U.S. · 2026 tax year
Charitable bunching calculator.
Compare steady giving with giving two years at once, using the 2026 standard deduction, the non-itemizer deduction and the 0.5% AGI floor.
Bunching puts two years of gifts into one tax year so you can itemize that year and take the standard deduction the next. For 2026 the standard deduction is $16,100 single, $24,150 head of household and $32,200 joint.
Bunching used to be simple arithmetic: gifts on top of other itemized deductions either cleared the standard deduction or they did not. For 2026 there are two new wrinkles. Non-itemizers can now deduct some cash gifts, which makes the standard-deduction year less empty, and itemizers lose the first 0.5% of AGI in gifts, which makes the itemizing year slightly less rich. This calculator runs both years under both plans so you see the actual difference.
Your numbers
Result
How this is calculated
Each year's deduction is the larger of two numbers. Standard route: your standard deduction plus the non-itemizer deduction for cash gifts, capped at $1,000 ($2,000 joint) (26 U.S.C. 170(p)). Itemizing route: your other itemized deductions plus charitable gifts above 0.5% of AGI (26 U.S.C. 170(b)(1)(I)). The calculator compares two years of equal giving against giving double in year 1 and nothing in year 2. Standard deduction amounts are from Rev. Proc. 2025-32 section 4.14, as of October 26, 2026.
Worked example
Married, $10,000 a year in gifts, $20,000 other itemized deductions, $200,000 AGI. Giving steadily, each year's deduction is the larger of $32,200 + $2,000 = $34,200 or $20,000 + ($10,000 - $1,000 floor) = $29,000, so $34,200, or $68,400 over two years. Bunching $20,000 into year 1 gives $20,000 + ($20,000 - $1,000) = $39,000, then the standard $32,200 in year 2: $71,200 in total.
That is $2,800 more in deductions, worth about $672 at a 24% rate.
Limits of this estimate
It does not model the AGI percentage limits on charitable gifts, the 2/37 reduction for the 37% bracket (26 U.S.C. 68), state tax or phase-outs. Appreciated stock and donor-advised funds, which many people use for bunching, are not modeled; the non-itemizer deduction does not cover every gift type, so read section 170(p).
Sources
Primary sources opened and checked on October 26, 2026. Figures are for tax year 2026 unless a source says otherwise.
Common mix-ups
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Often assumedIf I take the standard deduction, my charitable gifts get no tax benefit.
What the source saysFor tax years starting after 2025, 26 U.S.C. 170(p) lets a taxpayer who does not itemize deduct qualifying cash gifts up to $1,000, or $2,000 on a joint return. [1]
Checked against these sources on .
Frequently asked questions
What is charitable bunching?
Giving two or more years of donations in one tax year so you can itemize that year, then taking the standard deduction in the other years.
What is the 2026 standard deduction?
$32,200 for joint filers, $24,150 for heads of household and $16,100 for single filers and married filing separately (Rev. Proc. 2025-32 section 4.14).
Do I get a deduction if I take the standard deduction?
For 2026, yes, a limited one. Section 170(p) lets non-itemizers deduct cash gifts up to $1,000, or $2,000 on a joint return.
What is the 0.5% floor?
For tax years starting after 2025, section 170(b)(1)(I) allows itemized charitable gifts only to the extent they exceed 0.5% of your contribution base, which is generally AGI.
Does bunching always save tax?
No. If your other itemized deductions are small and your gifts are modest, neither route may beat the standard deduction by much. The calculator shows the dollar difference, including zero.
Is a donor-advised fund required to bunch?
No, but it lets you give in one year and pay charities over time. The non-itemizer deduction has its own restrictions on what gifts qualify, so read the statute first.
Not tax advice
This page is general information, not tax, legal or financial advice. Tax rules change and your facts may differ. Confirm anything that matters with the IRS, a CPA or an enrolled agent before you act. Everything runs in your browser; nothing you enter is sent anywhere.