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Charitable Deduction Calculator

U.S. only tools

What you gave and what you may deduct are two different numbers, because the deduction is capped by shares of your adjusted gross income. Cash is capped at 60%, property that is not capital gain property at 50%, appreciated stock and similar capital gain property at 30%, and capital gain property given to an organization that is not a 50%-limit organization at 20%.

Charitable Deduction Calculator - Danfio

https://danfio.com/tools/charitable-deduction-calculator/ - printed from this page

Currency: USD ($) - display only, nothing was converted

$

Your adjusted gross income for the year - the line the percentage ceilings are measured against.

$

Money, checks and card payments to qualified organizations. Cash is the category with the highest ceiling.

$

Clothing, furniture and similar property at fair market value - what it would sell for, not what it cost.

$

Property that would have produced a long-term capital gain if you had sold it - usually stock held more than a year. This category has the lowest ceiling.

$

Appreciated stock or property given to a private foundation or other organization that is not a 50%-limit organization, at fair market value. This category is capped at 20% of AGI and shares the same capital-gain ceiling as the 30% category above.

Results update as you type. Nothing leaves your device.

Currency symbol

Symbol only - nothing is converted and no exchange rate is used. Figures quoted in the explanation text stay as the sources publish them.

Charitable deduction for 2026

$5,500.00

$6,000.00 given, less the 0.5% of AGI floor of $500.00 - $5,500.00 is deductible if you itemize.

Given this year
$6,000.00
Cash ceiling (60% of AGI)
$60,000.00
Carried forward
$0.00

What each ceiling allows

ItemGivenDeductible
Cash gifts (60% of AGI ceiling)$5,000.00$5,000.00
Property that is not capital gain property (50% ceiling)$1,000.00$1,000.00
Appreciated capital gain property (30% ceiling)$0.00$0.00
Appreciated property to a non-50% organization (20% ceiling)$0.00$0.00
Less the 0.5% of AGI floor-$500.00
Total deductible$5,500.00

Against the standard deduction for Single

ItemAmount
Standard deduction$16,100.00
Charitable deduction$5,500.00
Charitable deduction minus the standard deduction-$10,600.00
$500.00 of your giving falls under the 0.5% of AGI floor and is not deductible in 2026 - unlike an excess over a ceiling, it does not carry forward. The standard deduction for Single is larger than this charitable deduction on its own, so itemizing only pays once your other itemized deductions are added. Capital gain property given to an organization that is not a 50%-limit organization is capped at 20% of AGI and shares the same capital-gain ceiling as the 30% category, so the two are priced against one limit on this page.

Enter your income and the four kinds of giving, and this page applies the ceilings in the order the form does, takes the 0.5% floor off the itemizer total, shows what is left over as a carryforward, and puts the result next to the standard deduction for your filing status.

About this charitable deduction calculator

This page applies the adjusted gross income ceilings IRS Publication 526 (2026) prints - 60% for cash, 50% for property that is not capital gain property, 30% for capital gain property and 20% for capital gain property given to an organization that is not a 50%-limit organization - in the order the form does, so the lower ceilings are what is left after the higher ones are used, and then takes the 0.5%-of-AGI floor that Publication 505 (2026) puts under an itemizer's deduction. Everything is arithmetic on the numbers you enter, and nothing leaves the browser.

It prices the deduction and the carryforward, and it puts the result beside the standard deduction for your filing status rather than assuming you itemize. The 20% category depends on the donee and is priced here as its own line at 20% of AGI, sharing the capital-gain ceiling with the 30% category; substantiation rules and the state and local tax picture are not modelled. Figures are reviewed on a schedule and corrected openly.

How this charitable deduction calculator works

The ceilings are shares of adjusted gross income

The deduction for charitable contributions generally cannot be more than 60% of adjusted gross income, and inside that overall limit the categories are capped separately: 60% for cash to a 50%-limit organization, 50% for property that is not capital gain property, 30% for capital gain property, and 20% for capital gain property given to an organization that is not a 50%-limit organization. On top of those ceilings, 2026 adds a floor: an itemizer deducts only what is more than 0.5% of adjusted gross income, so the first 0.5% of giving does not count at all.

