Charitable Tax Deductions: A Complete Guide
What qualifies, what the limits are, and what the IRS requires you to keep on file.
Charitable deductions are only available to taxpayers who itemize — roughly 10–12% of filers after the 2017 tax law nearly doubled the standard deduction. If you do itemize, deductions are subject to AGI-based limits that vary by donation type and organization. Proper documentation is mandatory; the IRS routinely disallows deductions for missing paperwork.
Who Can Deduct Charitable Donations?
The federal charitable deduction is only available to taxpayers who itemize deductions on Schedule A of their Form 1040. The alternative — taking the standard deduction — is simpler but forecloses the charitable deduction entirely (with one narrow exception noted below).
For tax year 2024, the standard deduction is $14,600 for single filers, $29,200 for married filing jointly, and $21,900 for heads of household (with additional amounts for those 65 or older or blind). Because these thresholds are high, most American taxpayers take the standard deduction and receive no tax benefit from their charitable donations.
Itemizing makes financial sense only when your total itemizable deductions — mortgage interest, state and local taxes (capped at $10,000), charitable contributions, and other qualifying expenses — exceed your standard deduction. High-income taxpayers and those with large mortgages or significant state income tax liabilities are most likely to benefit from itemizing.
The above-the-line exception. During the COVID-19 pandemic, Congress temporarily allowed non-itemizers to deduct up to $300 ($600 for married filing jointly) in cash charitable contributions. This provision expired after tax year 2021 and has not been renewed as of the time of this writing. Unless Congress acts, non-itemizers currently have no federal deduction for charitable giving.
Deduction Limits by Donation Type
Charitable deductions are subject to percentage-of-AGI limits that vary based on what you donated and to whom. Understanding these limits matters most for high-income donors who make significant contributions.
Cash donations to public charities: 60% AGI limit. Cash includes checks, credit cards, and electronic funds transfers. This is the most common and most generous limit. If you earn $100,000 and donate $70,000 in cash to a public charity, you can deduct $60,000 in the current year and carry forward the remaining $10,000 for up to five years.
Appreciated capital gain property to public charities: 30% AGI limit. Donating appreciated stock, real estate, or other capital assets directly to a charity allows you to deduct the full fair market value while avoiding capital gains tax on the appreciation. However, the deduction is capped at 30% of AGI. This is often more tax-efficient than selling the asset and donating cash.
Donations to private foundations: 30% AGI limit for cash, 20% for capital gain property. Private foundations, including family foundations, are subject to stricter limits than public charities. Donations of appreciated property are also subject to a 20% AGI cap.
Donations to donor-advised funds (DAFs): 60% AGI limit for cash, 30% for capital gain property. DAFs are treated like public charities for deduction purposes, making them attractive vehicles for donors who want to take a large deduction in one year and distribute the funds to charities over time.
Excess contributions beyond the applicable percentage limit can be carried forward and deducted over the next five tax years, subject to the same percentage limits in those years.
What Organizations Qualify?
Not every tax-exempt organization qualifies for the charitable deduction. Deductible contributions must be made to organizations described in Section 501(c)(3) of the Internal Revenue Code. These fall into two broad categories:
Public charities receive a substantial portion of their support from the public or the government. This includes most churches, educational institutions, hospitals, community foundations, and charitable organizations funded by small donations from many people. Public charities are subject to the more generous 60% AGI deduction limit for cash.
Private foundations are typically funded by a single source — a wealthy individual, family, or corporation. They make grants to other nonprofits rather than conducting charitable activities themselves. Private foundations are subject to the more restrictive 30%/20% limits.
Organizations that do not qualify for the charitable deduction include:
- Political campaigns and political action committees (PACs)
- Lobbying organizations, even if tax-exempt under 501(c)(4)
- Social clubs (501(c)(7)) and fraternal orders
- Labor unions and trade associations
- For-profit organizations, regardless of their purpose
- Individuals, even those in genuine financial need
You can verify whether an organization is eligible to receive tax-deductible contributions using the IRS Tax Exempt Organization Search tool (Publication 78 data). PlainCharity's database is sourced from the same IRS Business Master File — search for any organization to see its current status and NTEE category.
Record-Keeping Requirements
The IRS takes charitable deduction documentation seriously. Missing or incomplete records are one of the most common reasons deductions are disallowed in audits. The requirements scale with the size of the donation:
Cash donations under $250. You must have a bank record (canceled check, credit card statement) or a written communication from the organization (receipt, letter, email) showing the organization's name, date, and amount. A handwritten note to yourself is not sufficient.
Cash donations of $250 or more. A bank record alone is not sufficient. You must have a written acknowledgment from the charity that includes: the organization's name, the date and amount of the contribution, and a statement of whether the charity provided any goods or services in exchange (and if so, a description and good-faith estimate of their value). You must obtain this acknowledgment before filing your return.
Non-cash donations up to $500. Same rules as cash — receipt with organization name, date, and a description of the property donated.
Non-cash donations of $501 to $5,000. You must file Form 8283 with your tax return, providing a description of the property and how you determined its value.
Non-cash donations over $5,000. For most property, you must obtain a qualified appraisal by a qualified appraiser and attach it to your return via Form 8283, Section B. Exceptions apply for publicly traded securities (no appraisal needed, just broker confirmation).
Quid pro quo contributions. If you receive something of value in exchange for your donation — a gala dinner, merchandise, a benefit — only the amount exceeding the fair market value of what you received is deductible. The charity is required to provide written disclosure of the estimated value of the benefit if it exceeds $75.
State Tax Deductions
Most states with income taxes allow a deduction for charitable contributions, but the rules vary. Some states follow federal rules closely; others have their own limits, exclusions, or definitions of qualified organizations. A few states offer tax credits (more valuable than deductions) for donations to specific categories of charities, such as food banks or educational scholarship programs.
Consult your state's revenue department or a tax professional for state-specific guidance. The federal rules described in this guide apply to your federal return only.
Frequently Asked Questions
Can I deduct all charitable donations on my taxes?
No. You can only deduct charitable donations if you itemize deductions on Schedule A of your federal tax return. If you take the standard deduction — which most taxpayers do — you generally cannot deduct charitable contributions. The 2024 standard deduction is $14,600 for single filers and $29,200 for married filing jointly.
What is the limit on charitable deductions?
For cash donations to public charities, you can generally deduct up to 60% of your adjusted gross income (AGI). Donations of appreciated capital gain property are typically limited to 30% of AGI. Contributions to private foundations are limited to 30% of AGI for cash and 20% for capital gain property. Excess contributions can be carried forward for up to five years.
What organizations qualify for the charitable deduction?
Donations must be made to qualified organizations under Section 501(c)(3) of the Internal Revenue Code. This includes religious organizations, public charities, private foundations, and certain other nonprofits. Donations to political campaigns, lobbying organizations, civic leagues, and social clubs are not deductible. Verify status using the IRS Tax Exempt Organization Search tool.
What records do I need to keep for charitable donations?
For cash donations under $250, a bank record or written communication from the charity suffices. For donations of $250 or more, you must have a written acknowledgment from the organization before filing your return. For non-cash donations over $500, you must file Form 8283. For non-cash donations over $5,000, you generally need a qualified appraisal.
Sources: Internal Revenue Service, Charitable Contribution Deductions; IRS Publication 526 (Charitable Contributions); IRS Publication 561 (Determining the Value of Donated Property); IRS Tax Exempt Organization Search (Publication 78).
Disclaimer: This guide is for informational purposes only and does not constitute tax advice. Consult a qualified tax professional for advice specific to your situation.
Last updated: February 2026