Beginning in 2026, new charitable contribution rules may provide a tax benefit for individuals who don’t itemize deductions.
Taxpayers who take the standard deduction may now deduct up to $1,000 in qualifying cash charitable contributions, or up to $2,000 for married couples filing jointly. This creates a new opportunity for taxpayers to receive a federal tax benefit from charitable giving without itemizing deductions.
Taxpayers who do itemize should also be aware of a new limitation. Beginning in 2026, charitable contributions are generally deductible only to the extent they exceed 0.5% of adjusted gross income (AGI).
With these changes, the amount, timing, and type of charitable contributions may be worth considering as part of your 2026 tax planning and year-end charitable giving strategy.
Have questions about the 2026 charitable contribution deduction or how the new rules may apply to you? Contact Boone & Associates to discuss your individual tax situation.
This information is intended for general educational purposes and should not be considered individualized tax advice. Tax laws and guidance are subject to change.