Yes, charitable donations are tax-deductible in 2026, but with significant changes under the One Big Beautiful Bill Act (OBBBA). Key changes include a new 0.5% Adjusted Gross Income (AGI) floor for itemized deductions, meaning only donations exceeding this amount are deductible. However, a new above-the-line deduction for non-itemizers is introduced ($1,000/$2,000 limit).
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Key 2026 Charitable Giving Changes:
0.5% AGI Floor for Itemizers: If you itemize, you can only deduct charitable contributions that exceed 0.5% of your AGI. For example, if your AGI is



, the first



 in donations are not deductible, only amounts above that.
New Deduction for Non-Itemizers: Individuals taking the standard deduction can claim an "above-the-line" deduction for up to



 in donations (



 for married filing jointly).
Reduced Benefit for High Earners: The tax benefit of charitable deductions for ultra-high-net-worth individuals is capped at 35 cents per dollar, down from 37 cents, notes Spectrum News.
Qualified Charitable Distributions (QCDs): For 2026, the maximum QCD from an IRA is increased to


Tax-Deductible Donations: 2025-2026 Rules for Giving to Charity
Here's more on what kind of donations are tax-deductible, and how to claim a deduction for charitable contributions.

What is a charitable donation?
A charitable donation is a gift of money or goods to a tax-exempt organization that can reduce your taxable income. To claim a deduction for charitable donations on your taxes, you must have donated to an IRS-recognized charity and received nothing in return for your gift.

Are charitable donations tax-deductible?
In general, you can deduct up to 60% of your adjusted gross income via charitable donations, but you may be limited to 20%, 30% or 50%, depending on the type of contribution and the organization
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The deduction limit applies to all donations you make throughout the year, no matter how many organizations you donate to. Contributions that exceed the limit can often be deducted from your tax returns over the next five years — or until they’re gone — through a process called a carryover.

Can non-itemizers deduct charitable contributions on their taxes?
In the 2025 tax year (the tax return you file by April 15, 2026), you have to itemize in order to deduct charitable contributions on your taxes.

The rules change for the 2026 tax year (this pertains to the tax return you file by April 15, 2027):

People who don't itemize on their tax returns can deduct up to $1,000 (single) or $2,000 (married filing jointly) in charitable contributions. This means they can take the deduction for the 2026 tax year on the tax return that they will file in 2027.

People who do itemize on their tax returns must donate an aggregate total of at least 0.5% of their adjusted gross income to charity in order to claim the deduction

How tax-deductible donations work
1. Donate to a qualifying organization
Your charitable giving will qualify for a tax deduction only if it goes to a tax-exempt organization, as defined by section 501(c)(3) of the Internal Revenue Code. Before you donate, ask the charity how much of your contribution will be tax-deductible.

Examples of qualified institutions include religious organizations, the Red Cross, nonprofit educational agencies, museums, volunteer fire companies and organizations that maintain public parks
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An organization can be nonprofit without 501(c)(3) status, which can make it tricky to ensure your charity of choice counts. You can verify an organization’s status with the IRS Exempt Organizations Select Check tool
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Gifts to family or friends are not considered tax-deductible, and if they exceed a certain amount could also be subject to the gift tax.

» MORE: How to choose a good financial advisor

2. Document your charitable contributions
Keep track of your tax-deductible donations, no matter the amount. If you made a monetary contribution, qualifying documentation includes a bank statement, a credit card statement and a receipt from the charity (including date, amount and name of the organization) or a canceled check.

If you made a contribution as an automatic deduction from your paycheck through your employer, keep copies of your W-2 or pay stubs showing the amount and date of your donation.

You’ll need additional documentation in these circumstances:

Cash or property donations worth more than $250: The IRS requires you to get a written letter of acknowledgment from the charity. It must include the amount of cash you donated, whether you received anything from the charity in exchange for your donation, and an estimate of the value of those goods and services. You must receive the letter of acknowledgment by the date you file your taxes for the year you made the contribution.

