Charitable deductions,
without itemizing.

Field guide

The 2026 non-itemizer charitable deduction, precisely.

Most filers take the standard deduction, which for years meant getting zero tax benefit from charitable giving unless they itemized — usually only worthwhile for higher earners with large mortgage interest, state taxes, or giving. Starting with the 2026 tax year, the OBBBA permanently changes that for a capped amount of cash giving.

The rule

Standard-deduction filers can deduct up to $1,000 (single or head of household) or $2,000 (married filing jointly) in qualifying cash charitable contributions — claimed directly on Form 1040, no Schedule A required. It's an above-the-line deduction, meaning it reduces your AGI and stacks on top of your standard deduction rather than replacing any part of it. The cap is fixed by statute and not indexed for inflation, and unlike some other tax provisions, giving above the cap doesn't carry forward to a future year — it simply isn't deductible this way.

What actually qualifies

Only cash — literal cash, check, credit/debit card, or electronic transfer — given directly to a qualifying organization counts. The statute limits qualifying recipients to organizations described in IRC §170(b)(1)(A), which in practice means public charities and private operating foundations. Two categories are explicitly excluded by cross- reference in the statute itself: donor-advised funds (DAFs), and private non-operating (grant-making) foundations. This is deliberate — the deduction is meant to reward money reaching a working charity directly, not money parked in an intermediate vehicle. Non-cash property (stock, real estate, goods) also doesn't qualify for this specific deduction.

Not to be confused with the itemizer's 0.5% floor

OBBBA separately created a different, unrelated provision: a new 0.5%-of-AGI floor that applies to itemizers' charitable deductions on Schedule A, also starting 2026. Under that rule, the first 0.5% of your AGI in giving becomes non-deductible even if you itemize — a $400,000-AGI itemizer loses the first $2,000 of deductibility on their giving, regardless of how the gift was made. The two rules get discussed together constantly since both are 2026 OBBBA charitable-giving changes affecting different groups of filers, but they don't interact — you're subject to one or the other depending on whether you itemize, never both. This calculator computes only the non-itemizer version above.

Disclaimer

This calculator is for informational planning purposes only and does not constitute tax advice. It assumes you are taking the standard deduction; if you itemize, this tool's cap does not apply to your situation. Consult a tax professional for guidance specific to your return.