Charitable-giving rules shift in 2026 in ways that change how, when, and what you should give. This month, we continue the focus on charitable tax deductions, explaining what is new and how to plan.
What’s New in 2026
- Non-Itemizers: In 2026, consider the above-the-line deduction. Single taxpayers can claim up to $1,000, and married filing jointly can claim $2,000 for cash gifts to qualified charities—even if you claim the standard deduction.
Above-the-line deduction for non-itemizers
- Amount: Up to $1,000 (single) or $2,000 (MFJ).
- Eligible gifts: Cash only, to qualified charitable organizations under IRC §170(c) (e.g., public charities, churches, educational nonprofits).
- Not eligible: Donor-advised funds (DAFs), supporting organizations, most private foundations, and non-cash gifts (property, appreciated stock, crypto).
Tips for non-itemizers
- Use cash (checks, cards, bank transfers) to qualified public charities to claim the above-the-line amount.
- If you normally give appreciated assets or via a DAF, understand those won’t qualify for this specific deduction—though they may still be tax-efficient if you itemize.
Nick Davis, Director of Advancement
