1. Filing status
Single, head of household, and married filing separately all share the same $1,000 non-itemizer cap. Only married filing jointly gets the higher $2,000 figure.
2. Your numbers
Cash gifts to qualifying public charities only — not donor-advised funds, and not appreciated stock or property, which have their own separate limits this tool does not model.
Fill in your filing status, AGI, and cash giving, then click Calculate.
Comparison
Non-itemizer (above-the-line)
Itemized (after the new 0.5% floor)
What this does not cover
- Not a full tax return. This compares one deduction under two paths — not total itemized deductions, whether itemizing beats the standard deduction overall, other credits, or state tax.
- No top-bracket itemized-deduction limitation. OBBBA separately caps the tax value of ALL itemized deductions combined for the 37% bracket at 35 cents per dollar — flagged, not computed, since it needs your complete itemized total.
- Cash gifts to public charities only. Donor-advised fund contributions do not qualify for the non-itemizer deduction at all, and appreciated property is separately limited to 30% of AGI — neither is modeled here.
- No 60%-ceiling carryforward. Cash gifts above the 60%-of-AGI ceiling can sometimes be carried forward up to five years; this calculator does not model that carryforward.
Common questions
What is the new above-the-line charitable deduction for 2026?
Starting with the 2026 tax year, the One Big Beautiful Bill Act lets a taxpayer who does NOT itemize claim a deduction for cash gifts to qualifying public charities directly against AGI — $1,000 for single, head-of-household, and married-filing-separately filers, $2,000 for married filing jointly. It works even while taking the standard deduction.
What is the new 0.5% AGI floor for itemizers?
Starting in 2026, if you itemize, your aggregate charitable contributions are deductible only to the extent they exceed 0.5% of your AGI. The first slice of giving up to that floor produces no itemized tax benefit at all — it is simply washed out, not carried forward.
Which path is better for me?
It depends on your AGI and how much you give. At low giving relative to AGI, the 0.5% floor can wash out most or all of an itemized deduction, so the fixed $1,000/$2,000 non-itemizer amount often wins. At high giving relative to AGI, the itemized path is usually larger since it has no fixed cap — only the 60%-of-AGI ceiling. This calculator compares the CHARITABLE component only; whether itemizing is worth it overall depends on your other itemized deductions too.
Does this work for a donor-advised fund contribution?
Not for the non-itemizer path — donor-advised fund contributions do not qualify for the new $1,000/$2,000 above-the-line deduction at all, only direct cash gifts to public charities do. This calculator assumes cash gifts to public charities throughout; it does not model donor-advised funds or gifts of appreciated property, which are separately limited to 30% of AGI.
Does this account for the new limit on itemized deductions for the top tax bracket?
No. OBBBA separately reduces the tax value of ALL itemized deductions combined for taxpayers in the top 37% bracket — a different computation that needs your complete itemized-deduction total, not just charitable giving. This calculator is scoped to charitable giving alone and flags that limitation as out of scope rather than modeling it.
Is this tax advice?
No. This calculator applies the published federal charitable-deduction rules to the numbers you enter. It does not know your other itemized deductions, verify your filing status, or model the top-bracket itemized-deduction limitation, and it is not a substitute for reviewing IRS guidance or consulting a qualified tax professional before you file.
Planning several years of giving? The charity bunching planner searches every donor-advised-fund schedule for the largest tax saving.