Federal Tax Law List, 2025 edition

July 11, 2025

I have updated my running list of US federal laws affecting the charitable contribution deduction to include the 2025 One Big Beautiful Bill Act.Do we have to keep calling it a beautiful bill if it’s now an act? Doesn’t feel very Schoolhouse Rock… The OBBBA25 includes many changes to the tax treatment of nonprofits and charitable contributions; I’ll write more about those specific changes and their likely effects later.

The original list was an appendix to a 2019 history of the deduction published in Business History Review; since then, I have tried to keep the running list up to date for others who are trying to trace its twists and turns. Duquette, Nicolas J. “Founders’ Fortunes and Philanthropy: A History of the US Charitable Contribution Deduction.” Business History Review 93, no. 3 (2019): 553–84.

You can download the updated version of the table from my professional web page here. You can also download a PDF of the original paper (without jumping through a publisher’s gatekeeping) here.