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Index/Organizations/Title 26 of the Code of Federal Regulations

Title 26 of the Code of Federal Regulations

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Jan 16, 2026
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Which organizations qualify as eligible charities for the 2025 above-the-line deduction?

The new above‑the‑line charitable deduction created by the 2025 tax package is narrowly targeted: it covers cash gifts made directly to U.S. publicly supported 501(c) charities and explicitly excludes...

Nov 22, 2025

Were there subsequent legal challenges or later laws that amended or reversed this change, and when did they occur?

Available sources do not identify the specific original “change” you mean; coverage instead lists many different federal and state law amendments, agency rule changes, and court reversals in 2024–2025...