A Charitable Giving Deduction Returns in 2026

For the past few years, charitable deductions have mostly applied to taxpayers who itemize, with a small exception for cash donations back in 2021.

But starting in 2026, that changes.

The One Big Beautiful Bill Act established a charitable deduction that anyone can take if they don’t itemize. In this update, we are looking at what is now available for taxpayers who choose the standard deduction, and not focusing on the rules about itemizing. Please see previous Tax Minute updates about itemized deductions.

How Much Can You Deduct?

Beginning with tax years after December 31, 2025, you can deduct:

• Up to $1,000 for cash contributions

• Up to $2,000 if you file jointly

This deduction provides an additional benefit for taxpayers who take the standard deduction.

What Counts?

• Cash contributions (cash, check, or other monetary gifts qualify).

• Donations must be made to IRS-qualified charitable organizations.

• Keep proper receipts and acknowledgments.

What Doesn’t Count?

• Gifts to individuals

• Volunteer time

• Donations that aren’t to a qualified charity

Why This Matters

Most taxpayers take the standard deduction.
This new rule ensures they can still receive a tax benefit for supporting charitable causes, something not available since the temporary COVID-era provision expired.

Each week, I share a clear, bite-sized tax insight straight from my continuing education so you can stay informed without sifting through tax changes.

Next week, we provide an update on the child tax credit for 2025.

Thanks for reading,

Brandy Sparkman, EA

I’ll keep learning so you can stay focused on what you do best.

See you next week for another Tax Minute.