IRS reminder: Permanent charitable contribution deduction begins for returns filed next year for taxpayers who do not itemize

IR-2026-135, Nov. 10, 2026

WASHINGTON - The Internal Revenue Service today reminded individual taxpayers who do not itemize deductions that the Working Families Tax Cuts provides a permanent deduction for charitable contributions made in 2026.

The permanent deduction extends a charitable contribution tax benefit to taxpayers who generally claim the standard deduction. Under the new law, individuals may may deduct up to $1,000 in qualifying cash contributions or $2,000 for married couples filing jointly, when making a contribution to certain qualified charitable organizations. As the 2027 filing season approaches, the IRS encourages taxpayers to understand the new rules and keep records of qualifying contributions made during 2026.

"Across the nation, tax-exempt organizations depend on the generosity of hard-working Americans making charitable contributions to advance their tax-exempt activities," said IRS Chief Executive Officer Frank J. Bisignano. "Making permanent the provision that allows taxpayers to take a deduction whether they itemize or not will encourage giving now and in the future for the benefit of taxpayers and the exempt organizations they support."

What to know

Beginning with tax year 2026, individuals who do not itemize may deduct up to $1,000 of qualifying cash contributions made to certain qualified charitable organizations, or $2,000 for married taxpayers filing jointly.

Taxpayers should remember:

• The deduction is available only to taxpayers who do not itemize deductions.
• Only qualifying cash contributions are eligible for this deduction. Noncash contributions do not qualify.
• Contributions generally must be made to qualified charitable organizations that are eligible to receive tax-deductible contributions.
• Taxpayers should keep records of qualifying contributions, such as receipts, canceled checks, bank records or written communications from the charitable organization showing the organization's name, the date, and the amount of the contribution. Additional documentation requirements may apply depending on the amount contributed.
• Not every payment to a nonprofit organization qualifies as a charitable contribution for tax purposes. Cash contributions made either to supporting organizations or to establish or maintain a donor advised fund do not qualify. See Publication 6196, Charitable Contribution Deduction Tips for Non-Itemizers, PDF for more information.
• Additional eligibility requirements, contribution limits and recordkeeping rules may apply.

Information for tax professionals

Tax professionals may want to discuss the new deduction with clients who generally claim the standard deduction and remind them about eligibility and recordkeeping requirements.

Tax professionals can also remind clients to verify that the qualifying cash contributions are made to qualified charitable organizations and maintain appropriate documentation throughout the year.

For more information about charitable contributions, see Topic no. 506, Charitable contributions, and Tax Exempt Organization Search on IRS.gov. For more information about tax law changes, visit Working Families Tax Cuts on IRS.gov.