Supporters are reaching out, seeking to understand the combined impact of changes to federal funding for cancer research and shifts in tax law, and how best to navigate this moment to maximize their impact for the Cancer Research Institute (CRI).
Beginning in 2026, new rules will require taxpayers to exceed a “charitable deduction floor” before they can claim any tax benefit for their giving.
The impact of these changes is that year-to-year gifts that once qualified fully for deduction may no longer deliver the same tax advantage. For individuals who give generously and consistently, this creates a strong incentive to rethink timing.
For donors who plan to give ongoing annual support for CRI, accelerating a commitment into a single, larger gift this year, that will support CRI’s work over multiple years, can have benefits without changing their philanthropic goals.
For example, a donor planning to contribute $10,000 annually for five years could instead make a single $50,000 gift now, before the deduction floor takes effect. CRI would use those funds over five years—but by giving upfront this year, they preserve the full tax deductibility of the contribution under today’s rules.
This approach can be structured to honor donor intent as if the gifts were made annually. CRI can establish a clear, multi-year spending plan tied to the donor’s priorities—such as sustaining investigator grants, advancing translational research, or supporting breakthroughs in immunotherapy.
The impact remains paced and purposeful.
There are also meaningful advantages for CRI when a donor chooses to consolidate giving. A single early gift provides reliability and flexibility in planning, allowing us to commit to multi-year research projects with confidence. Immunotherapy breakthroughs often require stable, predictable investment; front-loaded support strengthens CRI’s ability to back promising science over the long term. For donors, this means their contribution can be put to work more strategically, often accelerating areas where early funding is catalytic.
For those donors who prefer to maintain additional flexibility, a donor-advised fund (DAF) offers a parallel solution.
Contributing the full amount, such as the $50,000 in the example above, to a DAF this year secures the current tax treatment, while directing annual distributions to CRI preserves the familiar rhythm of giving.As tax rules evolve, this period offers a narrowing window for donors to lock in greater value from their philanthropic commitments. A thoughtfully timed gift—whether made directly to CRI or through a DAF—can advance lifesaving immunotherapy research while maintaining the donor’s long-term intentions. You should always consult your financial planner or accountant to understand how these changes to charitable tax deductions may affect your individual situation.
Now is an ideal moment to consider how timing can amplify both impact and stewardship. CRI strongly encourages anyone donating to consult an accountant or tax attorney to understand the implications of this change in tax laws.
