{
  "id": "charitable-donation-tax-deduction",
  "version": "dd7ca2d82edc",
  "status": "published",
  "name": "Charitable Donation Tax Deduction Calculator",
  "question": "Charitable donation tax deduction?",
  "summary": "Works out the 2026 federal tax deduction for gifts to charity: the AGI limits and the new 0.5% floor if you itemize, the new $1,000 ($2,000 joint) deduction if you do not, and the tax it saves.",
  "category": "finance",
  "subcategory": "tax-and-pay",
  "url": "https://www.acalculator.org/finance/charitable-donation-tax-deduction-calculator",
  "markdown": "https://www.acalculator.org/finance/charitable-donation-tax-deduction-calculator.md",
  "kind": "function",
  "method": "Itemizing: cash allowed = min(cash, 60% AGI); goods = min(goods, 50% AGI − cash allowed); property = min(property, 50% AGI − (cash + goods), 30% AGI); deduction = allowed − 0.5% AGI (from property, then goods, then cash, not below $0). Not itemizing: min(cash allowed, $1,000; $2,000 joint). Itemize when other deductions + charity (after the IRC 68 limit) beat the standard deduction + the non-itemizer amount. Tax saved = Form 1040 tax without the gifts − with them.",
  "assumptions": [
    "Tax year 2026. Gifts go to public charities (50% limit organizations), not to private non-operating foundations, veterans or fraternal groups, donor-advised funds (non-itemizers) or supporting organizations (non-itemizers).",
    "AGI is your contribution base and is all ordinary income, with no credits. Goods are valued at fair market value; appreciated property is long-term capital gain property deducted at fair market value.",
    "No carryovers from earlier years; qualified conservation gifts and gifts for the use of a charity are not included. Every amount is at most $1 trillion. An estimate, not tax advice."
  ],
  "inputs": {
    "$schema": "https://json-schema.org/draft/2020-12/schema",
    "type": "object",
    "properties": {
      "status": {
        "title": "Filing status",
        "description": "Your 2026 filing status; it sets the standard deduction and the non-itemizer limit.",
        "type": "string",
        "enum": [
          "single",
          "mfj",
          "mfs",
          "hoh",
          "qss"
        ]
      },
      "agi": {
        "title": "Adjusted gross income (AGI)",
        "description": "Your 2026 AGI (Form 1040 line 11); the limits are percents of it.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000000
      },
      "cash": {
        "title": "Cash gifts",
        "description": "Cash, check or card gifts to public charities, churches and schools in 2026, not to donor-advised funds or private foundations.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000000
      },
      "goods": {
        "title": "Donated goods (optional)",
        "description": "Fair market value of clothing, household items and other property you gave that would not be a long-term gain if sold.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000000
      },
      "stock": {
        "title": "Appreciated stock or property (optional)",
        "description": "Fair market value of stock or other property held over 1 year that you gave to public charities.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000000
      },
      "other": {
        "title": "Other itemized deductions (optional)",
        "description": "Your other Schedule A deductions: state and local taxes after the limit, mortgage interest, medical costs over 7.5% of AGI.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000000
      }
    }
  },
  "outputs": {
    "deduction": {
      "label": "Charitable deduction",
      "description": "The deduction for your gifts under the better choice: itemizing or the standard deduction.",
      "format": "money"
    },
    "method": {
      "label": "Better choice",
      "description": "Itemize when your itemized deductions beat the standard deduction plus the non-itemizer deduction.",
      "format": "text"
    },
    "itemized": {
      "label": "Deduction if you itemize",
      "description": "Gifts within the 60%, 50% and 30% AGI limits, minus 0.5% of AGI (Schedule A).",
      "format": "money"
    },
    "nonItemizer": {
      "label": "Deduction if you do not itemize",
      "description": "Cash gifts up to $1,000 ($2,000 joint) and 60% of AGI, on top of the standard deduction.",
      "format": "money"
    },
    "floor": {
      "label": "0.5% of AGI floor",
      "description": "The first 0.5% of AGI of gifts is not deductible when you itemize.",
      "format": "money"
    },
    "carryover": {
      "label": "Carryover to 2027",
      "description": "Gifts over the AGI limits (with the floor part of any limit that was exceeded), deductible over 5 years.",
      "format": "money"
    },
    "taxSaved": {
      "label": "Federal tax saved",
      "description": "Federal income tax without the gifts minus the tax with them, under the better choice each way.",
      "format": "money"
    },
    "totalItemized": {
      "label": "Itemized deductions",
      "description": "Other itemized deductions + the charitable deduction, after the 2026 limit for the 37% bracket.",
      "format": "money"
    },
    "totalStandard": {
      "label": "Standard deduction with the non-itemizer deduction",
      "description": "The 2026 standard deduction + the non-itemizer charitable deduction.",
      "format": "money"
    }
  },
  "defaultAnswer": {
    "inputs": {
      "status": "mfj",
      "agi": 250000,
      "cash": 15000,
      "stock": 5000,
      "other": 25000
    },
    "outputs": {
      "deduction": 18750,
      "method": "Itemize",
      "itemized": 18750,
      "nonItemizer": 2000,
      "floor": 1250,
      "carryover": 0,
      "taxSaved": 2669,
      "totalItemized": 43750,
      "totalStandard": 34200
    },
    "text": "With $250,000.00 of AGI and $15,000.00 of cash gifts, your 2026 charitable deduction is $18,750.00 and saves $2,669.00 of federal tax."
