What changed
Individuals who do not itemize can deduct up to $1,000 of cash contributions to eligible charitable organizations, or $2,000 for married couples filing jointly. The provision is permanent and starts with 2026 returns.
Charitable Deduction for Non-Itemizers From 2026 | HelloBooks From 2026, clients who take the standard deduction can deduct up to $1,000 of cash gifts to charity ($2,000 joint). What qualifies and what to collect.
Deductions · charitable giving
A charitable deduction for clients who do not itemize
Starting with 2026, the standard deduction no longer means charitable gifts are wasted for tax purposes. The deduction is capped and limited to cash gifts, so the receipts matter.
Free Plan with invoices within 200 transactions, bills & quotes — no credit card.
Maximum deduction
$1,000 ($2,000 joint)
- Starts
- Tax year 2026
- Gifts that count
- Cash to eligible charities
- Status
- Permanent
Applies: Tax year 2026 onwardFrom IRS.gov · checked October 10, 2026
Talking to clients
Most clients take the standard deduction, so this reaches far more of your client list than any itemized change. Tell them before December that cash gifts made in 2026 can count, and that gifts of goods or stock do not fall under this deduction.
What to collect
Ask for written acknowledgments from each charity and bank or card records for smaller gifts. Clients who give through a business account should move personal giving to a personal account, so it is not mixed into business expenses.
FAQ
Frequently asked questions
- Can a client deduct non-cash gifts under this rule?
- No. The IRS describes the deduction as covering cash contributions to eligible charitable organizations.
- Does this apply to 2025 returns?
- No. It begins with tax year 2026.
Related
Keep exploring
US tax changes for 2025 and 2026
The plain-English summary for business owners
Tax return changes for nonprofits
By client type · nonprofits
Standard deduction and brackets for 2025 and 2026
Reference · 2025 and 2026
The new federal credit for scholarship donations
Individuals · Federal Scholarship Tax Credit
Sources
General information for tax professionals, not advice on a specific return. Figures are from IRS.gov on the date shown; check the current IRS instructions before filing.
Start automating your books today
Free Plan with full access to the AI accountant — no credit card, no time limit.