Plenty of farmers plan their biggest charitable gift for the year they sell the farm — big income, big gift, and a deduction to soften the tax bill. Starting with 2026, a new floor skims part of your giving before it counts, and it skims most in exactly that high-income year. This Field Note explains how the floor works, why sale-year giving can still make sense, and what to settle with your tax preparer before the sale closes.