Retirement Giving
Start here

Charitable Contribution Carryforwards: The 5-Year Rule, Ordering, and Death

Josh Rendler, CFP®

Creator of Motion Retirement

Updated 2026-10-12 · Tax year 2026 · Figures checked October 10, 2026 · How this is checked

How long can charitable contributions be carried over?

Five years for almost every gift. If a gift is too big to deduct this year, the extra isn't lost. It becomes a carryover (the part of a gift too big to deduct this year, saved for up to five later years) you can use over the next five years. Gifts of land kept for conservation get 15 years instead. A carryover generally keeps its original cap, a share of your AGI (your total income minus a few set subtractions, the number many tax rules start from). Each year, this year's gifts of the same kind come off first, then the oldest carryover of that kind. Whatever is left when the years run out is gone. A spouse's share can't be used after the return for the year they die.

  • Gifts over your yearly cap carry forward for up to five years. Gifts of land kept for conservation get 15 years instead. A carryover generally keeps its original cap: appreciated stock (stock or fund shares now worth more than you paid for them) held over a year stays capped at 30% of AGI.
  • Each year, new gifts of the same kind come off before any carryover. Older carryovers come off before newer ones. Big new gifts can push an old carryover out until it ends.
  • From 2026, the amount lost to the 0.5% floor (a 2026 rule: the first sliver of your charity gifts, half a percent of income, is not deductible) joins the carryover only in a year when a cap was also exceeded. Only the kind of gift that went over gets it.
  • In a later year when you take the standard deduction (the flat amount most people can subtract from income without listing costs), part or all of the carryover can be used up. You get no tax break for it.
  • A spouse's share of a carryover can be used only through the return for the year they die. The surviving spouse can't use it later.
Jump to a question

A carryover is the part of a gift your yearly cap wouldn’t let you deduct. From 2026, it can also include an amount lost to the 0.5% floor. You use it in later years instead.

Carryovers come up in the year a retiree makes one unusually big gift. A block of stock that grew in value. A gift timed to a business or home sale. A gift meant to offset a large Roth conversion. The caps themselves are on the charitable deductions guide.

How long can you carry forward charitable contributions?

Five years for almost every gift. One kind of gift gets longer.

Gifts over a yearly cap can be deducted in the next five years, but not after that.1 In those years, they generally keep the same cap.1 Within each kind of gift, new gifts are used before carryovers, and older carryovers before newer ones.2 Qualified conservation gifts get 15 years instead of five.3

Does a carryover keep its original limit?

Generally, yes. It keeps the cap it started with, as the rule above says. One choice can change that.

You can choose a 50% of AGI cap instead of 30% for stock that grew, given to public charities.4 But then you deduct what you paid, not its value.4 The choice covers all such gifts that year and their carryovers.4

See appreciated stock for when that choice may be worth a look.

In what order are carryovers used?

This year’s gifts come off first. Then carryovers, oldest first.

Carries forward up to five years, under the same cap.132.

That order matters. New gifts of the same kind can push an old carryover back. Keep making big gifts every year, and a carryover can sit unused until it ends.

The kinds of gifts also have an order against each other. That order is part of the caps on the charitable deductions guide.

Does the 0.5% floor carry forward?

Only from a year when you also went over a cap. Here is the floor itself, then the carryover part.

From 2026, if you itemize, your gifts count only above 0.5% of your AGI.5 By my reading, the floor comes off after the yearly AGI caps.6 It comes off in a set order, starting with gifts under the 20% cap and ending with cash to public charities.7

Gifts lost to the 0.5% floor carry over only from a year when gifts went over a yearly AGI cap.8 Even then, only the floor amount tied to the kind of gift that went over joins the carryover.9 Otherwise, the amount lost to the floor is gone.8

So in a year when all your gifts are under the caps, the floor amount isn’t carried at all.

Do 2025 carryovers face the 0.5% floor in 2026?

The law doesn’t answer this in plain words. I haven’t found IRS guidance on it either. The floor starts in 2026 and reaches gifts “otherwise allowable” that year. Whether that reaches a carryover from 2025 is the same open question as below.

For CPAs and attorneysStatutory text behind the reading

§ 170(b)(1)(I) allows contributions “otherwise allowable (without regard to this subparagraph)” only above 0.5% of the contribution base.6 § 170(d)(1)(C)(i) increases the excess under the applicable carryover rule “by the amount attributable to the charitable contributions to which such rule applies” that the floor disallowed, and only for a year from which an excess is carried forward “determined without regard to this subparagraph.”9 The example below applies the floor after the § 170(b)(1)(C) 30% limit. I haven’t found a Treasury regulation or IRS worked example on this ordering.

