2026 Charitable Deduction for Non-Itemizers: Up to $1,000 ($2,000 Joint)

Starting with 2026 returns, people who don't itemize can deduct cash contributions to qualifying charities: up to $1,000, or $2,000 for married couples filing jointly (IRS Publication 6196). Gifts to donor-advised funds and noncash gifts don't count for it. Itemizers face a new floor: only giving above 0.5% of their income is deductible.

What it means for your statements

• Expect more donors — not only big givers — to want a statement for their 2026 taxes.
• List cash gifts clearly by date and amount; describe noncash gifts separately without a value.
• Send statements by January 31, 2027, which is when most donors start filing.

Last reviewed 2026-10-28. General information, not tax advice. Your tax adviser can tell you what applies to you.