I agree, especially for donors who want to give to 501(c)(3)’s, since a lot of Anthropic equity is pledged to c3’s.
Another consideration for high-income donors that points in the same direction: if I’m not mistaken, 2025 is the last tax year where donors in the top tax bracket (AGI > $600k) can deduct up to 60% of their AGI; the One Big Beautiful Bill Act lowers this number to 35%. (Someone should check this, though, because it’s possible that I’m misinterpreting the rule.)
IIRC, the 35% figure comes from the value of the deduction for people in the 37% bracket. Basically, you will only see 35% back from the deduction instead of the full 37% (saving $0.35 in taxes vs $0.37 for every dollar donated in that bracket).
I am not aware of any changes to the limit in total qualified donations, but you should still be able to take advantage of carryover rules if you exceed the limit.
I am not an accountant and this is not financial advice—I just don’t want people to be discouraged from giving in the coming years and worked pretty closely on the OBBB.
[Not tax/financial advice]
I agree, especially for donors who want to give to 501(c)(3)’s, since a lot of Anthropic equity is pledged to c3’s.
Another consideration for high-income donors that points in the same direction: if I’m not mistaken, 2025 is the last tax year where donors in the top tax bracket (AGI > $600k) can deduct up to 60% of their AGI; the One Big Beautiful Bill Act lowers this number to 35%. (Someone should check this, though, because it’s possible that I’m misinterpreting the rule.)
IIRC, the 35% figure comes from the value of the deduction for people in the 37% bracket. Basically, you will only see 35% back from the deduction instead of the full 37% (saving $0.35 in taxes vs $0.37 for every dollar donated in that bracket).
I am not aware of any changes to the limit in total qualified donations, but you should still be able to take advantage of carryover rules if you exceed the limit.
I am not an accountant and this is not financial advice—I just don’t want people to be discouraged from giving in the coming years and worked pretty closely on the OBBB.
Thanks for the correction!