Charitable Giving Deduction Calculator
Calculate your 2026 charitable tax deduction under the new OBBBA rules — whether you itemize or take the standard deduction.
How to Use This Calculator
- Choose your filing status and whether you itemize deductions or take the standard deduction
- Enter your AGI and tax bracket - the 0.5% AGI floor only applies if you itemize
- Enter your cash and non-cash charitable donations for the year
- Click Calculate to see your deductible amount and estimated tax savings
Your Tax Situation
Your Income
Your 2026 Charitable Giving
🎁 New for 2026: Charitable Deductions Changed Under the OBBBA
The One Big Beautiful Bill Act (OBBBA) changed charitable-giving tax rules starting with the 2026 tax year. If you take the standard deduction, you can now claim a brand-new above-the-line deduction for cash gifts — up to $1,000 (single/HOH/MFS) or $2,000 (married filing jointly) — with no itemizing required. If you itemize, a new rule subtracts 0.5% of your AGI from your total charitable contributions before the remainder counts as a deduction.
📊 Standard Deduction vs. Itemized: Quick Comparison
| Rule | Standard Deduction | Itemized (Schedule A) |
|---|---|---|
| Deduction cap | $1,000 single / $2,000 MFJ | No dollar cap (subject to AGI % limits) |
| New 0.5% AGI floor? | No — doesn't apply | Yes, effective 2026 |
| Non-cash gifts eligible? | No — cash only | Yes |
| Donor-advised funds eligible? | No | Yes (subject to normal limits) |
| Carries forward if unused? | No | Yes, up to 5 years |
⚠️ Things This Calculator Doesn't Model
- Whether itemizing actually beats your standard deduction overall (compare your total Schedule A deductions — mortgage interest, SALT, etc. — to your standard deduction first)
- The separate 60%-of-AGI cap on cash gifts and 30%-of-AGI cap on appreciated property for itemizers (rare to hit unless you're giving a large share of your income)
- Qualified Charitable Distributions (QCDs) from an IRA, which have their own rules — see the RMD calculator
🔗 Save & Share Your Calculation
Your inputs are automatically saved in the URL. You can bookmark this page to save your calculation, or use the Share button to send it to a family member or tax preparer.
Frequently Asked Questions
Can I deduct charitable donations if I take the standard deduction?
Yes, starting with the 2026 tax year. The One Big Beautiful Bill Act (OBBBA) created a new above-the-line deduction for cash gifts to public charities even if you take the standard deduction, up to $1,000 for single/head of household/married filing separately filers or $2,000 for married filing jointly. It's claimed directly on Form 1040 without Schedule A.
What is the new 0.5% AGI floor on charitable deductions?
For itemizers, OBBBA requires you to subtract 0.5% of your adjusted gross income (AGI) from your total charitable contributions before the remainder is deductible on Schedule A, effective for tax years starting in 2026. For example, with $100,000 AGI, the first $500 of giving isn't deductible — only amounts above that count.
Does the 0.5% AGI floor apply to the standard-deduction charitable benefit?
No. The 0.5% floor only applies to itemized charitable deductions claimed on Schedule A. The separate $1,000/$2,000 above-the-line deduction for non-itemizers has no floor — every dollar of cash giving up to the cap is deductible.
Are donor-advised fund contributions eligible for either deduction?
No, for the new non-itemizer above-the-line deduction. Gifts to donor-advised funds (DAFs) and private non-operating foundations don't qualify — only direct cash gifts to public 501(c)(3) charities count. If you itemize, DAF contributions remain deductible under the normal Schedule A rules, just subject to the new 0.5% AGI floor.
Can I deduct non-cash donations like clothing or stock if I don't itemize?
No. The standard-deduction above-the-line charitable benefit is cash-only. Non-cash donations (clothing, household goods, appreciated stock) are only deductible if you itemize on Schedule A, where they're subject to the 0.5% AGI floor and separate AGI percentage ceilings (30% for most appreciated property).
Does unused charitable deduction carry forward to next year?
It depends which deduction. Itemized charitable deductions that exceed the AGI percentage limits (60% of AGI for cash, 30% for property) carry forward for up to 5 years. The new non-itemizer above-the-line deduction has no carryforward — if your cash giving exceeds the $1,000/$2,000 cap, the excess simply isn't deductible that year or any future year.