The SMA Fund

By contributing to The SMA Fund, you directly enhance the SMA journey for every cadet. Your generosity enables us to broaden student programs across academics, arts, and athletics, while also fostering professional growth for our esteemed faculty and staff. Additionally, your support aids in vital capital projects and ensures our technology remains cutting-edge. Join us in fortifying the SMA experience for all.

Achieving a high participation rate, particularly among our current families, is pivotal in enhancing our annual giving program and fostering a strong sense of pride within our community. Not only does a robust participation rate signify our collective support for our cadets, teachers, and the mission of SMA, but it also demonstrates to those beyond our community that we are dedicated to the success and growth of our educational institution. Your involvement and contribution in any capacity play a vital role in expanding and strengthening our SMA community. Let's come together to share and expand our commitment to educational excellence!

Supporting The SMA Fund is crucial in fueling captivating initiatives, enriching experiences, and fostering growth for our cadets and faculty. Your contribution enables us to procure essential resources such as supplies and resources for the classrooms, athletic and JROTC uniforms and gear, and enhance campus security measures. Moreover, it facilitates the expansion of our STEM curriculum, empowers faculty through professional development opportunities, and facilitates enriching field trips and community partnerships for internships and service. Your support also plays a pivotal role in nurturing cadet character and leadership development and ensuring access to cutting-edge technology. Join us in propelling the advancement of our community!

Charitable Giving and Tax Deduction Updates

Recent federal tax legislation passed in July 2025 made several changes to how charitable contributions will be treated starting with the 2026 tax year. 

What’s New

• New above-the-line deduction: Beginning in 2026, even if you don’t itemize deductions, you can claim a charitable deduction of up to $1,000 (single filers) or $2,000 (married filing jointly).

• Deduction “floor”: For those who itemize, charitable deductions now apply only to the portion of giving that exceeds 0.5% of adjusted gross income (AGI).

• High-income deduction cap: The tax benefit for charitable deductions will be limited to a 35% rate, even for taxpayers in higher brackets.

• Permanent 60% limit for cash gifts: The ability to deduct cash gifts up to 60% of AGI has been made permanent.

What This Means for Donors

• 2025 donations (reported on 2025 returns filed in 2026) are still governed by the old rules.

• 2026 and beyond: Expect the small “floor” and new limits to apply, but also expanded access for non-itemizers.

• State tax rules may differ.

• Always consult a tax professional to understand how these changes apply to individual situations.

This summary is provided for general informational purposes and should not be considered tax or legal advice.