Can I carry over $15,000 in charitable gifts to next year?

Yes, if $15,000 is more than your cap allowed this year. Say your AGI is $50,000. You gave $45,000 in cash to public charities (a charity like a church, school or hospital that gets the best tax treatment for gifts). Your cash cap that year is $30,000, as the guide explains. So $15,000 is over the cap and carries forward. The 0.5% floor also takes $250. By my reading, you deduct $29,750 this year if you itemize. The cap was exceeded, so that $250 joins the carryover, for $15,250.

You can’t pick and choose. A carryover is the part over your cap. From 2026, a year over a cap can add a floor amount too.

What happens to a carryover in a year I take the standard deduction?

Part or all of it can be used up with no tax break. Some retirees itemize in a big gift year, then take the standard deduction later. The rules treat part or all of the carryover as used in that year anyway.10 You get no deduction for that part. It’s gone from what’s left.

How much counts as used depends on the kind of gift and on how many years it has been. A whole carryover can disappear in one standard deduction year.11 The figures are in the note below.

The rule works the other way, too. A carryover can come from a year when you took the standard deduction.10

One more 2026 rule matters in those years. It can cut your taxable income (the part of your income that tax rates are actually charged on) even without itemizing (costs like charity gifts you list one by one on your return instead of the flat amount). Two names show up in it: a donor-advised fund (a giving account at a charity that holds your gifts until you pick where they go) and a supporting organization (a charity set up to help one or more specific public charities). It also leaves out gifts of property (anything you own other than cash, such as stock or a fund, not just a house).

From 2026, if you don’t itemize, you can deduct up to $1,00012 of cash gifts, or $2,00012 on a joint return.12 The cash must go to a public charity, or one of a few special foundations, not a donor-advised fund or a supporting organization.1314 Gifts of stock or other property don’t count, and neither do carryovers from earlier years.13 It lowers your taxable income, but not your AGI.15

So a carryover tends to be most useful when you itemize in the years right after the gift. If you expect the standard deduction in those years, it may be worth modeling first.

For CPAs and attorneysHow much is treated as used in a standard deduction year

Treas. Reg. § 1.170A-10(b)(2): if the taxpayer takes the standard deduction in any of the succeeding years, there is “treated as paid (but not allowable as a deduction)” in that year the lesser of the amounts under subdivisions (i) to (iii), the first measured against 50 percent of the contribution base, reduced by that year’s contributions to public charities and by pre-gift-year carryovers used that year other than 30-percent capital gain carryovers.11 The other two subdivisions are the whole carryover in year one and the remainder in years two through five, so any single year compares two figures. Example 2 of § 1.170A-10(b)(3) works it through. For a carryover of 30-percent capital gain property, § 1.170A-10(c)(2) takes the least of the amounts under subdivisions (i) to (iv), the first measured against 30 percent of the contribution base less that year’s 30-percent gifts and any pre-gift-year 30-percent carryovers used.16 The regulation predates the 60% limit and the 0.5% floor, so the computation in a 2026 standard deduction year is not illustrated, and I have found no updated IRS version. Publication 526 says it does not cover this case.10 17

A worked example: a large stock gift

In this example, a $50,000 stock gift in a $100,000 AGI year gives a $29,500 deduction in 2026. It leaves a $20,500 carryover that’s used up in 2027. The 2027 floor takes $500, so that part is never deducted.

Worked example · tax year 2026A $50,000 stock gift in a $100,000 AGI year
Assumptions
  • Single filer, age 75. AGI is $100,000 in 2026 and 2027.
  • In 2026 she gives stock she has held for many years, worth $50,000, to a public charity. No other gifts in 2026.
  • In 2027 she gives $5,000 in cash to public charities.
  • She itemizes in both years; her other itemized deductions keep her above the standard deduction.
  • Reading of the law used here: the floor applies to the amount allowable after the 30% limit, and because the 30% limit is exceeded, the floor-disallowed amount is added to the carryover.
  • 2026 rules and figures are used for 2027 too; 2027 figures aren't set yet.
  • This example tracks only the gift deduction and the carryover, not the tax owed, so the senior deduction doesn't change it.

2026: the gift year

Step Amount
Fair market value of stock given $50,000
30% of AGI limit (30% × $100,000) $30,000
Allowable before the floor $30,000
0.5% floor (0.5% × $100,000) −$500
2026 charitable deduction $29,500
Excess over the limit ($50,000 − $30,000) $20,000
Plus floor-disallowed amount, carried because the limit was exceeded $500
Carryover to 2027 (30% category) $20,500

Check: $29,500 deducted + $20,500 carried = $50,000 given. It balances only because the limit was exceeded, so the floor amount joined the carryover. In a year under the caps, the floor amount is just lost.

