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The Tax Cut and Jobs Act (TCJA) was signed into law on December 22, 2017. The TCJA changed the standard deduction to $12,000 for singles and $24,000 for married couples who file jointly and eliminates personal exemptions. If you are a recurring charitable contributions donor, the new standard deduction could limit your itemizations for a deduction. Taxpayers can “bunch” donations by giving the amount in one year that you would normally contribute over a two-year period. This could put you over the new standard deduction amount and allow you to itemize to receive the deduction. There are other estate planning techniques to fulfill your charitable giving goals and Dossey and Jones is available to assist you with this planning.

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