For generations, families, businesses, alumni, and friends have helped make Scouting possible across Montana. Their generosity helps provide outdoor experiences, support volunteers, care for camps and properties, keep programs accessible to families, and give young people opportunities to grow through Scouting.
Beginning in 2026, changes to federal tax law may affect how individuals receive a tax benefit from charitable giving – including qualifying gifts to Scouting America, Montana Council.
Here’s a look at what the changes may mean for Montana Scouting supporters.
Good News for Donors Who Don’t Itemize
Many taxpayers take the standard deduction and therefore have not previously received a federal income-tax deduction specifically for their charitable contributions.
Beginning in 2026, individuals who do not itemize their deductions may be able to deduct up to $1,000 in qualifying cash contributions to eligible charitable organizations. For married couples filing jointly, the limit is $2,000.
That means some Montana Scouting supporters may be able to receive a federal tax benefit from a qualifying cash gift to the Montana Council—even if they take the standard deduction.
If you give to support a Scout’s experience, help maintain a camp, strengthen a local program, or simply make an annual contribution to Scouting, be sure to keep a record of your gift.
If You Itemize, There Are Changes Too
For taxpayers who itemize deductions, charitable giving is also affected beginning in 2026.
A new 0.5% of adjusted gross income (AGI) floor applies to charitable contributions. Generally, only the portion of qualifying charitable contributions that exceeds 0.5% of AGI is deductible.
For example, a taxpayer with an AGI of $200,000 would have a $1,000 charitable contribution floor. If that taxpayer made $5,000 in qualifying charitable contributions, the amount above the $1,000 floor would generally be the portion eligible for a charitable deduction, subject to other applicable limitations.
For donors who make larger charitable gifts, these changes may make it worthwhile to talk with a tax advisor about charitable giving and the timing of gifts.
Keep Your Montana Council Gift Records
Whatever the size of your gift, good records matter.
Keep your receipt, canceled check, credit-card record, or other documentation showing your contribution. For contributions of $250 or more, donors generally need a written acknowledgment from the charitable organization to substantiate the contribution for federal tax purposes. The acknowledgment should include the information required by the IRS, including whether the organization provided any goods or services in exchange for the contribution.
The Montana Council can provide appropriate acknowledgment for qualifying contributions made directly to the Council.
Your Gift Does More Than Create a Tax Deduction
Tax benefits are helpful, but they’re not why most people support Scouting.
You give because you believe in what Scouting does for young people.
Every gift to the Montana Council helps put more young people outdoors, strengthen local Scouting programs, support volunteers, care for our camps and properties, and keep Scouting available to Montana families.
Whether you give $25, $250, or more, your generosity helps create experiences that can shape a young person’s life.
If Scouting is already part of your charitable giving, the 2026 changes are a good reason to review your plans and talk with your tax advisor. And if you haven’t made a gift to the Montana Council recently, 2026 may be a great year to put Scouting back on your list.
This article provides general information about federal charitable-giving rules for individual taxpayers and is not intended to provide tax or legal advice. Tax rules and individual circumstances vary. Different rules may apply to corporations and other types of taxpayers. Please consult your tax or financial advisor regarding your specific situation.
It’s a great day for Scouting in Montana!
Special thanks to Kellie Gardner, EA, for assembling information for this article. The Montana Nonprofit Association was also used as a reference.
