Why non-itemizers lost the charitable deduction — and got it back
Before 2026, only taxpayers who itemized their deductions could deduct charitable contributions. Since the Tax Cuts and Jobs Act of 2017 roughly doubled the standard deduction, about 90% of taxpayers stopped itemizing. That meant the vast majority of Americans received no tax benefit from their charitable giving.
During the COVID-19 pandemic, Congress temporarily restored a small above-the-line charitable deduction for non-itemizers — $300 for single filers and $600 for joint filers. That provision expired after 2021. The One Big Beautiful Bill Act brought it back in a more generous form, effective starting in 2026.
How the new deduction works in 2026
Starting with the 2026 tax year, non-itemizers can deduct up to $1,000 in charitable contributions if filing single, or up to $2,000 if married filing jointly. The deduction is above the line, meaning it reduces your adjusted gross income (AGI) regardless of whether you itemize.
To qualify, contributions must go to organizations that qualify under IRS rules — 501(c)(3) public charities, religious organizations, and similar nonprofits. Contributions to private foundations and donor-advised funds may have different treatment.
The deduction does not require you to itemize. You claim it on your Form 1040 in addition to taking the standard deduction. For a married couple in the 22% tax bracket donating $2,000 to charity, the deduction saves approximately $440 in federal income tax.
What this means for your giving strategy
If you have been donating to charity without receiving any tax benefit because you take the standard deduction, 2026 is the year to make sure your contributions are documented. The IRS requires written acknowledgment from the charity for any single contribution of $250 or more.
For contributions under $250, a bank record or receipt showing the charity's name, date, and amount is sufficient. Keep these records with your tax documents.
Itemizers face a new wrinkle in 2026: the One Big Beautiful Bill Act added a 0.5% of AGI floor on charitable deductions for itemizers. For a taxpayer with $100,000 AGI, only charitable contributions above $500 are deductible if itemizing. Non-itemizers are not subject to this floor, which makes the new above-the-line deduction straightforward by comparison.
Getting a tax professional to review your giving
The interaction between the new non-itemizer deduction, the itemizer floor, the SALT cap increase, and the standard deduction increase makes 2026 a more complex year for charitable giving decisions than usual. Whether you should itemize or take the standard deduction depends on your full picture — mortgage interest, property taxes, medical expenses, and charitable contributions combined.
RoboTax connects to your financial accounts and surfaces the activity a tax professional needs to review your deduction options. If you have been giving to charity and not getting a tax benefit, this is the year to make sure that changes.
Frequently asked questions
Can I deduct charitable contributions if I take the standard deduction in 2026?
Yes. Starting in 2026, non-itemizers can deduct up to $1,000 (single) or $2,000 (married filing jointly) in charitable contributions as an above-the-line deduction.
What records do I need for the charitable deduction?
For contributions of $250 or more, you need written acknowledgment from the charity. For smaller amounts, a bank record or receipt showing the charity name, date, and amount is sufficient.
Does the new charitable deduction apply to all nonprofits?
It applies to qualifying 501(c)(3) public charities, religious organizations, and similar nonprofits. Contributions to private foundations and donor-advised funds may have different rules.
Is there a floor on charitable deductions for itemizers in 2026?
Yes. Itemizers face a new 0.5% of AGI floor on charitable deductions in 2026. Non-itemizers using the new above-the-line deduction are not subject to this floor.
Sources and further reading
These resources are included for educational context. RoboTax is not tax, legal, or financial advice, and this content should be reviewed with a qualified tax professional before being used for filing decisions.