Charitable Deduction Calculator (2026 Rules)
Find out whether to itemize and how much federal tax your donations save under the new 2026 charitable deduction rules, including the deduction you get even with the standard deduction.
What changed in 2026
- A deduction without itemizing. From 2026, people who take the standard deduction can also deduct up to $1,000 ($2,000 for married couples filing jointly) of cash donations to public charities. Gifts to donor-advised funds and supporting organizations don't qualify, and neither do gifts of stock or goods. It's permanent.
- A 0.5% floor for itemizers. If you itemize, donations count only above 0.5% of your AGI. At $150,000 of AGI the first $750 isn't deductible, and the lost amount generally doesn't carry over.
- A 35% cap at the top. In the 37% bracket, itemized deductions are reduced by 2/37 of the smaller of your itemized total or your income above the start of that bracket ($640,600 single, $768,700 joint for 2026), so each deducted dollar saves at most 35 cents.
- The 60% of AGI limit for cash gifts to public charities is now permanent.
Married couple, $150,000 AGI, $20,000 of other itemized deductions
| Cash donated | Best choice | Tax saved | Real cost of the gift |
|---|---|---|---|
| $1,000 | Standard | $220 | $780 |
| $2,500 | Standard | $440 | $2,060 |
| $5,000 | Standard | $440 | $4,560 |
| $10,000 | Standard | $440 | $9,560 |
Bunching
If your deductions are close to the standard deduction, giving two or three years' worth of donations in one year (often through a donor-advised fund) lets you itemize that year and take the standard deduction, plus the $1,000 or $2,000 cash-gift deduction, in the others. The 0.5% floor applies once per year, so bunching also loses less to it.
Records you need
For any cash gift you need a bank record or a receipt. For a single gift of $250 or more you need a written acknowledgment from the charity, received by the time you file, that says whether you got anything in return.
Frequently asked questions
Can I deduct donations if I take the standard deduction?
Yes, starting with 2026 returns: up to $1,000 of cash gifts to public charities, or $2,000 for married couples filing jointly, on top of the standard deduction. Donor-advised funds don't qualify.
What is the 0.5% floor on charitable deductions?
From 2026, itemizers can deduct only the part of their donations that exceeds 0.5% of AGI. With $100,000 of AGI, the first $500 of donations gives no deduction.
Do these rules apply to my 2025 taxes?
No. For 2025 you can deduct donations only if you itemize, with no 0.5% floor. The new rules start with the 2026 tax year, filed in 2027.
Does giving appreciated stock still make sense?
Often yes for itemizers: you deduct the market value and never pay capital gains tax on the growth. It doesn't count toward the non-itemizer deduction, which is for cash only, and it's limited to 30% of AGI.