CCS Fundraising：2026慈善展望报告：OBBB 政策对慈善捐赠规模的影响测算（英文版）（32页）.pdf

1、1The Philanthropy Outlook:Estimating Effects on Charitable Giving from the One Big Beautiful Bill2 The Indiana University Lilly Family School of Philanthropy at IU Indianapolis is dedicated to improving philanthropy to improve the world by training and empowering students and professionals to be inn

2、ovators and leaders who create positive and lasting change.The school offers a comprehensive approach to philanthropy through its academic,research and international programs and through The Fund Raising School,Lake Institute on Faith&Giving,the Mays Family Institute on Diverse Philanthropy and the

3、Womens Philanthropy Institute.Learn more at https:/philanthropy.indianapolis.iu.edu.INDIANA UNIVERSITY LILLY FAMILY SCHOOL OF PHILANTHROPY PROJECT TEAM Jon Bergdoll,MS|Primary Analyst Interim Director of Data&Research Partnerships,Indiana University Lilly Family School of Philanthropy Patrick Rooney

4、,PhD|Primary Analyst,Primary Author Professor Emeritus,Indiana University Lilly Family School of Philanthropy Jacqueline Ackerman,MPA|Primary Author Director,Womens Philanthropy Institute Special thanks to Xiao Han,Adriene Davis Kalugyer,and Xiaonan Kou for their contributions to this study.This res

5、earch was completed with funding from CCS Fundraising.The findings and conclusions contained within are those of the authors and do not necessarily reflect official positions or policies of CCS Fundraising.Acknowledgments3Table of ContentsExecutive Summary Key Findings Introduction Background Method

6、s Results A.Estimated Effects of the OBBB on Household Giving OBBB Policy 1:Universal Charitable Deduction($1,000 for Single Filers/$2,000 for Married Filers)OBBB Policy 2:0.5%Itemizer Floor OBBB Policy 3:35%Cap on Deductions for Top Marginal Tax Filers B.Estimated Effects of the OBBB on Corporate G