If you're claiming charitable contributions as an itemized deduction, it's important to understand that the special 100% of Adjusted Gross Income (AGI) deduction rules are very limited.
Important Update for 2026 Returns
Some older IRS guidance and articles refer to temporary rules that allowed certain cash contributions to be deducted up to 100% of AGI. Those provisions were generally temporary pandemic-related relief and are no longer available for most taxpayers filing current returns. Today, charitable contribution deductions are generally subject to AGI-based limits that vary depending on the type of contribution and the organization receiving the donation.
Qualified Conservation Contributions for Farmers and Ranchers
A special 100% AGI limitation may still apply to certain qualified conservation contributions made by eligible farmers and ranchers.
You are generally considered a qualified farmer or rancher if more than 50% of your gross income for the year comes from farming activities.
For eligible taxpayers:
- The deduction for a qualified conservation contribution may be limited to 100% of AGI, reduced by any other charitable contribution deductions claimed during the year.
- If the donated property is used, or available for use, in agriculture or livestock production, the conservation restriction generally must require the property to remain available for that use.
- If that restriction does not apply, the deduction limit may be reduced to 50% of AGI.
Recordkeeping Requirements
If you claim a charitable contribution deduction:
- Keep written records of all cash donations.
- Obtain a contemporaneous written acknowledgment from the charity for contributions of $250 or more.
- Complete Form 8283 for certain noncash contributions.
- A qualified appraisal may be required for donated property valued above certain thresholds.
Additional Information
For additional details, see IRS Publication 526, Charitable Contributions.