ndividuals who claim the standard deduction can now deduct certain charitable contributions, creating a tax-saving opportunity for year-end giving.
How the deduction works
Beginning in 2026, taxpayers who take the standard deduction may deduct up to $1,000 of qualifying charitable contributions, or up to $2,000 for married couples filing jointly. Only cash contributions qualify, such as gifts made by check, debit or credit card, payment app or payroll deduction. Contributions of property, such as clothing, household items or securities, don't qualify.
The rules differ for taxpayers who itemize deductions. Itemizers generally may deduct qualifying cash and property contributions, subject to applicable limitations. Beginning in 2026, itemized charitable deductions generally are allowed only to the extent total charitable contributions exceed 0.5% of adjusted gross income (AGI). So, if your AGI is $100,000, your first $500 of charitable contributions for the year won't be deductible.
For any charitable donation, you must give to a qualified charity. Gifts made directly to individuals aren't deductible.
Review your year-end giving
If you expect to claim the standard deduction, you may want to make qualifying charitable gifts before December 31. Doing so could reduce your taxable income while supporting causes that are important to you. Be sure to keep records supporting any deduction claimed. We're available if you have questions.