For many taxpayers, the standard deduction makes it unnecessary to itemize. However, this also limits which deductions you can claim, including donations to charity. Recent tax changes have affected claiming and qualifying for charitable deductions if you don’t itemize your return. Knowing the current rules can help you plan your donations and potentially reduce your tax bill at the same time.
A financial advisor can also help you navigate these rules, evaluate your options and integrate charitable giving into your overall financial and tax strategy.
Can You Deduct Charitable Donations Without Itemizing?
The short answer is now yes.
As of January 1, 2026, as part of the One Big Beautiful Bill, new federal rules allow taxpayers who take the standard deduction to claim an above-the-line charitable deduction of up to $1,000 for singles and $2,000 for married couples filing jointly, without itemizing.
However, keep in mind this is a fixed amount. It is not tied to your donation size and other rules, such as restrictions on donor-advised funds, still apply.
Standard Deduction vs. Itemized Deductions
With the new changes to the 2025 tax year, the standard deduction thresholds have increased. Now its $15,000 for single filers, $30,000 for married couples filing jointly, and $22,500 for head-of-household.
Most taxpayers will still prefer the simplicity and size of the standard deduction. But if you’re a charity-minded individual who donates more than the above-the-line limit, you may still benefit from itemizing. Itemized deductions, including charitable contributions, mortgage interest and medical expenses, should exceed the standard deduction.
The Return of Above-the-Line Charitable Deduction
The new provision in the One Big Beautiful Bill Act (effective for 2026 and later) restores the above-the-line charitable deduction. This allows non-itemizers to claim up to $1,000 for singles and $2,000 for joint filers.
Unlike the short-lived CARES flexibility, this change is permanent and not scheduled to sunset. It aims to encourage stable giving across the middle class without requiring itemized returns. But contributions to donor-advised funds remain ineligible.
Limits and Considerations for Itemizers
If you continue to itemize, several key rules still apply. The annual deduction for cash contributions to qualified public charities is capped at 60% of your adjusted gross income (AGI) and remains permanent.
However, beginning in 2026, contributions must exceed 0.5% of your AGI before they become deductible, a modest floor impacting smaller donations. Higher-income taxpayers may also see their benefits phased out above the 37% tax bracket. Corporations face a 1% floor on deductible contributions.
Strategies to Maximize Charitable Giving
Bunching Donations
If your total itemized deductions (including charitable gifts) regularly exceed the standard deduction, consider “bunching” several years’ worth of contributions into one tax year. With higher thresholds, $15,000 single and $30,000 joint in 2025, bunching can still create itemizing value.
Donor-Advised Funds (DAFs)
Contributing to a donor-advised fund (DAF) allows for tax deduction in one year, while grants to charities are spread over time. However, note that DAF contributions are not eligible for the new above-the-line deduction.
Qualified Charitable Distributions (QCDs)
For individuals aged 70½ or older, QCDs from IRAs — up to $108,000 per person in 2025 — can reduce your taxable income and fulfill RMD obligations, without affecting itemizing or standard deduction status.
When Giving Without Itemizing Is Still Beneficial
Even if your donations fall below itemizing thresholds, the current law now rewards modest charitable gifts for standard deduction filers. Cash donations to eligible charities can be deducted up to $1,000 ($2,000 joint) above the line beginning in tax year 2026.
Consider this when planning recurring gifts, small contributions can now lower your taxable income even without itemizing.
How a Financial Advisor Can Help
A financial advisor can work with you to help make the most of your charitable giving, even if you do not itemize deductions. They can review your income, filing status and giving plans to see if you qualify for an above-the-line deduction or if it makes sense to itemize. They can also run tax projections to show how different donation amounts or methods could affect your tax bill.
Advisors can recommend giving strategies that lower taxes and support your favorite causes. As we already covered, these could include using QCDs from an IRA to give directly to a charity without adding to your taxable income, or using a DAF to group several years of donations into one tax year while spreading out gifts to charities over time.
They can also help you choose the right timing and assets for donations. For example, giving more in a high-income year or donating appreciated stocks can increase your tax benefits. And, since tax rules can change, an advisor could adjust your plan so your giving stays effective and fits with your overall financial goals.
Bottom Line
Starting in tax year 2026, individuals can take a non-itemized deduction of up to $1,000, or $2,000 if married filing jointly. Those who give more may still benefit from itemizing or using strategies such as bunching donations, contributing through donor-advised funds, or making qualified charitable distributions from IRAs.
Tax Planning Tips
- If your financial situation is complex or you’re unsure how much you’ll owe, a financial advisor can help you calculate your tax liability and avoid costly mistakes. Finding a financial advisor doesn’t have to be hard. SmartAsset’s free tool matches you with vetted financial advisors who serve your area, and you can have a free introductory call with your advisor matches to decide which one you feel is right for you. If you’re ready to find an advisor who can help you achieve your financial goals, get started now.
- If you want to know how much your next tax refund or balance could be, SmartAsset’s tax return calculator can help you get an estimate.
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