Home > Learn More > Donor Insights > Charitable Donation Tax Deductions

Charitable Donation Tax Deductions: What Donors Should Know in 2026

Giving to charity can make a meaningful difference for the causes and communities you care about. It may also provide tax benefits.

New federal tax rules taking effect in 2026 change how charitable donations are deducted, including a new opportunity for many people who take the standard deduction. These changes were enacted as part of the One Big Beautiful Bill Act of 2025, also known as OBBBA or H.R. 1.

Here’s what donors should know as they plan their charitable giving.

How Did the One Big Beautiful Bill Act of 2025 Change Charitable Deductions?

OBBBA introduced changes to the federal tax treatment of charitable contributions beginning with the 2026 tax year.

The changes include:

• A new charitable deduction for certain taxpayers who take the standard deduction

• A new 0.5% of adjusted gross income threshold for taxpayers who itemize

• Continued tax rules for other giving strategies, including donations of appreciated assets and Qualified Charitable Distributions

The specific tax benefit available to you depends on your filing status, income, the type of contribution you make and whether you itemize your deductions.

Can You Deduct Charitable Donations in 2026?

Yes, but the rules depend on whether you take the standard deduction or itemize your deductions.

Beginning with the 2026 tax year, more taxpayers may be able to receive a tax benefit from charitable giving. Under the new federal tax rules enacted through H.R. 1, eligible taxpayers who take the standard deduction can deduct certain charitable contributions without itemizing.

At the same time, new rules affect how much taxpayers who itemize can deduct.

A New Charitable Deduction for People Who Don't Itemize

One of the biggest changes under H.R. 1 is a new charitable deduction for taxpayers who take the standard deduction.

Eligible taxpayers may deduct up to:

• $1,000 for individual filers

• $2,000 for married couples filing jointly

The deduction applies to qualifying cash contributions made to certain eligible charitable organizations.

That means charitable giving may now provide a federal income tax benefit for many donors who previously received no additional deduction for their donations because they did not itemize.

Not every charitable contribution qualifies for this deduction. For example, contributions to donor-advised funds, supporting organizations and most private foundations are excluded.

What If You Itemize Your Deductions?

Charitable contributions can still be deductible for taxpayers who itemize, but a new threshold applies beginning in 2026.

Under the new rules established by H.R. 1, only charitable contributions exceeding 0.5% of your adjusted gross income (AGI) are generally deductible.

For example, if your AGI is $100,000, the 0.5% threshold is $500. If you make $2,000 in qualifying charitable contributions during the year, $1,500 would potentially be deductible, subject to other applicable tax rules and limitations.

For some donors, this may make planning when and how much to give more important.

Consider Bunching Your Charitable Donations

If you regularly make larger charitable gifts, one strategy to discuss with your tax or financial advisor is bunching charitable contributions.

Instead of making the same amount of deductible contributions every year, you may choose to combine several years of planned giving into one tax year. This can help your itemized deductions exceed applicable thresholds and potentially increase the tax benefit of your charitable giving.

The right approach depends on your income, other deductions and charitable goals.

Other Tax-Smart Ways to Give

Cash isn't the only way to support charitable organizations. Depending on your circumstances, other giving strategies may provide additional tax advantages.

Donate appreciated assets

Donating appreciated securities or other assets directly to an eligible charity can potentially allow you to support a cause while avoiding some capital gains taxes. Different deduction limits and requirements apply to non-cash gifts.

Make a Qualified Charitable Distribution

If you're age 70½ or older, you may be able to make a Qualified Charitable Distribution, or QCD, directly from an eligible IRA to a qualified charity.

A QCD can satisfy charitable goals while potentially reducing taxable income and, for some donors, helping satisfy required minimum distributions.

Plan larger gifts strategically

For donors making significant charitable contributions, timing, income and the type of asset donated can all affect the potential tax benefit.

A financial advisor, tax professional or estate planning attorney can help determine which giving strategies make the most sense for your individual circumstances.

Find more ways to give

Keep Records of Your Charitable Donations

Good record-keeping is important if you plan to claim a charitable deduction.

Keep receipts and written acknowledgments for your contributions and make sure the organization you're supporting is eligible to receive tax-deductible charitable contributions.

The IRS provides a Tax Exempt Organization Search tool that can help donors verify an organization's tax-exempt status.

Giving Is About More Than a Tax Deduction

Tax benefits can make charitable giving more efficient, but the reason to give is the impact your donation can have.

Your contribution can help provide food to a family, keep someone housed, expand access to healthcare, protect the environment, support the arts, strengthen local communities and help nonprofits continue programs people rely on.

Understanding the tax rules under H.R. 1 can help you make informed decisions about when, where and how you give.

Find a Cause You Care About

Charity Bridge Fund connects donors with nonprofits and projects responding to real needs in communities across the country.

Explore organizations by cause, discover nonprofits near you or find projects facing urgent funding gaps.