The lower ceilings are what is left after the higher ones are used, which is why the order matters. A page that added three independent 50% ceilings together would promise three times the deduction the law allows; this one works down the ceilings the way the form does, so the effective cap for a year is a single surviving number. The floor runs the other way: it is taken once off the total that survives the ceilings, not off each category in turn.

Cash, household goods and appreciated stock

Cash means money, checks and card payments. Household goods and clothing are deducted at fair market value - what they would sell for, not what they cost - and they have to be in good used condition or better. Appreciated stock held more than a year is capital gain property, and its ceiling is the lowest of the three.

A donation of $250 or more needs a written acknowledgment from the organization, and noncash gifts over $500 go on Form 8283. A gift of property to an organization that is not a 50%-limit organization is capped at 20% of adjusted gross income, sharing the capital-gain ceiling with the 30% category rather than adding to it.

What is over a ceiling carries forward

Contributions that are over a ceiling are not lost. They carry forward for up to five years, and a carryover stays in the category it came from, so a cash carryover keeps the cash ceiling in the years that follow. What falls under the 0.5% floor is different: it is not a carryforward, it is simply not deductible in 2026.

This page shows the amount that has to be carried forward rather than stacking it onto this year, because whether it can be used depends on next year income and on next year giving. It does not split the carryforward by category - that is a next-year decision, and a single year request cannot settle how it will be used.

Itemizing has to beat the standard deduction

The charitable deduction only changes the tax bill if you itemize, and itemizing only pays when the total of your itemized deductions is larger than the standard deduction for your filing status. The page puts the two side by side so the comparison is visible rather than implied. The floor is an itemizer rule too, so it is applied here; a non-itemizer's 2026 cash deduction follows a separate rule that this page does not price.

An estimate, not a return, and not tax advice. It does not price state income tax, mortgage interest or medical expenses, it does not decide whether the organization qualifies, and it takes the fair market value you enter at face value.

Worked examples

Each example below was run through the calculator on this page when the site was built, so the numbers match what you see when you enter the same inputs.

$5,000 of cash and $1,000 of goods on $100,000 of income

Adjusted gross income: $100,000.00 · Filing status: Single · Cash gifts for the year: $5,000.00 · Household goods and other property: $1,000.00 · Appreciated stock or other capital gain property: $0.00

Charitable deduction for 2026

$5,500.00

$6,000.00 given, less the 0.5% of AGI floor of $500.00 - $5,500.00 is deductible if you itemize.

Given this year: $6,000.00 · Cash ceiling (60% of AGI): $60,000.00 · Carried forward: $0.00

$5,500 is deductible - $6,000 given less the $500 floor (0.5% of $100,000), with nothing over a ceiling.

A cash year that hits the ceiling

Adjusted gross income: $100,000.00 · Filing status: Single · Cash gifts for the year: $70,000.00 · Household goods and other property: $0.00 · Appreciated stock or other capital gain property: $0.00

Charitable deduction for 2026

$59,500.00

$70,000.00 given, less the 0.5% of AGI floor of $500.00 - $59,500.00 is deductible if you itemize.

Given this year: $70,000.00 · Cash ceiling (60% of AGI): $60,000.00 · Carried forward: $10,000.00

$59,500 is deductible, $10,000 carries forward and $500 falls under the floor - the cash ceiling is 60% of $100,000.

Appreciated stock on a larger income

Adjusted gross income: $200,000.00 · Filing status: Single · Cash gifts for the year: $5,000.00 · Household goods and other property: $0.00 · Appreciated stock or other capital gain property: $70,000.00

Charitable deduction for 2026

$64,000.00

$75,000.00 given, less the 0.5% of AGI floor of $1,000.00 - $64,000.00 is deductible if you itemize.

