United States · IRS tax deduction
Non-itemizer charitable deduction.
Find out how much of your cash giving you can deduct on a 2026 federal return without itemizing.
If you take the standard deduction, you can still deduct up to $1,000 of cash gifts to qualifying charities ($2,000 on a joint return) for tax years beginning after December 31, 2025.
Your inputs
Estimate
How the deduction is calculated
Deduction = the smaller of your qualifying cash gifts and $1,000 ($2,000 on a joint return). Tax saved = deduction × your marginal rate. Anything above the limit is not deductible under this rule and does not carry forward.
Worked example
A single filer in the 12% bracket gave $850 in cash to a food bank. The deduction is $850 and the estimated tax saved is $850 × 12% = $102. A joint couple in the 22% bracket who gave $2,600 in cash can deduct $2,000, saving about $2,000 × 22% = $440. The extra $600 gets no deduction under this provision.
What counts
- Cash given to an organization described in section 170(b)(1)(A), for example a church, school, hospital or public charity.
- Not gifts to a section 509(a)(3) supporting organization.
- Not a contribution to establish or maintain a donor advised fund.
- Not non-cash gifts such as clothing, household goods, vehicles or appreciated stock.
Official sources: The rule is section 170(p), with the 2026 amounts set by Public Law 119-21, section 70424 (the “One Big Beautiful Bill Act”). The exclusions are in the original text of section 170(p) in 26 U.S.C. 170. The IRS OBBBA provisions page covers the other new deductions and is where the IRS publishes guidance. Rules verified October 1, 2026.
Cite this page: TNAADO Tools. “Non-Itemizer Charitable Deduction Calculator.” tools.tnaado.ca/us/non-itemizer-charitable-deduction-calculator.html. Statute amounts as of October 1, 2026. Primary source: Public Law 119-21, section 70424; 26 U.S.C. 170(p).
Frequently asked questions
Do I have to itemize to claim this?
No. That is the point of the rule. If you take the standard deduction, you can still deduct qualifying cash gifts up to $1,000 ($2,000 on a joint return) for taxable years beginning after December 31, 2025.
What was it before 2026?
Under 26 U.S.C. 170(p) the limit was $300 ($600 joint) and applied only to 2021. Public Law 119-21, section 70424 raised it to $1,000 ($2,000 joint) and removed the 2021 restriction, so it is now permanent.
What counts as a qualifying gift?
Cash given to an organization described in section 170(b)(1)(A), such as a church, school, hospital or public charity. Gifts to a section 509(a)(3) supporting organization do not count, and neither does a contribution to establish or maintain a donor advised fund.
Do clothing, goods, stock or vehicles count?
No. Only contributions made in cash count under this provision. Non-cash gifts are available only if you itemize.
Can I carry forward gifts above the limit?
Not under this provision. The statute computes the deduction without regard to the carryover rule in section 170(d)(1), so cash above $1,000 ($2,000 joint) is not carried to a later year by this rule.
What if I am married filing separately?
The $2,000 figure applies only to a joint return. The statute's wording is $1,000 ($2,000 in the case of a joint return), so each married-filing-separately spouse is limited to $1,000.
What about people who itemize?
The new 0.5%-of-contribution-base floor in section 170(b)(1)(I) applies to itemized charitable deductions starting in 2026, so itemizers deduct only gifts above 0.5% of their contribution base (generally AGI). The non-itemizer deduction is read without regard to that floor, so the first dollar of your $1,000 ($2,000) counts.
Estimate only
This page is educational and is not tax advice. Keep your receipts or bank records for every gift. Confirm eligibility of the organization and your filing details with IRS guidance or a qualified tax professional before filing.