  },
  "examples": [
    {
      "given": {
        "status": "mfj",
        "agi": 250000,
        "cash": 15000,
        "stock": 5000,
        "other": 25000
      },
      "expect": {
        "floor": 1250,
        "itemized": 18750,
        "nonItemizer": 2000,
        "method": "Itemize",
        "deduction": 18750,
        "totalItemized": 43750,
        "totalStandard": 34200,
        "carryover": 0,
        "taxSaved": 2669
      },
      "source": "IRS Publication 526 (2025), Worksheet 2, https://www.irs.gov/publications/p526; 26 U.S.C. 170(b)(1)(I), (d)(1)(C) and (p), https://www.law.cornell.edu/uscode/text/26/170; the 2026 Form 1040 tax without the gifts − with them (IRS Rev. Proc. 2025-32; IRC 68); hand calculation in content.mdx; Python 3 check in docs/progress/WP-142/xcheck.py"
    },
    {
      "given": {
        "status": "single",
        "agi": 70000,
        "cash": 2500,
        "other": 6000
      },
      "expect": {
        "itemized": 2150,
        "nonItemizer": 1000,
        "method": "Standard deduction",
        "deduction": 1000,
        "taxSaved": 220
      },
      "source": "IRS, One, Big, Beautiful Bill provisions, https://www.irs.gov/newsroom/one-big-beautiful-bill-provisions; 26 U.S.C. 170(b)(1)(I), (d)(1)(C) and (p), https://www.law.cornell.edu/uscode/text/26/170; the 2026 Form 1040 tax without the gifts − with them (IRS Rev. Proc. 2025-32; IRC 68); hand calculation in content.mdx; Python 3 check in docs/progress/WP-142/xcheck.py"
    },
    {
      "given": {
        "status": "single",
        "agi": 100000,
        "cash": 70000,
        "other": 20000
      },
      "expect": {
        "itemized": 59500,
        "floor": 500,
        "carryover": 10500,
        "method": "Itemize",
        "taxSaved": 10103
      },
      "source": "IRS Publication 526 (2025), Worksheet 2, https://www.irs.gov/publications/p526 (lines 11 to 14); 26 U.S.C. 170(b)(1)(I), (d)(1)(C) and (p), https://www.law.cornell.edu/uscode/text/26/170 ((d)(1)(C): the floor part carries over with the excess); Python 3 check in docs/progress/WP-142/xcheck.py"
    },
    {
      "given": {
        "status": "mfj",
        "agi": 200000,
        "cash": 10000,
        "goods": 1000,
        "stock": 70000,
        "other": 30000
      },
      "expect": {
        "itemized": 70000,
        "floor": 1000,
        "carryover": 11000,
        "totalItemized": 100000,
        "taxSaved": 14836
      },
      "source": "IRS Publication 526 (2025), Worksheet 2, https://www.irs.gov/publications/p526 (lines 26 to 31); 26 U.S.C. 170(b)(1)(I), (d)(1)(C) and (p), https://www.law.cornell.edu/uscode/text/26/170 (the floor applies to (C) property first); Python 3 check in docs/progress/WP-142/xcheck.py"
    }
  ],
  "sources": [
    "26 U.S.C. § 170, Legal Information Institute: (b)(1)(A) 50% limit, (b)(1)(C) 30% limit for capital gain property, (b)(1)(G) 60% limit for cash, (b)(1)(I) the 0.5% floor and its order (D, C, B, E, A, then G), (d)(1)(C) floor amounts carry over only from a kind of gift that exceeded its limit, and (p) the deduction of up to $1,000 ($2,000 joint) of cash gifts for individuals who do not itemize, figured without (b)(1)(G)(ii), (b)(1)(I) and (d)(1). https://www.law.cornell.edu/uscode/text/26/170 (retrieved 2026-10-19)",
    "IRS, One, Big, Beautiful Bill provisions (reviewed 16-Oct-2026): from tax year 2026 individuals who do not itemize may deduct up to $1,000 ($2,000 married filing jointly) of cash contributions; donor-advised funds and supporting organizations do not qualify. https://www.irs.gov/newsroom/one-big-beautiful-bill-provisions (retrieved 2026-10-19)",
    "IRS, Publication 526 (2025), Charitable Contributions: Worksheet 2, Applying the Deduction Limits (lines 8 to 18 and 26 to 31), the order of the limits, and the 5-year carryover. https://www.irs.gov/publications/p526 (retrieved 2026-10-19)",
    "IRS, Rev. Proc. 2025-32 (Internal Revenue Bulletin 2025-45): 2026 rate tables (section 4.01) and standard deduction (section 4.14). https://www.irs.gov/irb/2025-45_IRB (retrieved 2026-10-19)",
    "26 U.S.C. § 68 as amended by P.L. 119-21: from 2026 itemized deductions are reduced by 2/37 of the lesser of them and taxable income over the start of the 37% bracket. https://www.law.cornell.edu/uscode/text/26/68 (retrieved 2026-10-19)",
    "IRS, 2025 Tax Table (Instructions for Form 1040): taxable income under $100,000 is taxed at the middle of its 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), in whole dollars. https://www.irs.gov/instructions/i1040tt (retrieved 2026-10-19)"
  ],
  "related": [
    "salt-deduction",
    "mortgage-interest-deduction",
    "taxable-income",
    "income-tax"
  ],
  "changelog": []
}