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<edgarSubmission xmlns="http://www.sec.gov/edgar/npx" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>N-PX</submissionType>
    <filerInfo>
      <registrantType>IM</registrantType>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0001575301</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
      <flags>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
      </flags>
      <investmentCompanyType/>
      <periodOfReport>07/06/2026</periodOfReport>
    </filerInfo>
  </headerData>
  <formData>
    <coverPage>
      <yearOrQuarter>YEAR</yearOrQuarter>
      <reportCalendarYear>2026</reportCalendarYear>
      <reportingPerson>
        <name>Beacon Capital Management, Inc.</name>
        <phoneNumber>5153275847</phoneNumber>
        <address>
          <com:street1>7777 WASHINGTON VILLAGE DRIVE</com:street1>
          <com:street2>SUITE 280</com:street2>
          <com:city>DAYTON</com:city>
          <com:stateOrCountry>OH</com:stateOrCountry>
          <com:zipCode>45459</com:zipCode>
        </address>
      </reportingPerson>
      <agentForService>
        <name>Daniel Snyder</name>
        <address>
          <com:street1>8300 Mills Civic Parkway</com:street1>
          <com:city>West Des Moines</com:city>
          <com:stateOrCountry>IA</com:stateOrCountry>
          <com:zipCode>50266</com:zipCode>
        </address>
      </agentForService>
      <reportInfo>
        <reportType>INSTITUTIONAL MANAGER NOTICE REPORT</reportType>
        <noticeExplanation>REPORTING PERSON DID NOT EXERCISE VOTING</noticeExplanation>
        <confidentialTreatment>N</confidentialTreatment>
      </reportInfo>
      <fileNumber>028-15734</fileNumber>
      <reportingCrdNumber>120641</reportingCrdNumber>
      <reportingSecFileNumber>801-61249</reportingSecFileNumber>
      <explanatoryInformation>
        <explanatoryChoice>Y</explanatoryChoice>
        <explanatoryNotes>Beacon does not generally vote proxies because its strategies invest in ETFs, rather than directly in individual public-company stocks. When Beacon owns an ETF, Beacon is investing in the ETF itself; it does not vote the proxies for the individual securities held inside that ETF. Those proxy votes are handled by the Fund or its adviser.</explanatoryNotes>
      </explanatoryInformation>
    </coverPage>
    <signaturePage>
      <reportingPerson>Beacon Capital Management, Inc.</reportingPerson>
      <txSignature>Daniel Snyder</txSignature>
      <txPrintedSignature>Daniel Snyder</txPrintedSignature>
      <txTitle>Chief Compliance Officer</txTitle>
      <txAsOfDate>07/06/2026</txAsOfDate>
    </signaturePage>
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