For 2026, up to $1,000 (or $2,000, if married) in cash charitable gifts can be deducted even if you don’t itemize.
If you itemize, you can deduct cash gifts of up to 60% of your adjusted gross income. (You now need to give at least 0.5% of your adjusted gross income to claim a charitable deduction. And there is a new limit for those in the 37% top tax bracket.)
Any excess can generally be carried forward and deducted up to five subsequent years.
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