Printable checklist for your desk
Print this checklist to plan your giving for the year and keep your records straight.
Download the PDF (large print)The short version. To deduct a gift, it must go to a qualified charity and you generally must itemize. For 2026, a new deduction lets people who take the standard deduction claim some cash gifts, and giving from an IRA or with appreciated assets can change the tax result.
Is the charity qualified?
Only qualified organizations receive deductible gifts. Gifts to individuals are not deductible. Check any charity in the IRS Tax Exempt Organization Search before you give. [1, 2]
New for 2026: a deduction without itemizing
Starting in 2026, people who take the standard deduction can deduct up to $1,000 ($2,000 for joint filers) of cash gifts to qualified charities. Gifts to donor-advised funds and supporting organizations do not qualify. The 2025 law also added new limits on itemized charitable deductions starting in 2026, so ask your tax professional how they apply to you. [1, 3]
For comparison, the 2026 standard deduction is $32,200 joint, $24,150 head of household, and $16,100 single. Itemizing helps only if your itemized deductions beat that amount. [4]
How much you can deduct
- Cash gifts to most public charities: up to 60% of AGI.
- Noncash gifts to those charities: up to 50% of AGI, reduced by cash gifts.
- Gifts to other qualified organizations, such as private foundations, are generally limited to 30% of AGI, or 20% for appreciated property.
- Appreciated property given to a public charity is generally limited to 30% of AGI, unless you elect to reduce the deduction by the appreciation.
Giving from your IRA: the QCD
If you are 70½ or older, you can direct money from your IRA straight to a qualified charity. The amount is not included in your income and can count toward your required withdrawal. The 2026 limit is $111,000 per person. A one-time election of up to $55,000 can go to certain charitable trusts or gift annuities. The distribution must be made directly by the IRA trustee, and you cannot also deduct it. [6, 7]
Donor-advised funds
The IRS defines a donor-advised fund as a separately identified account run by a sponsoring charity. You can recommend grants, but the sponsor has legal control. You need a written acknowledgment from the sponsor that it has exclusive legal control. Gifts to a donor-advised fund do not qualify for the new non-itemizer deduction. [8, 5, 3]
Documentation
| Gift | What to keep |
|---|---|
| Any cash gift | A bank record, or a written note showing the charity, amount, and date. |
| $250 or more | A written acknowledgment from the charity, received by the time you file, stating the amount and whether you received anything in return. |
| Noncash over $500 | Form 8283 with your return. |
| Single noncash item over $5,000 | A qualified appraisal, with Form 8283 Section B. |
Questions worth asking
- Do I usually itemize, and would the new non-itemizer deduction help me?
- Would giving appreciated assets or giving from my IRA beat giving cash?
- Is a donor-advised fund useful if I want to give more in some years than others?
- Is every charity I support a qualified organization?
Frequently asked questions
Can I deduct charity gifts without itemizing in 2026?
Yes. Starting in 2026, people who take the standard deduction can deduct up to $1,000 ($2,000 for joint filers) of cash gifts to qualified charities. Donor-advised fund gifts do not qualify.
How do I check that a charity is qualified?
Use the IRS Tax Exempt Organization Search before you give. Gifts to individuals are not deductible.
What are the 2026 standard deduction amounts?
$32,200 joint, $24,150 head of household, and $16,100 single.
Sources and review notes
- IRS Topic 506: Charitable contributions
- IRS: Tax Exempt Organization Search
- IRS: Provisions of the 2025 tax law
- IRS Revenue Procedure 2025-32
- IRS Publication 526: Charitable contributions (2025 edition)
- IRS Publication 590-B
- IRS Notice 2025-67 (2026 QCD limits)
- IRS: Donor-advised funds
- IRS: Charitable contribution deductions
General education, not individualized investment, tax, or legal advice. Discuss tax decisions with your tax professional, and recheck annual limits before using this page for another tax year.