Every Child
Deserves to Play
We at LuskinOIC believe that every child deserves the freedom to move, grow, and play. Your donation helps make pediatric orthopaedic care possible.
Make a One Time DonationDonate Monthly
Your support fuels life-changing care at LuskinOIC.
People like you help us treat over 60,000 children each year - regardless of their circumstances. Join us in making a real difference, because every child deserves a healthy future.
Make a One Time DonationBecome a DonorAdvance Health Equity
Donor Level Transform a Child's Life
$500
This level of funding gives a child everything they need to heal and move freely again, from braces and mobility aids to therapy sessions, medical care, and ongoing support that helps them regain confidence and independence.
Donor Level Provide Vital Health
$100
With this donation, you can provide essential medical supplies, educational materials, or wellness tools for multiple patients navigating their care.
Donor Level Support a Patient
$25
Your gift helps cover the cost of a patient’s medical consultation and treatment guidance, giving them access to the care they need.
Your Donations at Work
Donors Who Have Transformed Children's Lives
Smith Family
$1,000
Johnson Family
$750
Williams Family
$500
Donors Who Have Provided Vital Health to Children
Smith Family
$1,000
Johnson Family
$750
Williams Family
$500
Williams Family
$500
More Ways to Get Involved
2026 Tax Law Changes and Charitable Giving
Beginning in 2026, changes to federal tax law may affect how some donors approach charitable giving. While the new law creates a charitable deduction for taxpayers who do not itemize, it also introduces new thresholds and deduction limits that may reduce tax benefits for certain higher-income donors.
For individuals and families considering significant charitable gifts, thoughtful planning remains important. With the right strategy, donors may still be able to maximize both their philanthropic impact and potential tax advantages.
Planning Considerations for Donors
Combining gifts into one year
Because itemized charitable deductions are now subject to a 0.5% of adjusted gross income (AGI) floor, some donors may benefit from grouping multiple years of charitable giving into a single tax year. This approach may help donors exceed the threshold and increase the value of their deduction. A donor-advised fund may be a helpful tool for this strategy.
Contributing appreciated assets
Gifts of appreciated assets, such as publicly traded stock, may continue to be a tax-efficient way to give. Donors may generally be eligible for a charitable deduction based on fair market value while also avoiding capital gains tax on the appreciation.
Qualified Charitable Distributions
For individuals age 70½ or older, a Qualified Charitable Distribution (QCD) from an IRA directly to a qualified charity may continue to be an effective giving option. Because the distribution is excluded from taxable income, QCDs are generally not affected by the new itemized deduction floors or limits.
Thoughtful Gift Planning
With new charitable deduction rules now in effect, donors considering a significant gift may benefit from reviewing the timing, structure, and type of asset being contributed with their tax and financial advisors.
Donors should consult with their tax, legal, and financial advisors to determine how these changes may affect their individual circumstances and charitable plans. If you have any questions, please call the Foundation Team at (213)742-1500 or mail michelletrinh@mednet.ucla.edu.