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US charitable deduction calculator
Your 2026 US deduction for gifts to charity, whether or not you itemize, after the new 0.5% floor and 35% cap.
About this calculator
What it estimates
From 2026 the rules for deducting gifts to charity changed in three ways. People who take the standard deduction can now deduct some cash gifts. People who itemize lose the first 0.5% of their income in gifts. Top-rate taxpayers get at most 35 cents of tax benefit per dollar given. This calculator estimates the deduction and its rough tax value for a single year.
How it works
If you do not itemize, cash gifts to qualifying public charities are deductible up to $1,000, or $2,000 on a joint return. Gifts to donor-advised funds do not count.
If you itemize, cash gifts are limited to 60% of AGI and gifts of appreciated investments to 30%. The first 0.5% of AGI is then disallowed. Anything over the AGI limits carries forward for five years.
Assumptions (US 2026 tax year rates)
- •Gifts to US public charities only
- •No carryforwards from earlier years
- •Tax value is your marginal rate times the deduction, capped at 35% for the 37% bracket
Estimates only, for orientation. Rates and thresholds change each tax year and your actual liability depends on facts this tool does not ask for. This is not tax advice.
For US–UK filers
Why your real number differs
Gifts to UK-registered charities are generally not deductible on a US return. Dual-qualified "American Friends of" charities can be deductible in the US. UK Gift Aid works separately on your UK return, and the higher-rate relief reduces the UK tax available as a US foreign tax credit. If you use the foreign earned income exclusion, a US deduction may save little or nothing.
Related
Sources
- IRC section 170, as amended by the One Big Beautiful Bill Act 2025
- IRS Publication 526, Charitable Contributions
- IRS Rev. Proc. 2025-32 (2026 inflation adjustments)