Charitable deduction quick check 2026
See your 2026 charitable deduction both ways, with and without itemizing, under the new rules.
Year-End Charitable Giving & Donation Receipt Log
Track every gift and receipt.
How the math works
Without itemizing (new for 2026): cash to public charities and churches, up to $1,000 ($2,000 married filing jointly). If you itemize: all qualified gifts minus 0.5% of AGI. Example: single, $85,000 AGI, $1,760 cash, $61.80 other, $2,580 non-cash: without itemizing $1,000; itemizing $4,401.80 − $425 = $3,976.80. Non-cash over $500 → Form 8283.
Can I deduct donations without itemizing in 2026?
Yes, from 2026: up to $1,000 of cash gifts to public charities ($2,000 married filing jointly). Gifts to donor-advised funds and non-cash gifts don't count for it.
What is the 0.5% floor?
From 2026, itemized charitable gifts count only above 0.5% of your AGI. With $85,000 of AGI, the first $425 doesn't count.
What receipts do I need?
A bank record or receipt for every cash gift, a written acknowledgment for any gift of $250 or more, and Form 8283 for non-cash gifts over $500.
Organizer, not tax/medical/insurance advice. Examples use made-up numbers.