
Key Takeaways
- To qualify as a tax deduction, your charitable contribution needs to be given to a qualified organization. These are listed on the IRS's online Tax Exempt Organization Search Tool.
- You can claim an itemized deduction for charitable contributions if you donate property instead of cash, but you'll need to complete Form 8283 and include it with your tax return if the value of the property exceeds $500.
- If you plan to donate property worth more than $5,000 ($10,000 for stock in closely-held firms), you'll need to get a formal appraisal by an appraiser who meets IRS guidelines.
- Volunteer work you perform for a qualifying organization may generate an itemized deduction, but not for the value of your time. You can only deduct out-of-pocket expenses, including the miles you drive, parking fees, tolls, materials, and supplies.
Can you claim an itemized deduction for charitable contributions?
You can generally claim an itemized deduction for charitable contributions, but only if claim itemized deductions instead the Standard Deduction on your tax return. Your donation must go to a qualified organization, and you need to have proper documentation for your gift. Your deduction may also be limited.
While this article focuses on itemized deductions for charitable contributions, there's also a charitable deduction for non-itemizers beginning with the 2026 tax year. This deduction is capped at $1,000 ($2,000 for joint filers) and is only available for cash donations.
What's a qualified organization for purposes of the itemized deduction for charitable contributions?
In order for your donation to be deductible, it must go to a qualified nonprofit organization that's approved by the IRS. Most often, these are religious, charitable, or educational organizations. However, a tax deduction may also be available for gifts to other types of organizations, such as to your local volunteer fire department or a group that preventions cruelty to animals.
If you're not sure whether the group you want to help is approved by the IRS to receive tax-deductible donations, check on the IRS's online Tax Exempt Organization Search Tool. This site allows you to enter an organization's name and location to instantly find out if it qualifies.
What type of documentation is required to claim an itemized deduction for charitable contributions?
No matter how small your donation, you need a canceled check, bank record or a receipt with the charity's name and donation amount to write off any cash contributions as an itemized deduction. That means that putting cash in the church collection plate or the Salvation Army bucket is a no-no if you want to be able to take a deduction for it.
When can you claim an itemized deduction for charitable contributions?
You can claim an itemized deduction for charitable contributions in the year you make the contribution.
For example, if you mailed a check to your favorite charity on December 31, you can write it off on that year's tax return. But make sure it's postmarked by the end of the year (you can go inside the post office and ask a clerk to "hand-stamp" the envelope or send the check via certified mail to make sure it's postmarked on time).
If you charge the donation on a credit card, the write-off is claimed in the year the charge is made, even if you don't pay the credit card bill until the following year.
A pledge to make a donation is different: Because it's only a promise to make a future donation, there's no deduction until you actually follow through.
Are itemized deductions for charitable contributions limited?
There are a few limits on how much of your charitable contributions you can claim as an itemized deduction. The basic rule is that your contributions to qualified organizations generally can't exceed 60% of your Adjusted Gross Income (AGI).
The caps are a bit lower for gifts to other types of donations. For instance, when it comes to gifts of appreciated property, the limit drops to 30% of AGI.
Plus, starting with the 2026 tax year, you can only deduct donations that exceed 0.5% of your AGI. For example, if you have $100,000 of AGI, you must give more than $500 before the tax break kicks in ($100,000 x 0.005 = $500), and only the gifts above that $500 mark actually count toward your deduction.
If these restrictions limit your write-off in the year of the gift, the excess deduction carries over to the next year.
Also, keep in mind that you can't write off a contribution to the extent that you get something in return.
Your deduction may also be limited if you get something in return for a donation. For example, if you buy a $50 ticket to a fundraising dinner at a church, but the cost of the dinner is $20, you can only deduct $30 ($50 - $20 = $30).
For donations of more than $75, the nonprofit must give you a written statement telling you the value of what you received in return and reminding you that you can't deduct that portion of your contribution.
Can you get an itemized deduction for donating appreciated property?
Cash may be king, but if you want a really big tax saver, your best bet may be a donation of appreciated property, such as securities, real estate, art, jewelry, or antiques.