If you deduct at least $500 worth of noncash donations: Fill out Form 8283 if you’ll deduct at least $500 in donated items. Additionally, you must attach an appraisal of your items to the form if they’re worth more than $5,000 total
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» MORE: This quiz can help you see if it's time to get a financial advisor

3. Don’t miss out on tax deductions for volunteering
IRS rules don’t let you deduct the value of your time or service, but expenses related to volunteering for a qualified organization can be counted as tax-deductible donations.

Expenses must be directly and solely connected to the volunteer work you did; not previously reimbursed; and not personal, living or family expenses.

Your tax-deductible donations can include mileage you drive to charitable events and volunteer opportunities, or mileage you used to bring items to a donation site.

You can either deduct your actual expenses using receipts for gas and similar costs, or you can take the standard mileage deduction.

Keep your receipts if you plan to deduct your actual expenses; you may need them if you're audited.

4. Keep the deadline in mind
For your donation to be considered tax-deductible when you file, it must have been made by the end of that corresponding tax year. For example, you have until Dec. 31, 2025, to make donations you want to claim on your 2025 tax return, which is due by the 2026 tax deadline.

Per the IRS, the delivery date for a donation is determined as follows:

Check: The day the check was mailed, not received.

Credit card: The day the charge was made/processed, not when the bill was paid.

Text message: The year you sent the text if the contribution is charged to your phone or wireless account.

Stock: The day the broker transfers the gift to the charity.

Option: The day the option is exercised by the charity
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Claiming tax-deductible donations on your tax return
Generally, when you file your tax return every year, you'll need to itemize your deductions in order to claim tax-deductible donations to charity. That means filling out Schedule A along with the rest of your tax return.

Itemizing can take more time than if you just take the standard deduction, and it may require more expensive tax software or create a higher bill from your tax preparer. Plus, if your standard deduction is more than the sum of your itemized deductions, it might be worth it to abandon itemizing and take the standard deduction instead. If you abandon itemizing, however, you abandon taking the deduction for what you donated.

Here are the 2025 standard deduction amounts by filing status, which are claimed on returns that are due April 15, 2026, or Oct. 2026, with an extension.

Charitable Giving Is Changing in 2026: What Every Donor Should Know

Starting in 2026, new federal tax rules will affect how charitable giving is treated — and when you choose to give could make a difference. Whether you itemize deductions or take the standard deduction, these updates may change how much of your charitable giving is deductible.

For Donors Who Itemize
If you itemize deductions on your tax return, new limits will take effect in 2026:

New 0.5% AGI floor: Only charitable contributions that exceed 0.5% of your adjusted gross income (AGI) will be deductible.
Cap on high-income deductions: For those in the top tax bracket, the value of itemized deductions will be limited to 35¢ per $1 donated — instead of the current marginal rate.
Traditional AGI limits still apply: You may deduct up to 60% of AGI for cash gifts to public charities and 30% for appreciated assets.
Planning tip: If you plan to make a significant gift, consider completing it by December 31, 2025 to take full advantage of current deduction rules.

For Donors Who Take the Standard Deduction
Good news for those who don’t itemize: starting in 2026, you’ll be able to deduct a portion of your charitable giving.

You may deduct up to $1,000 in cash gifts to eligible public charities (or $2,000 if married filing jointly).
This deduction applies only to cash gifts to public charities, not to donor-advised funds or private foundations.
Planning tip: If you typically take the standard deduction, it may make sense to delay your next gift until early 2026 to take advantage of the new rule.

Additional Giving Strategies
Qualified Charitable Distributions (QCDs): If you’re age 70½ or older, you can make direct gifts from your IRA to a charity (up to $108,000 per person in 2025) that count toward your required minimum distribution and aren’t taxed as income.
“Bunching” donations: If you itemize, you might consider “bunching” several years of giving into 2025 — for example, by contributing to a Donor-Advised Fund (DAF) now and recommending grants over future years.
The Bottom Line
2025 offers a unique opportunity to align your charitable goals with smart tax planning. Every donor’s situation is different, so talk with your financial or tax advisor about what timing works best for you — and your heart.

Charitable Giving in 2026: What Changed and Why It Matters
Happy New Year. A new calendar year always brings new rules, and 2026 is no exception. One of the biggest changes taxpayers need to understand right now involves charitable contributions. If you give to charity, or plan to, this matters. If you ignore it, you may be disappointed when tax time comes. I want you informed, not surprised.

