Tax Law Highlights: 2026
As we approach the holiday giving season, you may want to take note of some of the following best opportunities and key dates. Below you will find some tax-smart ways and key dates for 2026 to keep in mind. And please know our Cru® Foundation team of professionals is ready and able to assist you.
November 2
● Gifts of Real Estate
Homes, rentals, land, buildings, farmland and more can be used to help send “JESUS”
to unreached people. Getting started is easy. Contact us by November 2. For more
information or to take the first step in making a gift of property, email us today at:
[email protected] or call 800-449-5454.
December 1
● Establish a Great Commission Donor-Advised Fund (GCDAF)
A donor-advised fund is like a charitable giving account. You can transfer cash or assets
now to satisfy tax deadlines and then recommend grants to your church, Jesus Film
Project® or other charities you value. We recommend that you start the process by
December 1 to allow time to fund your account with a check postmarked by December
31 and/or an appreciated asset like stock. For questions or an application, email us at:
[email protected] or call 800-449-5454.
● Gifts of Stock
Donating stock or mutual funds to Jesus Film Project is simple. You can enjoy
double-tax savings on appreciated securities by 1) bypassing the capital gains and 2)
receiving a tax deduction for the full amount. The proceeds can go into your
donor-advised fund or directly to your Jesus Film® designated project. It is
recommended that you initiate transfers with your broker by December 1.*
Please use our Stock Gift Transfer Form to ensure a smooth transfer. For questions,
email us at: [email protected] or call 888-278-7233 (choose Option #1, then #2).
*Mutual funds may take additional time for your broker to process.
● Charitable Gift Annuity
A Charitable Gift Annuity (CGA) is a simple and reliable way to receive quarterly fixed
payments for life and help share the love of Jesus with our needy world. Begin the
process by December 1. Your check will need to be in the mail with the state-specific
application, dated and postmarked by December 31, to qualify for 2026 tax purposes.
You can also fund a CGA with an appreciated asset gift like stock. To see a list of the
current age/payout rates (Single Life or Two Lives), click here: jesusfilm.org/cga/. For
questions or an application, reach out to Cru Foundation by email at:
[email protected] or call 800-449-5454.
● Gifts from an Existing Donor-Advised Fund
Initiating a gift from an existing donor-advised fund with Cru Foundation or any other
custodian should begin well before the end of 2026. Most offer both broker- and
agent-assisted services as well as online self-service portal options. To help ensure
your gift goes to the project(s) of your choice, please have your instructions in writing
and request that your custodian pass that information on to the Cru Donations
Processing Team when the check is issued.
● Gifts from an IRA
A Qualified Charitable Distribution (QCD) is a direct transfer from your traditional IRA to
Jesus Film Project that doesn’t add a penny to your taxable income. Beginning at age
70 1/2, you may transfer up to $111,000 annually. At age 73, the amount you give may
count toward your required minimum distribution (RMD).*
It is recommended that you contact your IRA custodian by December 1 to initiate your
gift. Please use the IRA QCD/Rollover Transfer form to expedite the process and put
your gift to work quickly.
To notify us of an incoming IRA gift (also QCD), please click here to submit the
notification form. Find other helpful details on our website at jesusfilm.org/ira. Email any
questions to: [email protected] or call 888-278-7233 (choose Option #1, then #3).
*Consult with your professional tax advisor to see how much of your QCD will qualify for
your RMD.
December 31
● Gifts of Cash
Be sure that your envelope is postmarked by Thursday, December 31, so that your
cash gift to Jesus Film Project or your donor-advised fund will qualify for 2026 tax
purposes. Gifts for 2026 generated via a credit or debit card can be made on the Jesus
Film Project website through December 31 or by calling 800-387-4040 (extended hours
on December 31).
Reminder: Consult your tax adviser to know what is best for you.
If you have any charitable planning questions or would simply like a no-obligation
second opinion on your current plans, please give our Cru Foundation team of
professionals call at 800-449-5454, or email them at [email protected].
Your donations are tax deductible. The ministry’s tax-identification number is 95-6006173.
One Big Beautiful Bill Act
Since July 4, 2025 when the new tax law was signed, Americans have been wondering if it is going to have an impact on them. And if so, how?
For many households, the changes, refinements to previous legislation, and extensions of others (i.e., the 2017 Tax Cut and Jobs Act)1 have limited implications. Yes, the “One Big Beautiful Bill Act” (OBBBA)1 locked in some provisions and/or set inflation adjustments for others. Your planner should be able to make sense of it and direct you on how best to move forward in those areas that apply to you.
Click Here to Read More about the One Big Beautiful Bill Act
