Charitable Contributions
Starting in the 2026 tax year, new federal tax rules change how you deduct charitable donations, offering a new write-off for non-itemizers while adding limits for those who itemize.
Rules for Non-Itemizers
- Cash deduction: You can deduct up to $1,000 for single filers or $2,000 for joint filers if you take the standard deduction. This is in addition to the standard deduction.
- Cash only: Only cash, check, or credit card donations qualify; property or clothing do not count.
- Restrictions: Gifts to donor-advised funds or private foundations do not qualify for this non-itemizer deduction
Rules for Itemizers
- New AGI floor: itemizers who make charitable contributions may only claim a tax deduction to the extent that their qualified contributions exceed 0.5% of their adjusted gross income (AGI).
- Top bracket cap: Taxpayers in the highest 37% tax bracket face a cap that limits their itemized deduction tax benefit to 35%. In other words, these high-income filers donating $1,000 would see the value of their deduction limited to $350.
- AGI limit: The permanent cash contribution limit remains at 60% of your AGI for public charities.