2027: using the carryover

Step Amount
Current-year cash gifts (60% category) $5,000
Carryover from 2026 (30% category) $20,500
Room under the 30% limit for the carryover (30% × $100,000) $30,000
Carryover used $20,500
Total before the 2027 floor ($5,000 + $20,500) $25,500
0.5% floor (0.5% × $100,000) −$500
2027 charitable deduction $25,000
Carryover remaining $0

That room is the stock cap here, but it can be less. Gifts of other kinds that year use up part of the room first, as the guide explains. Her $5,000 cash gift is small enough that the ceiling doesn’t bite.

As the floor rule above says, the floor comes off the stock category before the cash.7 A stock carryover counts as a stock gift in the year it’s used.18 So the $500 cuts the carryover. If the floor doesn’t reach carryovers, it falls on the cash gift instead. No IRS source I’ve found settles that, as the callout above says. The 2027 total is $25,000 either way.

How do I track and report a carryover?

You track it yourself. On the draft 2026 Schedule A, carryovers from earlier years go on their own line, separate from this year’s gifts.19 The form doesn’t remember the number for you. Last year’s worksheet is your record.

Keep a note of each carryover’s year, amount and cap. For a stock gift, last year’s Form 8283 (the tax form you add when you deduct gifts of things other than cash, like stock) helps too. Form 8283 if non-cash gifts top $500 for the year.2021222324.

IRS Publication 526 explains the five-year rule and the order of use. But its main worksheet isn’t meant for years with a carryover. It also skips some cases, like a standard deduction year or a spouse’s death.17

What happens to a charitable carryover at death?

It usually ends with the donor.

When a spouse dies, their share of an unused carryover can be used only on their final return.25 The surviving spouse can’t use it in later years.25

That final return can be the joint return for the year of death. It can also be a separate return a fiduciary files, covering the year that ends at death. The rule first splits a joint carryover between the spouses. So records of whose gift was whose make that split easier.25

Is a high-income year a good time for a large gift?

It can be, because the caps rise with income.

The yearly caps and the 0.5% floor are shares of your AGI, figured without any net operating loss carryback.26 So a lower AGI also lowers the caps.26

A large capital gain, a business sale or a large Roth conversion raises AGI. That raises the cap, so more of a big gift can be deducted that year.

The tradeoff runs the other way afterward. If income drops back, the cap in the carryover years drops too. Part of the carryover may then run out unused after five years. So whether a big gift fits a given year depends on your income in the five years after it. Grouping gifts into one year is called bunching (giving several years of gifts in one year so they are big enough to deduct). See bunching for how to think about which year to give in.

One more limit can trim what the gift is worth. It works off your itemized deductions and your taxable income.

From 2026, itemized deductions are trimmed if your income reaches the 37% bracket.27 The trim is 2/37 of the smaller of two amounts: those deductions, or your income above where that bracket starts.27 That income is counted before itemized deductions come off.28 The trim comes after every other limit, so each dollar fully hit saves about 35 cents.2827

As the rule above says, your itemized deductions get added back when that income is measured. So by my reading, using a carryover doesn’t move you across that line one way or the other. Each dollar you deduct lowers your taxable income and raises your itemized deductions by the same dollar. If you itemize, whether the trim applies turns on your income before itemized deductions come off. A year you take the standard deduction has no trim. By my reading, that is because the smaller of the two amounts is then zero. Claiming a carryover means itemizing, which is what can bring this trim into play.

The size of the trim is a different question. As the rule above says, the trim is 2/37 of the smaller of two amounts. Those are your itemized deductions, or your income above where the 37% bracket starts. So by my reading, if your deductions are the smaller figure, each carryover dollar you deduct adds 2/37 to the trim. That dollar is then worth about 35 cents, not its full value.

Timing also changes the rate the deduction offsets. In a low-income year it may offset income taxed at a lower rate. See 2026 changes.

Can QCDs reduce the room for a carryover?

Yes, compared with taking that IRA money as income. A required minimum distribution (the least you must take out of a regular IRA each year once you reach a set age) is the usual example. Start with how a QCD (money sent straight from your IRA to a charity at 70½ or older, not taxed as income, up to a yearly limit) is treated.

A QCD is left out of your income, so it never reaches your AGI.2930 Because of that, you can’t also deduct it as a charitable gift.29 If your IRA holds after-tax money, the QCD comes first from the money that would be taxed.29

Because it’s left out of income, by my reading it’s out of your AGI too. The caps are shares of AGI. So a year of big QCDs in place of taxable withdrawals leaves a lower cap to absorb a carryover. A QCD doesn’t push your AGI below what it would be if you left the money in the IRA. That all follows from how these rules work together. It isn’t a separate rule.

