# Charitable donation tax deduction?

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.

- Page: https://www.acalculator.org/finance/charitable-donation-tax-deduction-calculator
- JSON spec: https://www.acalculator.org/finance/charitable-donation-tax-deduction-calculator.json
- Version: dd7ca2d82edc

## Default answer

Example with the default inputs (Filing status Married filing jointly, Adjusted gross income (AGI) $250,000.00, Cash gifts $15,000.00, Appreciated stock or property (optional) $5,000.00, Other itemized deductions (optional) $25,000.00): 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.

## Inputs

| Key | Label | Description |
| --- | --- | --- |
| status | Filing status | Your 2026 filing status; it sets the standard deduction and the non-itemizer limit. |
| agi | Adjusted gross income (AGI) | Your 2026 AGI (Form 1040 line 11); the limits are percents of it. |
| cash | Cash gifts | Cash, check or card gifts to public charities, churches and schools in 2026, not to donor-advised funds or private foundations. |
| goods | Donated goods (optional) | Fair market value of clothing, household items and other property you gave that would not be a long-term gain if sold. |
| stock | Appreciated stock or property (optional) | Fair market value of stock or other property held over 1 year that you gave to public charities. |
| other | Other itemized deductions (optional) | Your other Schedule A deductions: state and local taxes after the limit, mortgage interest, medical costs over 7.5% of AGI. |

## Outputs

| Key | Label | Description |
| --- | --- | --- |
| deduction | Charitable deduction | The deduction for your gifts under the better choice: itemizing or the standard deduction. |
| method | Better choice | Itemize when your itemized deductions beat the standard deduction plus the non-itemizer deduction. |
| itemized | Deduction if you itemize | Gifts within the 60%, 50% and 30% AGI limits, minus 0.5% of AGI (Schedule A). |
| nonItemizer | Deduction if you do not itemize | Cash gifts up to $1,000 ($2,000 joint) and 60% of AGI, on top of the standard deduction. |
| floor | 0.5% of AGI floor | The first 0.5% of AGI of gifts is not deductible when you itemize. |
| carryover | Carryover to 2027 | Gifts over the AGI limits (with the floor part of any limit that was exceeded), deductible over 5 years. |
| taxSaved | Federal tax saved | Federal income tax without the gifts minus the tax with them, under the better choice each way. |
| totalItemized | Itemized deductions | Other itemized deductions + the charitable deduction, after the 2026 limit for the 37% bracket. |
| totalStandard | Standard deduction with the non-itemizer deduction | The 2026 standard deduction + the non-itemizer charitable deduction. |

## 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.

## Worked examples

1. status = mfj, agi = $250,000.00, cash = $15,000.00, stock = $5,000.00, other = $25,000.00 gives floor = $1,250.00, itemized = $18,750.00, nonItemizer = $2,000.00, method = Itemize, deduction = $18,750.00, totalItemized = $43,750.00, totalStandard = $34,200.00, carryover = $0.00, taxSaved = $2,669.00. 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).
2. status = single, agi = $70,000.00, cash = $2,500.00, other = $6,000.00 gives itemized = $2,150.00, nonItemizer = $1,000.00, method = Standard deduction, deduction = $1,000.00, taxSaved = $220.00. 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).
3. status = single, agi = $100,000.00, cash = $70,000.00, other = $20,000.00 gives itemized = $59,500.00, floor = $500.00, carryover = $10,500.00, method = Itemize, taxSaved = $10,103.00. 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).
4. status = mfj, agi = $200,000.00, cash = $10,000.00, goods = $1,000.00, stock = $70,000.00, other = $30,000.00 gives itemized = $70,000.00, floor = $1,000.00, carryover = $11,000.00, totalItemized = $100,000.00, taxSaved = $14,836.00. 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).

## FAQ

### How much of my donations can I deduct in 2026?

If you itemize: cash gifts to public charities up to 60% of your AGI, other property up to 50%, and appreciated stock or property up to 30%, minus a new floor of 0.5% of AGI. If you take the standard deduction: up to $1,000 of cash gifts ($2,000 married filing jointly), new for 2026. A joint return with $250,000 of AGI and $20,000 of gifts that itemizes deducts $20,000 − $1,250 = $18,750.

### What is the new 0.5% floor?

From 2026, itemizers can deduct gifts to charity only to the extent they add up to more than 0.5% of AGI (26 U.S.C. 170(b)(1)(I)). With $100,000 of AGI, the first $500 of gifts is not deductible. The floor comes off appreciated property first, then other gifts, then cash.

### Can I deduct donations if I take the standard deduction?

Yes, from 2026. You can deduct up to $1,000 ($2,000 married filing jointly) of cash gifts to public charities on top of the standard deduction. Gifts to donor-advised funds and supporting organizations, gifts of goods or stock, and carryovers do not count. The 0.5% floor does not apply to it.

### Should I itemize or take the standard deduction?

Itemize when your itemized deductions (charity, state and local taxes, mortgage interest and the rest) are more than your standard deduction plus the $1,000 or $2,000 non-itemizer deduction. For 2026 the standard deduction is $16,100 single, $32,200 married filing jointly and $24,150 head of household. The calculator compares both and uses the larger.

### What happens to donations over the AGI limits?

The excess carries forward and can be deducted over the next 5 years, subject to the same limits. When gifts of one kind go over their limit, the part of the 0.5% floor taken from that kind carries forward too; otherwise the floor amount is lost.

### How much tax does a donation save?

Roughly your gift times your tax bracket, but only the part of your deductions above the standard deduction saves tax. The calculator works out your 2026 federal tax with and without the gifts. In the 37% bracket, the 2026 limit on itemized deductions cuts the benefit to about 35 cents a dollar.

### Why do donated stocks have a 30% limit?

Appreciated property held over a year is deducted at its full market value, and you never pay tax on the gain, so the law limits it to 30% of AGI (and to what is left of the 50% limit after your cash and other gifts). Property you held a year or less is deducted at its cost and counts with the other gifts.

## 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)