The Moore Family Trust Foundation 2026
Private Foundation Investment Tax Rates: Beginning January 1, 2026, private foundations now face a tiered tax rate on net investment income, replacing the previous flat 1.39% rate that is based on the Foundation's asset value: • Up to $50 million in assets: 1.39% (no change) • $50 million-$250 million: 2.78% • $250 million-$5 billion: 5% • Over $5 billion: 10%
Beginning January 1, 2026, private foundations will be subject to a tiered tax rate on net investment income, replacing the former flat rate of 1.39%. The revised structure aligns tax liability with the scale of each foundation's total assets.
The new tiered structure represents a substantial policy change affecting how major philanthropic organizations manage investment performance and annual charitable distributions.
- Large foundations with assets above $250 million will experience materially higher excise tax obligations, reducing available grantable capital unless offset through strategic planning.
2026 New Tax Provisions
Above-the-line charitable deductions for non-itemizers. Beginning in the 2026 tax year, a reinstated deduction allows non-itemizers to deduct cash donations to charity-up to $1,000 for single filers or $2,000 for married couples filing jointly. This provision is permanent and is not indexed for future inflation. Further, some types of donations are ineligible for the deduction, including those to donor-advised funds or private non-operating foundations. This change could potentially encourage people who take the standard deduction to make charitable contributions. Since the Tax Cuts and Jobs Act (TCJA) of 2017 increased the standard deduction, only about 10% of households have itemized deductions instead of claiming the standard deduction, according to the most recent data,? making them ineligible for charitable giving tax deductions. With the introduction of this provision, all households are now eligible to receive a tax deduction for qualified charitable contributions,
Above-the-line charitable deductions for non-itemizers. Beginning in the 2026 tax year, a reinstated deduction allows non-itemizers to deduct cash donations to charity-up to $1,000 for single filers or $2,000 for married couples filing jointly. This provision is permanent and is not indexed for future inflation. Further, some types of donations are ineligible for the deduction, including those to donor-advised funds or private non-operating foundations. This change could potentially encourage people who take the standard deduction to make charitable contributions. Since the Tax Cuts and Jobs Act (TCJA) of 2017 increased the standard deduction, only about 10% of households have itemized deductions instead of claiming the standard deduction, according to the most recent data,? making them ineligible for charitable giving tax deductions. With the introduction of this provision, all households are now eligible to receive a tax deduction for qualified charitable contributions,
Above-the-line charitable deductions for non-itemizers. Beginning in the 2026 tax year, a reinstated deduction allows non-itemizers to deduct cash donations to charity-up to $1,000 for single filers or $2,000 for married couples filing jointly. This provision is permanent and is not indexed for future inflation. Further, some types of donations are ineligible for the deduction, including those to donor-advised funds or private non-operating foundations. This change could potentially encourage people who take the standard deduction to make charitable contributions. Since the Tax Cuts and Jobs Act (TCJA) of 2017 increased the standard deduction, only about 10% of households have itemized deductions instead of claiming the standard deduction, according to the most recent data,? making them ineligible for charitable giving tax deductions. With the introduction of this provision, all households are now eligible to receive a tax deduction for qualified charitable contributions,
New floor on deductions for itemizers. Effective for the 2026 tax year, itemizers who make charitable contributions will only be able to claim a tax deduction to the extent that their qualified contributions exceed 0.5% of their adjusted gross income (AGl). That means a formerly fully deductible charitable contribution now must be reduced by 0.5% of an individual's contributior c base for the tax year. Also starting in the 2026 tax year, the new legislation caps the tax benefits of itemized charitable deductions at 35% for those in the 37% marginal tax bracket. Because these changes don't take effect until January 1, 2026, this year presents a final window to capture the full deduction value under current rules. Many individuals are considering accelerating or "bunching" donations they planned for future years into 2025 to maximize the tax benefit.
Above-the-line charitable deductions for non-itemizers. Beginning in the 2026 tax year, a reinstated deduction allows non-itemizers to deduct cash donations to charity-up to $1,000 for single filers or $2,000 for married couples filing jointly. This provision is permanent and is not indexed for future inflation. Further, some types of donations are ineligible for the deduction, including those to donor-advised funds or private non-operating foundations. This change could potentially encourage people who take the standard deduction to make charitable contributions. Since the Tax Cuts and Jobs Act (TCJA) of 2017 increased the standard deduction, only about 10% of households have itemized deductions instead of claiming the standard deduction, according to the most recent data,? making them ineligible for charitable giving tax deductions. With the introduction of this provision, all households are now eligible to receive a tax deduction for qualified charitable contributions,
Above-the-line charitable deductions for non-itemizers. Beginning in the 2026 tax year, a reinstated deduction allows non-itemizers to deduct cash donations to charity-up to $1,000 for single filers or $2,000 for married couples filing jointly. This provision is permanent and is not indexed for future inflation. Further, some types of donations are ineligible for the deduction, including those to donor-advised funds or private non-operating foundations. This change could potentially encourage people who take the standard deduction to make charitable contributions. Since the Tax Cuts and Jobs Act (TCJA) of 2017 increased the standard deduction, only about 10% of households have itemized deductions instead of claiming the standard deduction, according to the most recent data,? making them ineligible for charitable giving tax deductions. With the introduction of this provision, all households are now eligible to receive a tax deduction for qualified charitable contributions,
Important Notice Regarding 2026 Tax Provisions and Philanthropy The recently enacted 2026 tax provisions include new regulations that may affect charitable giving, depending on the structure of contributions— whether made as an individual, through a private foundation, or via a structured donor-advised fund. We encourage all donors to consult with their tax advisor or legal counsel to gain a clear understanding of how these changes may impact your philanthropic strategies and charitable contributions. © 2025 Sparrow Net®
Above-the-line charitable deductions for non-itemizers. Beginning in the 2026 tax year, a reinstated deduction allows non-itemizers to deduct cash donations to charity-up to $1,000 for single filers or $2,000 for married couples filing jointly. This provision is permanent and is not indexed for future inflation. Further, some types of donations are ineligible for the deduction, including those to donor-advised funds or private non-operating foundations. This change could potentially encourage people who take the standard deduction to make charitable contributions. Since the Tax Cuts and Jobs Act (TCJA) of 2017 increased the standard deduction, only about 10% of households have itemized deductions instead of claiming the standard deduction, according to the most recent data,? making them ineligible for charitable giving tax deductions. With the introduction of this provision, all households are now eligible to receive a tax deduction for qualified charitable contributions,
Important Notice Regarding 2026 Tax Provisions and Philanthropy The recently enacted 2026 tax provisions include new regulations that may affect charitable giving, depending on the structure of contributions— whether made as an individual, through a private foundation, or via a structured donor-advised fund. We encourage all donors to consult with their tax advisor or legal counsel to gain a clear understanding of how these changes may impact your philanthropic strategies and charitable contributions. © 2025 Sparrow Net®
The Moore Family Trust is an operating foundation of the MFTF and represents the assets and interests of the MFTF and the Moore family. As a private foundation, MFTF accepts no outside contributions/funding. All charitable giving is endowed by the Moore Family.
The Moore Family Foundation is exclusively formed, governed, and managed by members of the Moore family and its governing board. maintaining IRS compliance.
Please contact Lisa Hubert at Lhubert@moorecapitalholdings.com for assistance.
Or telephone: 617-202-7077
The Moore Family Trust Foundation Webpage is managed by Sparrow Net.
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