Charitable Contribution Tax Changes for 2026

Beginning in the 2026 tax year, new federal rules will change how charitable contributions are deducted. Taxpayers who do not itemize deductions may be eligible to deduct up to $1,000 in cash charitable donations, or $2,000 for married couples filing jointly, even when taking the standard deduction.

For taxpayers who itemize deductions, charitable contributions will only be deductible to the extent they exceed 0.5 percent of adjusted gross income. This change may reduce the tax benefit for smaller or infrequent donations while increasing the importance of planning how and when contributions are made.

Because these rules affect both itemizers and non-itemizers, strategic charitable giving can help maximize available tax benefits while continuing to support organizations you care about.

Source: IRS Charitable Contributions Overview

https://www.irs.gov/charities-non-profits/charitable-contributions