Do Your Charitable Donations Qualify for a Tax Deduction? by Brendan Kurpis, CPA
Posted on November 18, 2025
by
Brendan Kurpis
Charitable giving is a great way to support causes that are important to you and your community while establishing a legacy of philanthropy for your family members to carry on long after you are gone. For some, it also allows them to reduce their tax bill by understanding some basic rules.
Who Can Claim Charitable Deductions?
The availability and amount of deductions you may claim for charitable contributions have evolved significantly over the past century. Under current law, charitable deductions in 2025 are available solely to taxpayers who itemize their expenses rather than claiming the standard deduction of $15,750 for individuals and $31,500 for married couples filing jointly. This generally means that taxpayers can deduct charitable donations in 2025 only when their total expenses, including state and local taxes, real property taxes, mortgage interest, disaster losses and unreimbursed medical expenses, exceed the standard deduction. By contrast, taxpayers who did not itemize would not receive any tax benefit for their charitable gifts.
These rules change in 2026 under the One Big Beautiful Bill Act (OBBBA). For example, single filers who do not itemize expenses, and instead claim the standard deduction, may deduct up to $1,000 of cash donations to qualifying charities in 2026. For married couples filing joint tax returns, the charitable deduction for cash gifts is $2,000.
If you itemize your deductions, you will also see changes to the treatment of your philanthropy in the form of reduced tax benefits beginning in 2026. The OBBBA establishes a 0.5 percent floor on charitable deductions, meaning that deductions are allowable only to the extent your aggregate charitable contribution exceeds 0.5 percent of your adjusted gross income (AGI) computed without regard to any net operating loss carryback for the year. Any amounts disallowed may be carried forward for up to five years. In addition, if you are a high-income earner in the top 37 percent tax bracket, the value of your itemized deductions beginning in 2026 is limited to 35 percent.
To receive a charitable deduction, your donation also must be made to a qualifying nonprofit organization, including a registered tax-exempt 501(c)(3) charity; a nonprofit school, hospital or medical research facility; a veteran’s group; or a church, temple, synagogue or other religious organization. Expressly excluded from this list are donations to political groups or candidates for public office, chambers of commerce and other business leagues or organizations, civic associations and contributions to qualifying nonprofits for which you receive a benefit, such as event tickets. In addition, any money you give to a GoFundMe or crowdsourcing campaign is not considered a deductible charitable contribution unless it has a specific affiliation with a qualifying nonprofit entity.
How Much May I Claim as a Deduction for a Qualifying Charitable Donation?
The amount itemizing taxpayers may deduct for charitable purposes depends on the type of contribution you make. For example, deductions for cash gifts are limited to 60 percent of your AGI, whereas noncash charitable gifts held for more than one year are limited to 30 percent of AGI. Regarding volunteering activities, you may only deduct the mileage for the round-trip travel from your home to the volunteering site.
If you are older than 70½, you also have an annual opportunity to claim a full deduction for up to $105,000 donated from your traditional IRA directly to an eligible charity via a qualified charitable distribution (QCD). These direct IRA rollovers may also count toward your annual required minimum distributions (RMDs) from retirement accounts when you reach age 73, or 75 if you were born in 1960 or later.
What Qualifies as a Deductible Noncash Contribution?
There are many ways to be philanthropic and help those in need, whether you choose to donate your time and leadership or give gifts of cash or other assets, including gently used clothing and furniture, cars and boats, real estate, and stocks, bonds and mutual funds. The amount you may deduct depends largely on the type of contribution you make.
For example, if you itemize your deductions, you generally can deduct the fair market value of personal items, like clothing and furnishings, when the total amount for the year does not exceed 30 percent of your AGI. Donations of appreciated long-term investments, such as real estate, stocks and bonds, enable you to maximize the amount of your potential deduction and escape long-term capital gains tax of as much as 20 percent on the transfer of those assets.
What Else Do I Need to Remember to Claim Tax Deductions for Charitable Donations?
To support all your charitable deduction claims, you must maintain detailed records that include descriptions of your donations and letters of acknowledgment or receipts from the receiving organizations, along with the dates and amounts of your gifts. Additionally, a written appraisal from a qualified third-party appraiser is required for gifts of clothing valued at $500 or more, property valued at $5,000 or more, and closely held stock valued at $10,000 or more.
If you give regularly and generously, it also makes sense to consider a variety of different vehicles you may use to improve your tax efficiency, including the use of a donor-advised fund, a private foundation or even a charitable remainder trust (CRT) that allows you to draw income from your donation for a specific period of time. Navigating the tax laws’ treatment of your philanthropic efforts while maximizing your tax efficiency requires advanced planning under the guidance of experienced professionals.
About the Author: Brendan Kurpis, CPA, is an associate director of Tax Services with Berkowitz Pollack Brant Advisors + CPAs, where he helps entrepreneurs and high-net-worth individuals implement federal and state tax compliance strategies that protect wealth and minimize tax liabilities. He can be reached at the CPA firm’s New York, N.Y. office at (646) 213-7600 or info@bpbcpa.com.
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