Taxpayers may be eligible to deduct charitable contributions made to qualified organizations during the tax year. Eligible donations can include:
- Cash contributions
- Donated property, such as clothing, furniture, household items, or vehicles
- Certain unreimbursed volunteer expenses, including mileage driven while performing services for a qualified charitable organization
Charitable Contribution Deductions for Tax Year 2026
For taxpayers who itemize deductions, charitable contributions remain deductible on Schedule A. However, beginning with the 2026 tax year, the One Big Beautiful Bill Act introduced a new limitation for itemized charitable deductions. Only charitable contributions that exceed 0.5% of your Adjusted Gross Income (AGI) are deductible. In addition, the longstanding 60% AGI limitation for cash contributions to qualifying public charities was made permanent.
If you claim the standard deduction, you may still qualify for a charitable deduction beginning in 2026. Eligible taxpayers can deduct up to:
- $1,000 in qualifying cash contributions for Single and Married Filing Separately filers
- $2,000 in qualifying cash contributions for Married Filing Jointly filers
This deduction is available in addition to the standard deduction for eligible cash gifts made directly to qualified charitable organizations.
Note: If your total itemized deductions do not exceed your standard deduction, itemizing may not reduce your taxable income or increase your refund.
How to Enter Gifts to Charity
To report charitable contributions in your account:
- Select Federal
- Select Deductions (My Forms)
- Select Itemized Deductions
- Select Gifts to Charity
What Charitable Contributions Qualify?
The IRS requires that donations be made to qualified charitable organizations to be deductible. Additional documentation requirements may apply depending on the type and amount of your contribution.
For more information about qualifying contributions, recordkeeping requirements, and deduction limits, review IRS Publication 526, Charitable Contributions.
Related Topics: charitable donations, charitable contribution deduction, itemized deductions, standard deduction charitable deduction, Schedule A, IRS Publication 526, tax year 2026 charitable giving.