Writings by Randall

The newly passed “One Big Beautiful Bill” (OBBBA) reshapes the landscape of charitable giving, yet many nonprofit leaders remain unaware of its full impact. While the universal charitable deduction for non-itemizers encourages small gifts, new limits on high-income and corporate deductions could dampen larger or more spontaneous donations. Provisions like taxes on large endowments and top nonprofit salaries further signal a shifting federal attitude toward philanthropy. Understanding these changes isn’t optional—nonprofit leaders must adapt now, or risk being left behind as donor behavior evolves.