07/28/2026
Currently, you can only deduct charitable contributions if you itemize deductions on Schedule A (Form 1040), Itemized Deductions (this may be limited). See Publication 526, Charitable Contributions.
Beginning with tax year 2026, if you do not itemize, you may deduct up to $1,000 ($2,000 if filing jointly) of your cash contributions to certain qualified organizations.
Gifts to individuals are not deductible. Only qualified organizations are eligible to receive tax deductible contributions.
To determine if the organization that you contributed to qualifies as a charitable organization for income tax deduction purposes, refer to our Tax Exempt Organization Search Tool.
If you receive a benefit in exchange for the contribution such as merchandise, goods or services, including admission to a charity ball, banquet, theatrical performance, or sporting event, you can only deduct the amount that exceeds the fair market value of the benefit received or expected to be received.
For contributions of cash, check, or other monetary gift (regardless of amount), you must maintain a record of the contribution: a bank record or a written communication from the qualified organization containing the name of the organization, the amount, and the date of the contribution.
