Why a December 2026 donation won't earn the credit

Year-end is when many people make their charitable donations. This year, that habit works against you. The law says the credit applies to tax years ending after December 31, 2026. So the first donations that count are the ones made on or after January 1, 2027. (Source: P.L. 119-21 §70411(c))

The rule, in two lines

The credit equals the cash you donate to a qualifying organization during the tax year, up to $1,700. The first tax year it covers is 2027. Put those together and only donations made from January 1 to December 31, 2027 count on your 2027 return. (Source: §25F(a), (b)(1))

There's no lookback. Some state credits let you donate up to the filing deadline the next spring and count it for the year before. Ohio's does. The federal credit doesn't. A donation in January 2028 counts for 2028, not 2027. (Source: Ohio R.C. 5747.73(B))

What a December 2026 donation still does

A donation on December 31, 2026 is still a charitable donation. It just won't earn the $1,700 credit, because it falls in the 2026 tax year. If you itemize, it's deductible in the usual way. From 2026, people who don't itemize can also deduct up to $1,000 of cash donations to eligible charities, or $2,000 on a joint return. Ask your preparer how that applies to you.

A deduction is worth far less than the credit. At a 22% tax rate, a $1,700 deduction saves about $374. The same $1,700 as a credit saves $1,700, as long as you owe at least that much in federal income tax.

What to do instead

If you want to support a Christian school this winter, pledge now and donate in January. Our donor program opens January 1, 2027. You'll be able to estimate your credit, choose your school and set up monthly donations through the donor portal. We'll email you when it opens.

A January donation counts toward your 2027 credit, and you claim it on the return you file in spring 2028. You can also adjust your W-4 after you donate, so less tax is withheld from each paycheck and the benefit arrives during the year instead of at tax time.

If you give every December

Nothing stops you from making your usual year-end donation in 2026 and a separate donation for the credit in 2027. Just keep the two apart. The first is an ordinary charitable donation. The second, up to $1,700, is the one that comes back as a credit. Keep the acknowledgment for each.

An example

Karen usually donates $1,700 to her children's school in December. If she donates on December 20, 2026, she gets no credit. If she itemizes and is in the 24% bracket, the deduction saves her about $408. If she waits until January 4, 2027 and donates to CEN SGO instead, choosing the same school if it's a CEN partner, she can take $1,700 off her 2027 federal tax, as long as she owes that much. Illustrative figures.

For schools

If your families ask about year-end giving, point them to January. CEN partner schools plan pledge campaigns in the last months of 2026, so donors can commit now and donate once the credit is live. A pledge isn't a donation, and it earns no credit on its own. The donation in 2027 does.

Key dates

January 1, 2027 is the first day a donation earns the federal credit. December 31, 2027 is the last day to donate for the 2027 return. The IRS expects to publish its claim form in early 2028, in time for you to file. (Source: P.L. 119-21 §70411(c))