What 2025 IRS rules changed for substantiating charitable donations?
Executive summary
The headline tax-law shifts that matter for charitable giving stem from the One Big Beautiful Bill Act (OBBBA): it creates an above‑the‑line charitable deduction for many non‑itemizers beginning in tax year 2025 and imposes new floors and caps on itemized charitable deductions that take effect in 2026 (notably a 0.5% floor and limits on top‑bracket benefit) [1] [2] [3]. The IRS’s substantiation framework — written acknowledgments for gifts $250 or more, Form 8283 and qualified appraisals for noncash gifts over $5,000, and vehicle‑donation rules — remains the operative guidance cited by IRS publications and practitioner notes in 2025 [4] [5] [6] [7].
1. The new law changed who can claim a deduction, not the fine print of receipts
OBBBA adds an above‑the‑line charitable deduction for taxpayers who don’t itemize (allowing limited deductions for non‑itemizers beginning in 2025) while reserving new limits and a 0.5% floor for itemizers that mostly begin in 2026, a sequencing that creates a unique window for 2025 giving strategies [1] [3] [2].
2. IRS substantiation rules themselves were not overhauled in 2025 — longstanding thresholds still apply
The Internal Revenue Service’s published rules continue to require a written acknowledgment from the charity for any single contribution of $250 or more, and Publication 526 and related IRS guidance remain the source for the substantiation tests that taxpayers must meet to claim deductions [4] [6] [7].
3. Noncash gifts still trigger Form 8283 and appraisal hooks at $5,000
For noncash contributions whose value exceeds $5,000, donors must attach Form 8283 and generally obtain a qualified appraisal — and the donee must sign the form unless the gift is publicly traded securities — a procedural threshold reiterated on IRS web pages covering noncash substantiation [5].
4. Vehicle donations and specialized rules stayed intact and continue to require tailored documentation
The IRS’s vehicle‑donation guidance — including the rule that a written statement is required when a vehicle’s fair market value is between $250 and $500 and other vehicle‑specific substantiation obligations — remains in force, as reflected in both Publication 526 and IRS vehicle guidance [7] [6].
5. The practical change for donors is fiscal strategy, not new receipt rules
Because OBBBA alters who benefits and when (a modest above‑the‑line break for non‑itemizers in 2025 and restrictive floors/caps beginning in 2026), practitioners and commentators urge front‑loading or use of donor‑advised funds, QCDs for retirees, and other timing moves to maximize 2025 deductions under existing substantiation rules — a behavioral shift driven by tax‑policy change rather than a change in documentation mechanics [3] [8] [9].
6. What charities must know: anticipate documentation demand, but follow the same IRS playbook
Familiar IRS admonitions — charities should be prepared to furnish acknowledgments that meet the $250 test, sign Form 8283 when required, and provide vehicle‑donation substantiation — are repeated in IRS guidance and consultant advisories; the immediate operational burden is higher because taxpayers may bunch gifts into 2025 to beat the 2026 limits [10] [5] [11].
7. Limits of available reporting and the open questions for 2026 and beyond
The public sources reviewed do not show a wholesale rewrite of IRS substantiation mechanics in 2025; they show tax‑law changes that change who benefits and when, and they reiterate standing substantiation rules — but future IRS guidance implementing OBBBA details, and potential Treasury rules interpreting interaction with substantiation thresholds, could alter practice, and those specifics are not in the materials analyzed here [2] [1] [6].