Charitable donation tax deduction?

How it works

All gifts go to public charities (50% limit organizations). Empty optional boxes count as $0. A = your AGI.

If you itemize (Publication 526 Worksheet 2, then the 2026 floor):

1. Cash allowed (line 13) = the smaller of cash gifts and 60% × A.
2. Goods allowed (lines 15 to 17) = the smaller of donated goods and (50% × A − cash allowed, not below $0).
3. Property allowed (lines 26 to 30) = the smallest of appreciated property, (50% × A − (goods + cash gifts), not below $0), and 30% × A.
4. 0.5% of AGI floor = 0.5% × A. It comes off property allowed first, then goods allowed, then cash allowed, each down to $0.
5. Deduction if you itemize = cash allowed + goods allowed + property allowed − the floor taken off.
6. Carryover to 2027: for each kind (cash, goods, property) whose gifts are more than the amount allowed, the excess plus the part of the floor taken from that kind; nothing for a kind within its limit.

If you do not itemize (26 U.S.C. 170(p)): deduction if you do not itemize = the smaller of cash allowed (step 1) and $2,000 married filing jointly, $1,000 for every other filing status.

Which is better. The calculator runs three 2026 federal returns with A as ordinary income (not wages) and no credits: without the gifts (your other itemized deductions or the standard deduction, whichever is larger); itemizing with other itemized deductions + the deduction if you itemize; and the standard deduction with the non-itemizer deduction taken off. Itemized deductions get the 2026 limit of 26 U.S.C. 68: minus 2/37 of the smaller of them and the amount by which A is over the start of the 37% bracket ($640,600 single and head of household, $768,700 joint and surviving spouse, $384,350 separately). The standard deductions are $16,100 single and separately, $32,200 joint and surviving spouse, $24,150 head of household.

• Itemized deductions = other itemized + the deduction if you itemize, after that limit.
• Standard deduction with the non-itemizer deduction = the standard deduction + the deduction if you do not itemize.
• Better choice = "Itemize" when itemized deductions are larger, otherwise "Standard deduction" (also on a tie). Charitable deduction = the deduction for that choice.
• Federal tax saved = tax without the gifts − tax with them under the better choice. Tax on taxable income below $100,000 follows the Tax Table (the 2026 rate schedule at the middle of the income's row: rows of $0 to $5, $5 to $15 and $15 to $25, then $25 rows up to $3,000 and $50 rows from $3,000, rounded to whole dollars, half up); from $100,000 the exact rate schedule.

The limits and the floor are exact decimals of what you typed; the federal tax uses the site's tax engine, which works in floating point, and the results show to the cent. If either deduction, the floor, the carryover, or other itemized deductions plus the deduction if you itemize is not $0 but too small to show as a number, there is no answer: 'A result is too small to show as a number: check the amounts.'

Figures that change each year

The 2026 Publication 526 and Schedule A are not out yet; the worksheet steps are those of the 2025 publication, with the 2026 floor and non-itemizer deduction of the statute.

When the data is out of date

After April 15, 2027 the page keeps using the 2026 rules and tax tables and says so above the result.

Assumptions

• Tax year 2026. Gifts go to public charities, churches, schools and other 50% limit organizations; not private non-operating foundations, veterans or fraternal groups. For the non-itemizer deduction, the cash does not go to a donor-advised fund or a supporting organization.
• AGI is your contribution base and is all ordinary income, with no credits. Donated goods are at fair market value; appreciated property is held over 1 year and deducted at fair market value.
• No carryovers from earlier years; no qualified conservation gifts or gifts "for the use of" a charity. Every amount is between $0 and $1 trillion. An estimate, not tax advice.

Worked examples by hand

Married filing jointly, AGI $250,000, $15,000 of cash and $5,000 of stock, $25,000 of other itemized deductions. Cash allowed = $15,000 (under $150,000); property allowed = the smallest of 5,000, 125,000 − 15,000 and 75,000 = $5,000. Floor = 0.5% × 250,000 = $1,250, all from the stock. Deduction if you itemize = 20,000 − 1,250 = $18,750. Itemized deductions = 25,000 + 18,750 = $43,750, more than 32,200 + 2,000 = $34,200, so you itemize. Tax without the gifts: taxable income 217,800, tax $37,468; with them: 206,250, tax $34,799; saved $2,669.

Single, AGI $70,000, $2,500 of cash, $6,000 of other itemized deductions. Itemizing: 2,500 − 350 = $2,150, for a total of $8,150, far below 16,100 + 1,000 = $17,100. So you take the standard deduction and deduct $1,000 of the cash. Taxable income falls from 53,900 (row middle 53,925: $6,576) to 52,900 (row middle 52,925: $6,356): saved $220.

Single, AGI $100,000, $70,000 of cash. Cash allowed = 60% × 100,000 = $60,000; floor = $500; deduction = $59,500. The cash went over its limit, so the carryover is 10,000 + 500 = $10,500.

Married filing jointly, AGI $200,000: $10,000 of cash, $1,000 of goods, $70,000 of appreciated stock. Cash allowed $10,000; goods allowed $1,000; property allowed = the smallest of 70,000, 100,000 − 11,000 = 89,000 and 60,000 = $60,000. Floor = $1,000, from the stock. Deduction = 71,000 − 1,000 = $70,000; carryover = (70,000 − 60,000) + 1,000 = $11,000.