Taxpayers who claim the standard deduction can deduct up to USD 1,000 in qualifying cash donations for 2026, while married couples filing jointly can claim up to USD 2,000 under the Working Families Tax Cuts.
The US Internal Revenue Service (IRS) reminded taxpayers on 10 November 2026 that the Working Families Tax Cuts introduced a permanent charitable deduction for donations made in 2026, including for those who claim the standard deduction.
Who can claim the deduction
The deduction is open to taxpayers who do not itemise. Eligible taxpayers may deduct up to USD 1,000 in qualifying cash contributions. Married couples filing jointly may deduct up to USD 2,000. The gift must go to a qualified charitable organisation that is eligible to receive deductible contributions.
What does not count
Only cash gifts qualify. Noncash donations are excluded. Cash contributions made to supporting organisations do not qualify, and neither do cash contributions made to establish or maintain a donor-advised fund. Not every payment to a nonprofit counts as a charitable contribution for tax purposes.
Keeping records
Taxpayers should keep proof of each qualifying gift. Acceptable records include receipts, cancelled checks, bank records, or written statements from the charity. Each record should show the organization’s name, the date, and the amount given. Some gifts may require additional documentation, depending on the amount.
The IRS says the 2027 filing season is approaching and encourages taxpayers to learn the new rules and keep their 2026 records ready. Additional eligibility requirements, contribution limits, and recordkeeping rules may apply. Publication 6196 covers charitable deduction tips for people who do not itemise.
IRS Chief Executive Officer Frank J. Bisignano said charitable organisations depend on generous Americans, and that making the provision permanent should encourage giving now and in the future.
