Charitable Donation Deduction Calculator (2026)
In 2026, non-itemizers can deduct up to $1,000 of eligible cash gifts or $2,000 on a joint return. Itemizers face a new 0.5% AGI floor and a separate limit affecting the 37% bracket.
Last updated: October 25, 2026
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- Non-itemizers: eligible cash gifts are deductible up to $1,000, or $2,000 only on a joint return. MFS remains $1,000. IRC §170(p); Pub. L. 119-21 §70424
- Itemizers: only aggregate contributions above 0.5% of the contribution base—generally AGI—are deductible beginning in 2026. IRC §170(b)(1)(I)
- Cash-gift scope: this calculator models cash paid to eligible public charities under §170(b)(1)(A). The non-itemizer rule excludes supporting organizations and donor-advised funds.
- 37% bracket only: IRC §68 reduces total itemized deductions by 2/37 of the smaller of those deductions or the relevant income above the 37% bracket threshold. That produces a 35-cent maximum tax value only for the affected top-bracket portion—not for every donor.
FAQ
Can I deduct donations without itemizing in 2026?
Yes. Eligible cash contributions can be deducted up to $1,000, or $2,000 if married filing jointly.
How much can married filing separately deduct?
The statute reserves $2,000 for a joint return. A married-filing-separately return therefore uses the $1,000 cap.
How does the 0.5% floor work?
For itemizers, the first 0.5% of AGI does not create a current deduction. If AGI is $200,000, the floor is $1,000 and a $5,000 eligible gift leaves $4,000 before any other limit.
Does every high earner get only 35 cents per donated dollar?
No. IRC §68 applies only where the statutory income measure enters the 37% bracket, and only to the affected portion of total itemized deductions.
Do donor-advised-fund gifts qualify for the non-itemizer deduction?
No. IRC §170(p) excludes contributions made to establish or maintain a donor-advised fund, and also excludes supporting organizations under §509(a)(3).
Does this calculator handle property gifts or carryforwards?
No. It is a cash-only current-year estimate. Percentage-limit carryforwards, property valuation, substantiation, and mixed contribution categories require return-specific analysis.
Methodology
min(eligible cash, 60% × AGI, $1,000), or $2,000 only for MFJ; IRC §170(p) expressly disregards the new 0.5% floor on that path. The itemizer path first applies the continuing 60%-of-AGI cash limit, then subtracts 0.5% × AGI. IRC §68 is applied last: 2/37 × min(itemized deduction, income above the 37% threshold). This is not a blanket 35% cap and does not affect the 35% bracket. To isolate the donation with the requested inputs, the calculator assumes eligible cash gifts to §170(b)(1)(A) public charities, no other itemized deductions or above-the-line adjustments, and uses AGI as the statutory tax-base proxy. Estimated savings use an exact 2026 bracket walk. Carryforwards, property gifts, substantiation, state tax effects, and the decision whether total itemized deductions beat the standard deduction are outside this estimate.Sources: IRC §§68 and 170(b)(1)(G), 170(b)(1)(I), 170(p), as amended by Pub. L. 119-21 §§70111, 70424–70425 (139 Stat. 164–165, 235–237); IRS Rev. Proc. 2025-32 — accessed October 2026Last updated: October 25, 2026 · Reviewed against official IRS guidanceContinue with OBBBA Tax Center · itemize versus standard guide · deduction types guide