U.S. · Charitable deductions
The 30% AGI limit on charitable gifts.
Which gifts hit 30%, which get 60%, 50% or 20%, and what happens to the excess.
The 30% of AGI limit applies to cash and non-capital-gain gifts to organizations that are not 50% limit organizations (such as most private foundations), to gifts “for the use of” any qualified organization, and to capital gain property given to a church, school, hospital or other 50% limit organization at full fair market value. Cash to a 50% limit organization gets 60%. If your total gifts are 20% or less of AGI, none of the limits apply to you.
Check your figures
Result
Start with the tip
Publication 526 opens the limits section with a shortcut: if your total contributions for the year are 20% or less of your AGI, you do not need to read the rest, because the remaining limits do not apply to you. Your AGI is the amount on Form 1040, line 11b. Your total charitable deduction can never exceed your AGI.
Two categories of organization
The first category, the 50% limit organizations, includes churches and conventions or associations of churches; educational organizations with a regular faculty, curriculum and student body attending classes on site; hospitals and certain medical research organizations; certain organizations supporting state and municipal colleges and universities; the United States, states and their subdivisions; publicly supported charities; certain organizations that respond to the needs of the general public; most organizations controlled by those; private operating foundations; federally chartered veteran service organizations; and certain private nonoperating foundations that distribute 100% of contributions within 2½ months. Every other qualified organization is in the second category. You can ask the organization which it is.
The limits
| Gift | Limit |
|---|---|
| Cash to a 50% limit organization | 60% of AGI minus your deductions for all other contributions |
| Noncash to a 50% limit organization (not capital gain at full FMV) | 50% of AGI minus your cash contributions subject to the 60% limit |
| Qualified conservation contribution | 50% of AGI minus all other contributions (100% for qualified farmers and ranchers) |
| Cash or noncash (not capital gain) to a second category organization, or “for the use of” any qualified organization | 30% of AGI or, if less, 50% of AGI minus contributions to 50% limit organizations |
| Capital gain property to a 50% limit organization at full FMV | 30% of AGI minus certain other 50% limit organization gifts |
| Capital gain property to a second category organization, or “for the use of” | 20% of AGI or, if less, the smallest of three limits |
Two separate 30% limits
The publication says there are two 30% limits and they are separate: the one for capital gain property given to a 50% limit organization, and the one for other contributions. Both are reduced by gifts to a 50% limit organization, but the amount allowed under one does not reduce the other. As a result, the total subject to a 30% limit can never be more than 50% of AGI. Its example: AGI $50,000, capital gain property worth $15,000 to a 50% limit organization and $10,000 cash to a second category organization. Both gifts are fully deductible.
“For the use of”
A contribution is “for the use of” a qualified organization when it is held in a legally enforceable trust for the organization or in a similar legal arrangement. Cash gifts of this kind drop from 60% to 30%. Amounts you spend for a student living with you are treated as for the use of an organization and are subject to the 30% limit as well.
The election to use 50%
For capital gain property given to a 50% limit organization you may choose the 50% limit instead of 30%, but then you must reduce the property’s FMV by its appreciation, generally to basis.
Excess carries over
What you cannot deduct because of a limit carries over for up to 5 years (15 for conservation gifts) with the same percentage limit. See the carryover page. The publication provides Worksheet 2, Applying the Deduction Limits, to combine all categories.
Worked example
Hypothetical: your AGI is $100,000. You give $40,000 in appreciated stock held three years (basis $10,000) to your church and no other gifts. The limit is 30% of $100,000 = $30,000, so $30,000 is deductible now and $10,000 carries over. If you elect the 50% limit, the deduction is reduced to basis, $10,000, which is fully deductible against a $50,000 limit.
Out-of-pocket expenses follow the same limits
Amounts you spend performing services for a charitable organization may be deductible as a contribution to that organization, and then they are subject to the limit that applies to donations to it. For example, the 30% limit applies to amounts you spend on behalf of a private nonoperating foundation. Cash contributions include payments made by cash, check, electronic funds transfer, online payment service, debit card, credit card, payroll deduction, or a transfer of a gift card redeemable for cash.
Related
See appreciated stock and property and conservation contributions, and compare with the standard vs itemized deduction calculator.
Sources
- IRS Publication 526 (2025), Charitable Contributions: the sections cited on this page. Read November 2, 2026.
- IRS Tax Exempt Organization Search: the tool Pub 526 names (IRS.gov/TEOS) for checking whether an organization can receive deductible gifts. Pointed to, not queried.
Edition read: Publication 526 (2025), for use in preparing 2025 returns. Its “How To Get Tax Help” section notes that P.L. 119-21 (July 4, 2025) enacted tax reform, with updates at IRS.gov/OBBB; this page states no 2026 changes that the publication text does not spell out, so check the 2026 edition when it is released. Where the publication refers to Pub 544, Pub 561 or the Instructions for Form 8283 for more detail, this page does not restate those documents. This page summarizes the publication and does not replace it.
Frequently asked questions
What does the 30% AGI limit cover?
Cash and noncash gifts (other than capital gain property) to organizations outside the 50% limit category or given for their use, and capital gain property given to 50% limit organizations at full FMV.
What is the limit for cash gifts to a church?
Cash to a 50% limit organization such as a church is limited to 60% of AGI, minus your deductions for all other contributions.
What is the 20% limit?
Capital gain property given to a second category organization, or for the use of any qualified organization, is limited to 20% of AGI or, if less, the smallest of three limits in Pub 526.
Can I choose a higher limit for appreciated property?
For capital gain property given to a 50% limit organization you can choose the 50% limit instead of 30%, but you then reduce the property’s FMV by the appreciation.
What happens to gifts over the limit?
The excess carries over and can be deducted in each of the next 5 years, with the same percentage limit. Conservation gifts carry over 15 years.
Not tax advice
This page summarizes an IRS publication and is not tax, legal or financial advice. Figures in worked examples are illustrative. A CPA or enrolled agent can confirm how the rules apply to your return. Everything runs in your browser; nothing you enter is sent anywhere.