Who gets the deduction?
You can deduct contributions to qualified organizations — generally 501(c)(3) charities, religious organizations, schools, and certain other groups. Gifts to individuals, political candidates and most crowdfunding campaigns for individuals are not deductible. Check an organization’s status with the IRS Tax Exempt Organization Search.
Itemizers vs. standard deduction
For 2025, you generally need to itemize on Schedule A to deduct charitable gifts. See standard vs itemized. Beginning with 2026, a new provision allows people who take the standard deduction to deduct a limited amount of cash gifts to qualified charities (the amount is capped, and a different cap applies to joint filers). At the same time, itemizers face a floor — only gifts above a percentage of adjusted gross income count — and a cap on the tax value for people in the top bracket. Check the IRS for the exact figures and effective dates, as implementation details may be updated.
What can you deduct?
- Cash: checks, credit card, and payroll deductions.
- Property: clothing and household goods in good used condition; vehicles, art and securities have special rules.
- Out-of-pocket expenses: supplies you buy for volunteering, and miles driven at 14 cents per mile for charitable use.
What you can’t deduct
- The value of your time or services.
- The portion of a gift for which you received something of value (like a dinner at a fundraiser) — you can deduct only the amount above the fair market value of what you received.
- Gifts of clothing or goods in poor condition.
AGI limits
For itemizers, cash gifts to public charities are generally limited to 60% of AGI, with lower limits for gifts of appreciated property and gifts to certain private foundations. Excess amounts can generally be carried forward for up to five years.
Records you need
| Gift | What to keep |
|---|---|
| Any cash gift | Bank record or written acknowledgment from the charity |
| $250 or more | Written acknowledgment from the charity |
| Noncash over $500 | Form 8283 attached to your return |
| Noncash over $5,000 | Qualified appraisal in most cases |
Donor-advised funds and appreciated stock
Donating appreciated stock held more than a year can allow you to deduct the market value and avoid capital gains tax on the appreciation. Donor-advised funds let you take the deduction when you contribute, and distribute to charities over time. These are more advanced strategies; consult a professional.
Qualified charitable distributions
People age 70½ or older can make qualified charitable distributions (QCDs) directly from an IRA to charity, which can count toward required minimum distributions and exclude the amount from taxable income. See IRS guidance.
State deductions
Some states allow charitable deductions or credits on their returns. Check your state revenue agency.
Frequently asked questions
Can I deduct donations if I take the standard deduction?
For 2025 generally no. Beginning in 2026 a limited deduction for cash gifts is available to standard deduction filers; verify the current limits on IRS.gov.
How do I know if a charity is qualified?
Use the IRS Tax Exempt Organization Search.
What documentation do I need for donations?
A bank record or acknowledgment for cash gifts, a written acknowledgment for $250 or more, and extra forms for larger noncash gifts.
Official sources
- IRS Topic 506: Charitable contributions
- IRS Publication 526: Charitable contributions
- IRS: Tax Exempt Organization Search
- IRS: Schedule A instructions
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.