim now beats in every household with a charitable soul!

The Second Spirit: The Floor of Generosity

Ah, but not all is merry. Beware the fine print! For those who itemize their deductions, a new floor shall appear — 0.5% of adjusted gross income, below which the taxman shall not notice your benevolence. A clever move, says the Treasury! A nuisance, says I.

Still, let us not despair. Encourage your benefactors to climb above that floor, to give with spirit, not spite. Show them that their gifts yield more than deduction — they yield impact. Remind them that while the law sets floors, the heart sets ceilings far higher. Rather than lament, inspire. Urge donors to give with conviction, not calculation. Remind them: true generosity rises above arithmetic.

The Third Spirit: The High-Income and the Corporate Christmas Yet to Come

Lastly, the Ghost of Giving Yet to Come reveals a more sobering vision. The final spirit shows a darker vision — where corporations and high earners find their deductions capped, their generosity bound by arithmetic. The wealthiest will find their deduction limited to 35%, and businesses must give more than 1% of their taxable income before the government even tips its hat in thanks.

Dark tidings? Not entirely. This spirit need not foretell doom. It warns us, yes, but it also teaches prudence. Now is the time for conversation, creativity, and collaboration. This “Spirit” invites nonprofits to rethink relationships with corporate partners — to create giving programs rooted in impact and identity, not merely tax advantage. Remind your patrons that the true reward of giving cannot be measured in ledgers alone. The future of philanthropy, like my own redemption, depends on conscience as much as coin.

🎁 The Ghost of Opportunity – The Golden Window of 2025

Ah, the year before the change! 2025 — a golden window before the new rules take hold. The spirits showed me one final gift. I tell you, if ever there were a time for bold giving, it is now. The year 2025 stands as a glorious window before the new rules descend. It is, if you will, the final feast before the fast.  Call upon your donors! Bid them act before the clock strikes midnight on this era of generosity unfettered. Tell them: “There is still time!”

For when 2026 dawns, the rules will change forever. And those who waited, like poor Jacob Marley, may come to regret their hesitation and may find themselves haunted by the ghost of opportunities lost.

🕰 Lessons from Scrooge’s Ledger: What Nonprofits Must Do

I offer you, dear colleagues, my own hard-earned counsel:

1. Educate Thy Staff and Board

Ignorance and Fear — my own tormentors! — must have no place here. Ensure every leader and fundraiser understands how the new rules affect giving patterns.

2. Speak Plainly to Donors

Tell them how the rules affect them, and how their gifts can still work wonders. Use simple, heartfelt language. Explain how even small gifts will matter more than ever under the new deductions.

3. Diversify the Giving Base

Seek the humble as well as the mighty; the baker as well as the banker. No longer rely solely on wealthy benefactors. Build relationships across the community — secondary teachers, university professors, small businesses, and civic clubs.

4. Honor Impact over Arithmetic

For though deductions may wane, the spirit of generosity shines eternal. Outcomes are your currency now: student success, language expansion, cultural connection, etc. Show the results of generosity.

5. Prepare for the Long Game

Track your data, measure your results, and be ever ready to adapt. Tell stories. Publish annual reports that show measurable benefit — for these will become the very proof of your “fundability.”

🌟 The Moral of the Tale

These reforms, like the spirits of Christmas, come not to harm you but to teach you. They bid us remember that giving, though shaped by tax codes, is still rooted in compassion. The 2026–27 giving reforms are no curse, but a chance — a chance to renew the spirit of generosity across every household and enterprise.

Nonprofit leaders who embrace this lesson — who plan, educate, and inspire — will see their organizations thrive even in this new age. Nonprofits that cling to old models will find themselves counting coins like the miser I once was and may find themselves alone in their counting houses, lamenting the donors they failed to reach.  But those that adapt  — ah! — they will find their halls filled with song and their budgets filled with promise.

So, I say to you now, as the snow falls upon another charitable season, take it from old Ebenezer Scrooge:
Keep the spirit of generosity alive! For the rules may change, but the heart of giving endures — and may generosity bless us, every one.