Most people give because they care, not for the write-off. Still, knowing the rules helps you keep the right receipts and avoid surprises. And 2026 brings the biggest change for everyday donors in years.
Not tax advice. This is a plain-language summary of IRS guidance as of October 2026, for US federal income tax only. Your situation may differ, state rules vary, and laws change. Check IRS Publication 526 or a qualified tax professional before you rely on any of it.
What's changing in 2026
The 2025 tax law (the "One Big Beautiful Bill Act," which the IRS now also calls the Working Families Tax Cuts) changes charitable deductions starting with tax year 2026, the returns you'll file in 2027.
| Change | Who it affects | What it means |
|---|---|---|
| Deduction for non-itemizers (Section 70424) | People who take the standard deduction | Deduct up to $1,000 ($2,000 married filing jointly) of cash gifts to eligible charities. Gifts to donor-advised funds and supporting organizations, noncash gifts, and prior-year carryovers don't qualify (IRS) |
| 0.5% of AGI floor | Itemizers | Only charitable contributions above 0.5% of your adjusted gross income are deductible (IRS Topic 506). With $200,000 of AGI and $10,000 of gifts, you'd deduct $9,000 (Mercer Advisors example) |
| 35% cap on itemized benefit | Top (37%) bracket | The tax value of itemized deductions is limited to 35 cents per dollar (Mercer Advisors) |
The practical upshot: for 2026, a household that takes the standard deduction and gives cash to a qualified charity can now get a tax benefit for it. For 2025 returns, the older rules apply and you generally need to itemize.
Who can deduct, and for what
For tax year 2025, you can deduct charitable gifts only if you itemize on Schedule A, and the amount may be limited (IRS Topic 506). Your deduction generally can't exceed 60% of AGI, with lower limits of 20%, 30% or 50% in some cases depending on the gift and the recipient (Publication 526).
The recipient must be a qualified organization
Use the IRS Tax Exempt Organization Search to check. Not every good cause qualifies:
| Generally deductible | Generally not deductible |
|---|---|
| Cash or check gifts to qualified 501(c)(3) charities, churches and similar groups | Gifts to specific individuals, including crowdfunding for a person (IRS) |
| Fair market value of donated property, like clothing in good condition or stock | The value of your time or services (Pub 526) |
| Unreimbursed out-of-pocket volunteer costs; car use at 14 cents a mile (same source) | Raffle or lottery tickets (same source) |
| The portion of a charity event ticket above the value of what you received | Political organizations and candidates, including PACs (same source) |
If you give time instead of money, that's no less generous. It just isn't a deduction. See our volunteering guide for getting started.
Recordkeeping: the thresholds that matter
- Any cash gift: keep a bank record or written communication from the charity with its name, the date and the amount (IRS Topic 506). A cash drop in a kettle with no record isn't deductible.
- $250 or more in one gift: get a contemporaneous written acknowledgment stating the amount (or describing property) and whether you received goods or services in return, with a good-faith value estimate (same source).
- Payments over $75 for which you got something back (a gala dinner, say): the charity must give you a written statement explaining that only the amount above the value of the benefit is deductible (Pub 526).
- Noncash gifts over $500: file Form 8283 with your return (IRS).
- Noncash items over $5,000: get a qualified appraisal and complete Form 8283, Section B. Over $500,000, attach the appraisal (same source).
- Cars, boats and inventory have special rules; see Publication 526.
Make it painless: keep a "giving" folder or a note on your phone, and drop in receipts as they arrive. When a charity's year-end summary shows up in January, check it against your list.
IRA qualified charitable distributions (QCDs)
If you're at least 70½, you can send money directly from a traditional IRA to an eligible charity as a qualified charitable distribution. A QCD isn't deducted; instead, it's excluded from your income, so you can't also claim it as a charitable deduction (Pub 526). Because it lowers taxable income rather than adding a deduction, it can help even if you take the standard deduction.
- Annual limit: $108,000 for 2025, rising to $111,000 for 2026 (IRS Notice 2025-67).
- One-time split-interest option: up to $54,000 for 2025, $55,000 for 2026, to certain split-interest entities such as charitable gift annuities (same source).
- Not to DAFs: QCDs can't go to a donor-advised fund. See DAFs vs. direct giving.
- Have the IRA custodian pay the charity directly. If the money lands in your account first, it isn't a QCD.
Don't forget free money
If your employer matches donations, the match doesn't add to your deduction (the company makes that gift), but it can double your impact. Our matching gifts guide explains how to claim it. And before any large gift, take ten minutes to vet the charity: a deduction for a gift to a sham organization is worthless.
A year-end checklist
- Decide whether you'll itemize. For 2025, if you won't, deductions don't apply. For 2026, the non-itemizer cash deduction can.
- Gather acknowledgments for every gift of $250 or more.
- Value noncash donations realistically using fair market value, and complete Form 8283 if the total is over $500.
- Give by December 31. A check mailed by year-end or a card charge made by then generally counts for that year (see Pub 526 on timing).
- If you're 70½+, consider a QCD and ask your IRA custodian how it interacts with your required minimum distribution.
- Talk to a tax pro before gifting appreciated stock, real estate or large sums.
Frequently asked questions
Can I deduct donations if I take the standard deduction?
For 2025 returns, generally no. Starting with tax year 2026, you can deduct up to $1,000 ($2,000 if married filing jointly) of cash gifts to eligible charities without itemizing. DAF and supporting-organization gifts and noncash gifts don't qualify.
What is the new 0.5% floor?
Beginning in 2026, if you itemize, you can only deduct charitable contributions that exceed 0.5% of your adjusted gross income. It applies to your total giving for the year, not to each gift.
Do I need a receipt for small donations?
Yes, some record is required for any cash gift: a bank or card record, or a written communication from the charity with its name, the date and the amount. For a single gift of $250 or more you need a written acknowledgment from the charity.
Can I deduct my volunteer hours?
No. The value of your time isn't deductible. Unreimbursed out-of-pocket expenses directly related to volunteering can be, and you can use 14 cents a mile for driving.
Are GoFundMe donations to a family deductible?
Gifts to specific individuals aren't deductible, even when the cause is sympathetic. Gifts to qualified organizations are.
Sources
- IRS — Topic no. 506, Charitable contributions
- IRS — Publication 526, Charitable Contributions (2025)
- IRS — One Big Beautiful Bill provisions / Working Families Tax Cuts
- IRS — Notice 2025-67 (2026 cost-of-living adjustments, including QCD limits)
- IRS — Tax Exempt Organization Search
- Mercer Advisors — Charitable giving changes are coming in 2026 (Aug. 2025)