Charitable Giving Rules Are Changing in 2026

If you donate to charity, the new tax law will change how those contributions are treated starting in 2026. Some changes may benefit you, while others could limit your deductions—especially for higher-income taxpayers.

Good News for Non-Itemizers

Starting in 2026, taxpayers who take the standard deduction will be able to deduct limited cash donations to qualifying charities:

• Up to $1,000 per year for single filers

• Up to $2,000 per year for married couples filing jointly
  (Note: Contributions to donor-advised funds are excluded.)

New Limits for Itemizers and High-Income Donors

If you itemize your deductions and give generously, your deduction will be reduced. Beginning in 2026:

• You can only deduct charitable contributions to the extent they exceed 0.5% of your AGI.

• Example: With $200,000 AGI and $10,000 in donations, only $9,000 would be deductible—the first $1,000 would not.

• You cannot carry forward the disallowed portion unless your total contributions exceed existing percentage-of-AGI limits (e.g., 60% for cash donations).

Planning Opportunities Before 2026

Because these rules take effect January 1, 2026, 2025 may be a prime year to accelerate giving:

• If you itemize, consider making larger donations before the end of 2025.

• You might “double up” donations in 2025, then scale back in 2026 to maximize deductions under current rules.

“Bunching” Strategy Going Forward

Once the new rules are in place, you may benefit from bunching multiple years of donations into one year:

• Give two or more years' worth in a single tax year to exceed the new thresholds.

• In off years, consider taking the standard deduction and making minimal charitable contributions.