Charitable Contribution Deduction Calculator
Estimate your 2026 charitable deduction and federal tax savings, with the new 0.5% AGI floor, the $1,000/$2,000 non-itemizer deduction, and AGI limits applied.
Charitable Contribution Deduction Calculator
Filing Status
Sets the $1,000 vs $2,000 non-itemizer cap. MFS uses the $1,000 cap.
Deduction Method
Itemizing applies the 0.5% floor and AGI limits. The standard deduction uses the above-the-line cash deduction only.
Adjusted Gross Income (AGI)
The base for the 0.5% floor and the 60/30/20% limits. Estimate it with the MAGI calculator.
Cash Gifts to Public Charities
Cash given to 50%-limit public charities. Limited to 60% of AGI for itemizers; drives the non-itemizer deduction.
Appreciated Property to Public Charities
Long-term capital-gain property (held over 1 year), such as stock, at fair market value. Limited to 30% of AGI.
Cash Gifts to Private Foundations
Cash to private non-operating foundations. Limited to 30% of AGI.
Appreciated Property to Private Foundations
Long-term appreciated property given to private foundations. Limited to 20% of AGI.
Marginal Tax Rate
Auto-suggested from AGI and filing status. Override it to match your situation. 37% earners: itemized benefit capped at 35% in 2026.
Show advanced (prior-year carryover)
Treated as additional cash to public charities for the AGI-limit ordering this year.
Estimates only, not tax or legal advice. The 0.5% floor amount disallowed this year is treated as lost (not carried over); IRS guidance on the new floor is still developing, so verify with a tax professional.
See Your Full Tax Picture
This tool estimates just one piece of Schedule A. Tax47 pulls your charitable deduction together with federal and state taxes, credits, and a refund estimate.
How the Charitable Contribution Deduction Works in 2026
Charitable giving can lower your federal tax bill, but how much depends on whether you itemize on Schedule A or take the standard deduction. The One Big Beautiful Bill Act (P.L. 119-21) changed both paths starting in tax year 2026, so the rules below apply to 2026 returns specifically.
If you take the standard deduction (about $16,100 single and $32,200 married filing jointly for 2026), you can now claim an above-the-line deduction for cash gifts to qualified public charities: up to $1,000 for single, married filing separately, and head of household filers, or $2,000 for married filing jointly. This deduction reduces taxable income directly and is not subject to the new 0.5% floor. Only cash to public charities counts, so non-cash gifts, donor-advised funds, and private-foundation gifts are excluded from this deduction.
If you itemize, your charitable gifts go on Schedule A alongside items like mortgage interest and state taxes. A qualified charity is generally a 501(c)(3) organization, a church, or a government unit. Gifts to individuals, political groups, and most foreign organizations do not qualify.
The New 0.5% AGI Floor and the 35% Benefit Cap
Starting in 2026, itemizers can deduct charitable contributions only to the extent the total exceeds 0.5% of adjusted gross income. The first slice of your giving, equal to that floor, is not deductible.
For example, with an AGI of $200,000, the floor is $1,000 (0.5% of $200,000). If you give $5,000 in cash to public charities, your deductible amount is $5,000 minus $1,000, or $4,000. With an AGI of $100,000, the floor is $500. If your total giving is below the floor, your itemized charitable deduction for the year is $0, and the calculator flags that.
The act also caps the value of itemized deductions for top-bracket filers. If you are in the 37% bracket, the tax benefit of itemized deductions, charitable gifts included, is limited to 35 cents per dollar rather than 37 cents. The calculator applies this 35% cap automatically when you select the 37% rate, which is why a top-bracket donor sees a benefit rate of 35%.
AGI Limits and 5-Year Carryover by Gift Type
Even before the floor, the deduction is capped by gift type and recipient as a percentage of AGI (IRS Publication 526):
| Gift Type | Recipient | AGI Limit |
|---|---|---|
| Cash | Public charities (50%-limit orgs) | 60% of AGI |
| Long-term appreciated property | Public charities | 30% of AGI |
| Cash | Private foundations | 30% of AGI |
| Appreciated property | Private foundations | 20% of AGI |
The calculator applies these limits in the Publication 526 ordering: cash to public charities first (up to 60% of AGI), then 30%-class gifts within the remaining room, then 20%-class gifts. Anything over the applicable limit isn't lost. It carries forward for up to 5 years and can be claimed in a future year, subject to that year's limits. The carryover field above lets you fold in amounts from prior years.
