A Charitable Deduction is Now Available to Nonitemizers

Written by Jeffrey S. Gold, CPA LMC Tax Director

About 90% of taxpayers claim the standard deduction rather than itemizing deductions on their federal income tax returns. Beginning with the 2026 tax year, many of these taxpayers may benefit from a new charitable contribution deduction without giving up the standard deduction.

What Has Changed?

Starting in 2026, taxpayers who claim the standard deduction may also deduct certain qualifying cash charitable contributions. The new deduction is limited to:

• $1,000 for Single, Head of Household, and Married Filing Separately taxpayers
• $2,000 for Married Filing Jointly taxpayers

Importantly, this deduction is available in addition to the standard deduction. Taxpayers do not need to itemize deductions to claim the benefit.

Why This Matters

Previously, taxpayers received a tax benefit for charitable contributions only if they itemized deductions. Because standard deduction amounts increased significantly following the Tax Cuts and Jobs Act of 2017, most taxpayers no longer itemize. For 2026, the standard deduction amounts are:

• $16,100 for Single taxpayers and Married Filing Separately taxpayers
• $24,150 for Head of Household taxpayers
• $32,200 for Married Filing Jointly taxpayers and Qualifying Surviving Spouses

Taxpayers typically itemize only when their total allowable itemized deductions, including items such as mortgage interest, state and local taxes, medical expenses, and charitable contributions, exceed these applicable standard deductions. But the new provision allows many taxpayers who take the standard deduction to receive a federal tax benefit for charitable giving for the first time in years.

What Contributions Qualify?

The deduction applies only to cash contributions made to qualifying charitable organizations. Qualifying cash contributions may include donations made by:

• Check
• Credit or debit card
• Electronic funds transfer
• Online payment platforms

What Contributions Do Not Qualify?

The deduction is limited to cash gifts. Noncash donations do not qualify, including:

• Clothing, furniture, and household goods
• Financial products, such as appreciated securities
• Other donated property

In addition, contributions to donor-advised funds and certain private foundations are generally not eligible for the new nonitemizer deduction.

These contributions may still be deductible under the rules applicable to taxpayers who itemize deductions, subject to applicable limitations and substantiation requirements.

Keep Good Records

As with any charitable deduction, proper documentation is essential. Taxpayers should retain:

• Cancelled checks
• Bank and credit card statements
• Electronic payment confirmations
• Written acknowledgments from charitable organizations when required

Records should clearly identify the charitable organization, contribution date, and amount donated.

Planning Opportunities for 2026

Taxpayers who normally claim the standard deduction should review their charitable giving plans before year-end. Individuals who regularly make cash donations to churches, schools, community organizations, and other qualified charities may now be eligible for a federal income tax deduction that was previously unavailable.

Keep in mind that this provision creates a deduction, not a tax credit. The actual tax savings will depend on the taxpayer’s marginal tax rate and overall tax situation.

Bottom Line

Beginning in 2026, taxpayers who claim the standard deduction may also deduct up to $1,000 of qualifying cash charitable contributions, or up to $2,000 for married couples filing jointly. This new opportunity makes charitable giving more tax-efficient for millions of taxpayers who do not itemize deductions.

If you would like to discuss how this change may affect your charitable giving or tax planning strategy, please contact your LMC professional.