- If you have owned the property more than a year, you can deduct its full fair market value and escape income tax on the appreciation.
- For property held one year or less, the IRS only allows you to claim a deduction on the price you paid for it.
Let's say you own stock that you bought many years ago for $1,000 that is now worth $10,000, and that you intend to make a $10,000 gift to a major fundraiser for your alma mater. If you write a check for $10,000, the college gets $10,000, and you get to deduct $10,000.
If instead, you give the $10,000 worth of stock:
- The college still gets $10,000 (it won't owe any tax on the profit when it sells the stock).
- You still get to deduct $10,000.
- You eliminate the capital gains tax you'd owe on the $9,000 of profit if you sold the stock for $10,000. For instance, the tax (and amount you'd save) would be $1,350 if your capital gains are taxed at 15%.
TurboTax Tip:
Donating property that has appreciated in value can help you avoid capital gains tax on the appreciation, provided you have owned the property for more than a year. Deductions for appreciated property are typically limited to 30% of your AGI.
Can your itemized deduction for a charitable contribution be affected by how the donated property is used?
If you're donating tangible personal property, what the charity does with the item affects how much of an itemized deduction you can claim.
- If you donate land so the local homeless shelter can build a new facility to house more people, you can write off the full market value.
- If you donate a work of art to the shelter for its fundraising auction, you only get a deduction for the price you paid for the artwork.
- What if you donated the piece of art to a museum that will display it as part of its collection? In that case, you get to deduct the full market value.
For property worth more than $5,000 ($10,000 for stock in closely-held firms), you'll need to get a formal appraisal. You'll also have to make sure the appraiser is a member of a recognized professional group or meets minimum education and experience guidelines. If you don't, the IRS can disallow your deduction.
Can you claim an itemized deduction for donating household items?
Donating used goods such as clothing, linens, electronics, appliances and furniture can get you an itemized deduction for the item's fair market value at the time you donated it, which may be considerably less than what you originally paid.
The IRS has a helpful booklet on this subject, Publication 561: Determining the Value of Donated Property.
For items valued at more than $500, you'll need to fill out Form 8283 and attach it to your return. On this form you have to:
- describe each item over $500 that you donated
- identify the recipient
- provide information about the value of the item, including your cost or adjusted basis
Congress has clamped down on donations of household goods to make sure folks aren't inflating the value of their used stuff.
- No tax deduction is allowed unless an item is in good condition or better.
- If an item in less-than-good condition is valued at more than $500, you can take a deduction only if you get the item appraised and attach the appraisal to your return.
- Congress also gave the IRS broad authority to deny deductions for low-value items such as used socks and underwear.
Can you claim an itemized deduction for donating a motor vehicle?
If the claimed value of your donated vehicle is more than $500, in most cases your itemized deduction is limited to the amount the car brings when it's sold at auction.
- The charity has 30 days after it sells your vehicle to issue you a Form 1098-C that shows the sale price.
- You are required to attach that form to your tax return, or the IRS will disallow the deduction.
There are, however, some situations where you're permitted to claim the car's estimated market value when the charity:
- significantly improves the vehicle
- makes significant use of it
- gives the vehicle (or sells it at a discount) to a person who needs transportation
For more information, check the IRS article: IRS Guidance Explains Rules for Vehicle Donations.
Can you claim an itemized deduction for volunteering?
Don't overlook the volunteer work you perform, which may also generate an itemized deduction. You can write off many out-of-pocket expenses you incur to do good work, such as costs for:
- materials
- supplies
- uniforms
- stationery
- stamps
- parking
- tolls
You can also deduct the cost of driving to and from your volunteer work, at a rate of 14 cents per mile. If you take public transportation, that bus or rail fare is deductible, too.
But here's the bad news: The value of services you provide as a volunteer don't merit a write-off. For instance, if you're a carpenter and you help a nonprofit group build a home for the poor, you can deduct travel costs and building supplies you buy, but not the value of the work you do. (That's not as hard-hearted as it may seem. If you were paid to do the work, you'd have to report the pay as income, which would drive up your tax bill.)
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