Estimating Your Tax Savings
Your tax savings equal your deductible contribution multiplied by your marginal rate (capped at 35% for 37%-bracket filers). A $4,000 deductible gift at a 24% marginal rate saves about $960, so the net cost of that giving is roughly $3,040. The net cost is always less than the amount you gave, and it can never be negative, because the savings can never exceed the deduction.
Because the 0.5% floor and the $1,000/$2,000 non-itemizer cap reduce the benefit of small, spread-out gifts, some donors look at "bunching" several years of giving into one tax year to clear the floor and exceed the standard deduction, then taking the standard deduction in the off years. Whether that helps depends on your full return, so run it against your own numbers and confirm with a tax professional.
These figures are estimates only and are not tax or legal advice. Verify amounts against IRS Publication 526 and your specific situation before filing.
Frequently Asked Questions
Common questions about charitable contribution deduction calculator
How much of my charitable donation is tax deductible in 2026?
It depends on whether you itemize. If you itemize on Schedule A, your charitable gifts are deductible only to the extent they exceed 0.5% of your AGI, and they are still capped by the 60%/30%/20% AGI limits by gift type. If you take the standard deduction, you can deduct up to $1,000 (single, MFS, HoH) or $2,000 (MFJ) of cash gifts to public charities above the line. Use the calculator above to see your number, and compare paths with the itemized vs standard deduction calculator.
What is the new 0.5% AGI floor on charitable deductions and how does it work?
Starting in tax year 2026 under the One Big Beautiful Bill Act, itemizers can deduct charitable contributions only to the extent the total exceeds 0.5% of adjusted gross income. With an AGI of $200,000, the floor is $1,000, so the first $1,000 of giving is not deductible. The floor does not apply to the above-the-line deduction for people who take the standard deduction.
Can I deduct charitable donations in 2026 if I take the standard deduction?
Yes. For 2026, taxpayers who take the standard deduction can claim an above-the-line deduction for cash gifts to qualified public charities, up to $1,000 for single, married filing separately, and head of household, or $2,000 for married filing jointly. Only cash gifts to public charities count. Gifts to donor-advised funds and private foundations, and non-cash gifts, do not qualify.
What are the 60%, 30%, and 20% AGI limits for charitable contributions?
For itemizers, the deduction is capped by gift type: cash to public charities is limited to 60% of AGI; long-term appreciated property to public charities and cash to private foundations are limited to 30% of AGI; appreciated property to private foundations is limited to 20% of AGI. Amounts above these limits carry forward up to 5 years (IRS Publication 526).
How do I calculate the tax savings from a charitable gift?
Multiply your deductible contribution by your marginal tax rate. A $5,000 deductible gift at a 24% marginal rate saves about $1,200 in federal tax, so the net cost of the gift is about $3,800. Find your rate with the tax bracket calculator. Top-bracket (37%) filers are limited to a 35% benefit on itemized deductions in 2026.
What happens if my charitable contributions exceed the AGI limit, can I carry them forward?
Yes. Contributions that exceed the applicable AGI percentage limit (60%, 30%, or 20%) are not lost. They carry forward for up to 5 years and can be deducted in a future year, subject to the same limits in that year (IRS Publication 526).
Do donations to donor-advised funds or private foundations qualify for the non-itemizer deduction?
No. The 2026 above-the-line deduction for non-itemizers covers only cash gifts to qualified public charities. Contributions to donor-advised funds (DAFs) and private non-operating foundations are excluded from the non-itemizer deduction, though they may still be deductible if you itemize, subject to the AGI limits and floor.
Why is my charitable deduction worth only 35 cents on the dollar if I'm in the top tax bracket?
Starting in 2026, the tax benefit of itemized deductions, charitable gifts included, is capped at 35 cents per dollar for taxpayers in the 37% bracket. So even though your marginal rate is 37%, your charitable deduction reduces tax at a 35% effective rate. The calculator applies this cap automatically when you select the 37% rate.