As we enter the season of giving, a time when many people review their charitable giving plans you may want to take note of new federal tax law changes taking effect January 1, 2026. 

Key tax law changes taking effect beginning in 2026, are detailed in a link here from The Columbus Foundation. Individuals or households who itemize and for high-income households, along with small business owners will primarily be affected. Forbes.com suggests that it may make sense for those affected to accelerate charitable giving before the end of 2025. According to Russell James many donors are exploring options of combining several years of giving into one tax year to maximize deductions. This is a strategy that became popular in 2018 and is referred to as “bunching.”

For nearly 70 years, the CMA Foundation has turned physician-led philanthropy into measurable community change. As you plan your year-end giving and evaluate how the upcoming tax changes may affect your strategy, we invite you to consider a commitment to the CMA Foundation. 

Physicians built our Foundation to make real, positive impact that reflects their passions, priorities, and legacy. Your support, whether through an annual gift, contribution of appreciated assets, or a gift in your will or living trust, ensures that physician-led innovation continues to improve lives throughout our community.

Let’s Plan Together

The CMA’s Foundation is here to help you align your giving with your goals and values. Feel free to reach out to Paula Cosby, CMA Foundation Director at pcosby@cmafohio.org or 614-240-7410 to discuss options that make sense for you and your family.