Given this year: $75,000.00 · Cash ceiling (60% of AGI): $120,000.00 · Carried forward: $10,000.00

$64,000: the $70,000 of stock is capped at the 30% ceiling of $60,000, the $5,000 of cash fits under the rest, and the $1,000 floor (0.5% of $200,000) comes off the total.

Cash and goods together

Adjusted gross income: $50,000.00 · Filing status: Single · Cash gifts for the year: $20,000.00 · Household goods and other property: $10,000.00 · Appreciated stock or other capital gain property: $0.00

Charitable deduction for 2026

$29,750.00

$30,000.00 given, less the 0.5% of AGI floor of $250.00 - $29,750.00 is deductible if you itemize.

Given this year: $30,000.00 · Cash ceiling (60% of AGI): $30,000.00 · Carried forward: $0.00

$29,750 deductible - $30,000 given less the $250 floor - with both categories under their own ceilings.

Frequently asked questions

How much of my donations can I deduct?

Up to 60% of your adjusted gross income for cash gifts, 50% for property that is not capital gain property and 30% for appreciated capital gain property, inside an overall ceiling of 60%. Anything over a ceiling carries forward for up to five years. If you itemize, a 0.5%-of-AGI floor comes off that surviving total first, and anything under the floor is not deductible at all in 2026.

Do I have to itemize to use this deduction?

Yes. The deduction is claimed on Schedule A, so it only pays when your total itemized deductions beat the standard deduction for your filing status. This page shows the standard deduction next to the result so that comparison is not hidden. That is also why the 0.5% floor is applied here: it is an itemizer-only rule.

What value do I use for donated clothing or furniture?

Fair market value - what the item would sell for in a thrift store, not what you paid for it. Household goods and clothing also have to be in good used condition or better for the gift to be deductible, and a donation worth $250 or more needs a written acknowledgment.

Can I deduct stock I have held for years?

Yes, and the deduction uses the fair market value of the stock rather than what you paid for it, which is what makes appreciated stock an efficient gift. The trade-off is the lower ceiling: capital gain property is capped at 30% of adjusted gross income instead of 50%.

What happens to the part over the ceiling?

It becomes a carryover. Contributions over a ceiling can be used in each of the next five years, in the same category they came from and still subject to that category ceiling for the year they are finally used. What falls under the 0.5% floor is different - it is not carried into another year.

Does volunteering count as a charitable contribution?

The value of your time does not. What can be deducted for volunteering is the unreimbursed cost of it - driving to the site at the statutory charitable mileage rate, supplies you bought for the organization, and similar out-of-pocket amounts.

Assumptions and sources

  • The 60% ceiling on cash contributions, the 50% and 30% ceilings on property, the 20% ceiling for capital gain property given to an organization that is not a 50%-limit organization, and the five-year carryforward are stated in IRS Publication 526 (2026), Charitable Contributions, verified against the official source and kept on record.
  • The 0.5%-of-AGI floor for itemizers - "Beginning in 2026, if you itemize, you can only deduct charitable contributions that are more than 0.5% of your adjusted gross income" - is the "Charitable contribution deduction floor for itemized deductions" paragraph in IRS Publication 505 (2026), verified against the official source and kept on record. Publication 526 does not print that floor, which is why the citation sits here.
  • The standard deduction figures used for the comparison come from the site tax calculation, which uses the 2026 inflation adjustments in Revenue Procedure 2025-32.
  • The substantiation rules - a written acknowledgment at $250 and Form 8283 over $500 - are described in the same publication, verified against the official source and kept on record, and are named in the copy rather than modelled.

Last reviewed 2026-10-23. An estimate, not a return, and not tax advice. Read the full disclaimer.

Where a figure on this page comes from an official agency — HUD, IRS, FICO or a state body — the site keeps a dated snapshot of the source page in its sources library, and a scheduled job re-checks that snapshot, so the number can be traced back to the document it came from.

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