Let’s break this down in plain English.

A Big Shift Is Happening in 2026
Tax laws are written to guide behavior. The government rewards some actions and limits others. Charitable giving is still encouraged, but the way the tax benefit works has changed. More people will qualify for a deduction, but in many cases the deduction will be smaller than expected. That is the trade off.

New Deduction for People Who Do Not Itemize
Since the Tax Cuts and Jobs Act, about 90% of taxpayers take the standard deduction. Before 2026, that meant no federal tax benefit for charitable giving unless you itemized.

That changes in 2026.

If you take the standard deduction, you can now deduct cash donations even if you do not itemize.

Single filers can deduct up to $1,000 Married filing jointly can deduct up to $2,000

This only applies to cash or check donations to qualified charities. You still need proof of the gift.

Example Emma is single. She takes the standard deduction. She donates $900 in cash to a local animal shelter. In 2026, she gets a $900 deduction. That is new and that is real.

Another example A married couple donates $2,500 in cash. They take the standard deduction. Their deduction is capped at $2,000. The extra $500 is lost for tax purposes. It does not carry forward.

This is where timing matters. If you give more than the limit, spreading donations across years can lead to better results.

New Floor for People Who Itemize
If you itemize deductions, there is a new hurdle. In 2026, charitable deductions are subject to a .5% of adjusted gross income floor.

A floor means you do not get a deduction until you clear it.

Example Jack has adjusted gross income of $100,000. He donates $1,000 to charity. Half percent of $100,000 is $500. Jack only gets to deduct $500. The first $500 does nothing for him.

That is a big change. Many taxpayers will give the same amount but get less benefit.

Higher income example Susan earns $800,000 and donates $6,000. .5% of $800,000 is $4,000. Only $2,000 of her donation is deductible. Even with a high tax rate, that hurts.

This is why understanding adjusted gross income matters. Many tax rules start there.

A Cap on the Tax Benefit
High income taxpayers face another limit. The maximum federal tax benefit for charitable deductions is capped at 35%.

Even if your marginal tax rate is higher, the tax savings from a charitable deduction cannot exceed 35% of the donation.

Example Joe is a high income taxpayer. He donates $10,000. His tax savings are capped at $3,500 even if his tax bracket is higher.

This does not mean you should stop giving. It means you should give with clear expectations.

Cash Gifts vs Non-cash Gifts
Cash donations still allow deductions of up to 60% of adjusted gross income. Anything above that carries forward for five years.

Non-cash gifts are different.

Donations of appreciated property like artwork, crypto, or other assets usually fall under lower limits, often 30% or even 20% of adjusted gross income. These rules are strict and mistakes are common.

If you are donating something other than cash, talk to your tax professional first. Giving is good. Being confused later is not.

The Bottom Line
Here is the straight talk.

Charitable giving still matters. The tax rules changed. More people can deduct something, but fewer people will get the full benefit they expect. Timing matters. Income level matters. Type of donation matters.

Tax-deductible donations can be made to registered 501(c)(3) public charities (in the US), religious organizations, educational institutions, and government bodies. Common examples include St. Jude Children's Research Hospital, the Red Cross, and various community foundations. Donations of cash are generally deductible up to 60% of AGI, while donating appreciated assets can provide additional tax benefits.
IRS (.gov)
IRS (.gov)
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Key Types of Tax-Deductible Charities
Public Charities (501(c)(3)): These are the most common, including religious, charitable, scientific, and educational organizations.
Donations to Government: Contributions made directly to federal, state, or local governments for public purposes are tax-deductible.
Non-Profit Organizations: Many nonprofits, including those focused on health, education, and community development, have tax-exempt status that allows donors to deduct contributions.
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borg.re
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Key Considerations for Deductible Donations
Verification: Ensure the charity is qualified by using the IRS Tax Exempt Organization Search tool.
Deduction Limits: In 2024, cash donations to public charities are generally limited to 60% of your adjusted gross income (AGI).
Non-Cash Assets: Donating appreciated assets (stocks, real estate) held for more than one year can help you avoid capital gains tax, while allowing you to claim a deduction for the fair market value.
Itemizing: You must itemize deductions on your tax return to claim charitable donations