What is new for 2026
Starting with tax year 2026, people who do not itemize can deduct up to $1,000 of qualifying cash contributions to qualified charitable organizations, or $2,000 for married couples filing jointly. The IRS calls it a permanent deduction under the Working Families Tax Cuts, and you claim it on the 2026 return you file in 2027 (IRS, IR-2026-135, November 10, 2026).
What counts and what does not
| Gift | Counts? |
|---|---|
| Cash, check or card payment to a qualified charity | Yes, up to the limit |
| Clothes, goods or other property | No: noncash gifts do not qualify for this deduction |
| Money to a donor-advised fund or a supporting organization | No |
| Money to a person, or crowdfunding for a person | No: gifts to individuals are not deductible |
If you receive something for your gift, such as a dinner or a ticket, only the amount above the fair market value of what you received counts (IRS Topic 506).
How the calculator works
- For each gift marked "Cash, check or card to a charity", it subtracts the value of what you got back. The total is your qualifying cash gifts.
- Deduction = qualifying cash gifts, up to $1,000 ($2,000 if married filing jointly).
- Estimated tax saved = deduction × your federal tax bracket rate. It is an estimate: the real effect depends on your whole return.
- If you itemize, this deduction does not apply: your gifts go on Schedule A under other rules (Publication 526), and the calculator does not compute them.
An example
A single filer who takes the standard deduction gives $300 by check to a food bank, pays $150 for a charity dinner where the meal is worth $60, and donates clothes worth $200. The qualifying cash gifts are $300 + ($150 − $60) = $390. The clothes do not count for this deduction. In the 12% bracket, the $390 deduction saves about $46.80 in federal income tax.
Check the charity and keep records
- Check that the organization can receive tax-deductible gifts with the IRS Tax Exempt Organization Search. Some eligible organizations, such as certain churches and government bodies, may not appear separately (Publication 6196).
- For any cash gift, keep a bank record or a written communication from the charity with its name, the date and the amount.
- For a gift of $250 or more, you need a written acknowledgment from the charity that says whether you received anything in return.
- Before you give on Giving Tuesday, see the charity tips in our Holiday Money Center.
Frequently asked questions
Can I deduct donations if I take the standard deduction?
Yes, starting with tax year 2026: up to $1,000 of qualifying cash gifts to qualified charities, or $2,000 for married couples filing jointly.
Do donated clothes count?
Not for the non-itemizer deduction: only cash contributions qualify. Noncash gifts can count only if you itemize.
Do gifts to a donor-advised fund count?
No. Cash gifts to donor-advised funds or supporting organizations do not qualify for the non-itemizer deduction.
When do I claim it?
On your 2026 federal tax return, filed in 2027. Only gifts made during 2026 count for that return.
What records do I need?
A bank record or a written communication from the charity for every cash gift, and a written acknowledgment for any gift of $250 or more.