Can non-itemizers deduct charitable donations in 2026, and what is the new 0.5% floor?

The deduction for non-itemizers

IRC §170(p) lets an individual who doesn't itemize deduct charitable contributions of up to $1,000, or $2,000 on a joint return. Publication 6196 says it starts with 2026 returns filed in 2027. Only certain gifts count:

• contributions made in cash during the year
• to an organization described in IRC §170(b)(1)(A), such as a public charity
• not to a supporting organization described in IRC §509(a)(3)
• not to create or add to a donor-advised fund

The taxpayer doesn't have to take the standard deduction to qualify, only to not itemize. Publication 6196 gives examples: nonresidents, and people filing married separately whose spouse itemizes. Keep receipts or bank records for each gift.

The 0.5% floor for itemizers

Under IRC §170(b)(1)(I), charitable contributions are deductible only to the extent the year's total exceeds 0.5% of the taxpayer's contribution base. The contribution base is AGI figured without any net operating loss carryback (IRC §170(b)(1)(H)). Publication 505 says the floor begins in 2026 and that amounts under it can't be deducted in 2026. It applies in addition to the overall limit on itemized deductions.

Example: an itemizer with $200,000 of AGI and $5,000 of cash gifts to public charities loses the first $1,000 (0.5% of $200,000) and deducts $4,000, before any other limits.

The statute sets the order for applying the floor across the contribution categories in IRC §170(b)(1), starting with contributions under subparagraph (D), then (C), then (B).