The short answer
- 2025: you generally must itemize on Schedule A to deduct charitable contributions.
- Starting in 2026: if you take the standard deduction, you can also deduct up to $1,000 of cash contributions to eligible charities ($2,000 if married filing jointly). The IRS describes this deduction as permanent.
- Itemizers in 2026: charitable contributions count only to the extent they are more than 0.5% of adjusted gross income (AGI), and total itemized deductions may be reduced at very high incomes.
The new deduction for people who do not itemize (2026)
| Rule | Details |
|---|---|
| Starts | Tax year 2026 |
| Amount | Up to $1,000; up to $2,000 for married filing jointly |
| Who | People who take the standard deduction |
| What counts | Cash contributions (including by check) made during the year to eligible charitable organizations — generally organizations that are religious, charitable, educational, scientific, or literary in purpose |
| Does not count | Gifts to donor-advised funds or supporting organizations; noncash gifts such as clothing, stock, or other property; carryovers from earlier years |
| How it is claimed | Added to your standard deduction; the draft 2026 Form 1040 has a separate line (12f) for it — check the final form |
If you itemize: 2025 vs. 2026
| Rule | 2025 | 2026 |
|---|---|---|
| Where claimed | Schedule A | Schedule A |
| 0.5% floor | No floor | Only contributions above 0.5% of AGI can be deducted |
| Cash gifts to most public charities | Generally limited to 60% of AGI | This guide does not state a 2026 percentage limit; check the 2026 Schedule A instructions |
| Overall limit on itemized deductions | Not covered here | Total itemized deductions may be reduced if taxable income is over $640,600 (single or head of household), $768,700 (married filing jointly or qualifying surviving spouse), or $384,350 (married filing separately) |
Publication 505 (2026) says amounts under the 0.5% floor cannot be deducted in 2026. It does not say whether they carry forward to later years.
Records you need (both years)
- Any cash gift: keep a bank record (such as a canceled check or bank or credit card statement) or a written communication from the charity showing its name, the date, and the amount.
- $250 or more: you need a contemporaneous written acknowledgment from the charity (or certain payroll records) for each separate contribution of $250 or more. Separate gifts are not added together for this rule.
These recordkeeping rules come from Publication 526 (2025). The IRS has not published separate documentation rules for the 2026 non-itemizer deduction in the sources reviewed for this guide.
Examples (illustrative, 2026)
Anna is single and takes the standard deduction. She gives $600 in cash to her church and donates $300 of used clothing to a thrift store run by a charity. She can deduct $600 — the clothing is a noncash gift and does not count for the non-itemizer deduction.
Tom and Lisa file jointly, take the standard deduction, and give $3,000 in cash to qualifying charities. They can deduct $2,000, the maximum for a joint return.
Kevin takes the standard deduction and puts $1,000 into his donor-advised fund. That contribution does not qualify for the non-itemizer deduction.
Mei itemizes, has AGI of $100,000, and gives $5,000 in cash to charity. The 0.5% floor is $500, so she can include $4,500 on Schedule A, subject to the other limits.
Common misconceptions
- "I can deduct donations without itemizing on my 2025 return." The non-itemizer deduction starts with 2026.
- "All donations count." The non-itemizer deduction is for cash gifts to eligible charities only — not donor-advised funds, supporting organizations, or property.
- "Itemizers can deduct every dollar in 2026." Starting in 2026, only gifts above 0.5% of AGI count, and other limits may apply.
- "Small gifts don't need records." Every cash gift needs a bank record or written receipt.
The 2026 Form 1040 and Schedule A were available only as drafts when this guide was reviewed, and the 2026 Publication 526 had not been published. Check the final forms and instructions. State income tax rules can differ from federal law.