"BIG BEAUTIFUL BILL" TAX IMPLICATIONS

Charitable giving gets some new opportunity under the new “One Big Beautiful Bill Act.” The current standard deduction, $15,750 for single filers and $31,500 for joint filers, makes it difficult to itemize over those amounts and get tax benefit for your charitable donations. But effective starting in 2026, “non-itemizers” will be able to deduct charitable donations of $1,000 for single filers and $2,000 for joint filers, with no other limitations.


Under the new act, if you have high taxable income and you itemize your deductions, you may want to consider maximizing your donations in the tax year 2025, rather than taking them in 2026. Starting in 2026, your charitable donations have to be reduced by .5% of your adjusted gross income. For example, if your adjusted gross income is $1,000,000, you would have to reduce your charitable donations by $5,000. In addition, under the Act starting in 2026, the tax benefit for all of your itemized deductions is limited to a 35% tax rate. So, if you are in the maximum tax rate of 37%, your tax benefit for total itemized deductions will be limited to 35%.


Left in place by the new act, seniors who are currently required to take taxable distributions from their retirement accounts, can still redirect some or all of it to charitable giving, and thereby escape tax on that part of the required distribution. And for this tax break, you get it even if you don’t itemize your deductions. Read more about qualified charitable distributions here.


As with any new tax bill, it carries a lot of nuances that have yet to be interpreted by Internal Revenue Regulations. Be sure to consult with your personal tax advisor. 

Don’t wait to take advantage of this change – consider making your donation prior to the end of this year. 


Submitted August 28, 2025
Written by Sparky Parker, CPA


Recent Posts

IF WE COULD . . .

By Kodi Myhre • December 23, 2025
At about this time, every year, we have this conversation at the RAF about what our year end letter (code for asking for your financial support) should say to you, and about the RAF and the accomplishments of the past year.

WORTH THE READ: STEF GOZA GUEST EDITORIAL

By Taylin Trafton • December 23, 2025
Our many RAF supporters have such vast and varied experience, and we’re capturing some of their words of wisdom to share with you. This guest editorial is by Stef Goza, a pilot and an RAF Alaska liaison.

BILL DUGAN IS NEW NEBRASKA LIAISON

By lellington • December 21, 2025
Bill credits aviation for much of his success in business and the ability to serve his companies and family. What began in a Champ, and a Tri-Pacer owned by five people, turned into what Bill calls, “a key business tool” in which he accumulated 9,000 hours – in a Cheyenne, a Pilatus, and a TBM, where ninety-five percent of his flying was for business. “My retirement enabled me to recall ‘Why I Learned to Fly’, a slogan from an old RAF video.” Bill’s son, Patrick, purchased the C185 they now share. “While attending a business function, some associates arrived in corporate jets. As they joined up on the tarmac, the jet pilots gathered around Patrick’s 185, and one of the passengers asked, ‘What’s special about this?’ No explanation needed for this RAF audience,” Bill says. “My involvement in the RAF is, in a partial way, repaying the rewards aviation has endowed me with. Having been involved in many worthwhile nonprofits, this is one where financial support is only part of the picture. Physically participating in great projects that have a lasting effect, with good people, returns a great personal benefit,” he says. “My only regret is that I wasn’t there at the start.” Bill and his wife Jane are privileged to be able to split time between their long-time home in eastern Nebraska and Scottsdale, Arizona. While still serving on several boards, he enjoys golf “about every third shot,” biking, cars, and reading, but always looks forward to the time he can be involved in the RAF. “It’s flying with a purpose,” he adds. Bill can be reached at bdugan@theraf.org

Jake Hampton

December 15, 2025
AR Ambassador

RAF ADDS MICHIGAN LIAISON SCOTT ANTTILA

By Taylin Trafton • December 11, 2025
A Christmas gift of flight lessons from his parents started Scott Anttila’s aviation journey in 1985. “I learned at Johnson Field, a small grass strip tucked into the woods in Michigan’s Upper Peninsula, and that early exposure to simple backcountry flying stuck with me,” Scott says. Growing up in the U.P., he spent a lot of time outdoors and found that flying was another way to get to the places he liked to explore—especially the ones most people never saw. As he earned more ratings and eventually moved to the Detroit area for work, Scott realized he needed a way to stay connected to northern Michigan. He bought an airplane and used it to get back to the smaller airstrips and lake country he enjoyed. Along the way, he also flew gliders out of Frankfort, soaring along the Sleeping Bear Dunes and towing sailplanes over the Great Lakes. “Those flights gave me a different appreciation for the landscape and made me even more interested in the small, out-of-the-way airports scattered around the state,” he says. Visiting those kinds of places, Scott first came across the Recreational Aviation Foundation. He started using RAF-supported airstrips both inside and outside Michigan. “I noticed how well-kept they were and how much access they opened up,” he says, adding, ”Over the years, I’ve watched a number of grass strips close, which made the RAF’s mission feel especially important to me. Maintaining these airstrips keeps aviation connected to the outdoors and makes it possible for more people to reach the quiet, remote areas that inspired me to fly in the first place.” Scott joins the other two RAF Michigan Liaisons, General Grant and Tanmoy Ganguly. He can be reached at santtila@theraf.org . Submitted December 11, 2025.