Some people have both a carryover and QCD giving. For them, it may be worth modeling the carryover years first. Then they can decide how much to send through QCDs. Whether the lower cap matters depends on how big the carryover is next to the cap in those years.

Common mistakes

  • Losing track of the carryover. Last year’s worksheet is the record. The return doesn’t carry the number forward for you.
  • Changing the carryover’s cap. Carries forward up to five years, under the same cap.132. The 50% choice above is the one exception.
  • Pushing it out with new gifts. This year’s gifts of the same kind come off first.
  • Forgetting the standard deduction years. Part or all of a carryover can be used up in a year you don’t itemize.10
  • Thinking a surviving spouse inherits it. A spouse’s share can’t be used after the year of death.
  • Thinking the 0.5% floor amount always carries forward. It carries only from a year when a cap was also exceeded.

Sources (30)

Show

  1. Contributions above the AGI limits carry over for up to 5 years (15 for qualified conservation contributions) and generally keep the same percentage limit in the carryover year.

    • IRS Publication 526 (2025), Carryoversyou may be able to deduct the excess in each of the next 5 years until it is used up, but not beyond that time. Checked 2026-10-09.
    • IRS Publication 526 (2025), CarryoversGenerally, contributions you carry over are subject to the same percentage limits in the year to which they are carried as they were in the year of the contribution. Checked 2026-10-09.

  2. Within each category, current-year contributions are deducted before carryovers, and older carryovers are used before newer ones.

    • IRS Publication 526 (2025), CarryoversFor each category of contributions, you deduct carryover contributions only after deducting all allowable contributions in that category for the current year. If you have carryovers from 2 or more prior years, use the carryover from the earlier year first. Checked 2026-10-09.

  3. Qualified conservation contributions over their AGI limit carry over for 15 succeeding years, not 5.

    • 26 U.S.C. § 170(b)(1)(E)(ii), § 170(b)(1)(E)(ii)such excess shall be treated (in a manner consistent with the rules of subsection (d)(1)) as a charitable contribution to which clause (i) applies in each of the 15 succeeding years in order of time. Checked 2026-10-10.

  4. A donor may elect to apply the 50% limit (instead of 30%) to capital gain property given to public charities, but must then reduce the deduction by the long-term gain (generally to basis). The election covers all such capital gain gifts for the year and affects carryovers.

    • 26 U.S.C. § 170 (LII), § 170(b)(1)(C)(iii)At the election of the taxpayer (made at such time and in such manner as the Secretary prescribes by regulations), subsection (e)(1) shall apply to all contributions of capital gain property (to which subsection (e)(1)(B) does not otherwise apply) made by the taxpayer during the taxable year. Checked 2026-10-09.
    • 26 U.S.C. § 170 (LII), § 170(b)(1)(A)shall be allowed to the extent that the aggregate of such contributions does not exceed 50 percent of the taxpayer’s contribution base for the taxable year. Checked 2026-10-09.
    • IRS Publication 526 (2025), Capital gain property electionIf you make this choice, you must reduce the FMV of the property contributed by the appreciation in value that would have been long-term capital gain if the property had been sold. Checked 2026-10-09.
    • IRS Publication 526 (2025), Capital gain property electionThis choice applies to all capital gain property contributed to 50% limit organizations during a tax year. It also applies to carryovers of this kind of contribution from an earlier tax year. Checked 2026-10-09.

  5. Starting in 2026, itemized charitable deductions are allowed only to the extent total contributions exceed 0.5% of the taxpayer's contribution base (AGI). Disallowed amounts may carry forward only in limited circumstances (new § 170(d)(1)(C) — not reviewed).

    • 26 U.S.C. § 170 (LII), § 170(b)(1)(I)shall be allowed only to the extent that the aggregate of such contributions exceeds 0.5 percent of the taxpayer’s contribution base Checked 2026-10-09.
    • 26 U.S.C. § 170 (LII), Effective date note, P.L. 119-21 § 70425(c)shall apply to taxable years beginning after December 31, 2025 . Checked 2026-10-09.

  6. The 0.5% floor applies to charitable contributions 'otherwise allowable (without regard to this subparagraph)' as a deduction, i.e., read here as the amount allowable after the percentage-of-AGI limits. This ordering is the reviewer's reading of the statute text; no IRS worked example was located.

    • 26 U.S.C. § 170 (LII), § 170(b)(1)(I)Any charitable contribution otherwise allowable (without regard to this subparagraph) as a deduction under this section shall be allowed only to the extent that the aggregate of such contributions exceeds 0.5 percent of the taxpayer’s contribution base for the taxable year. Checked 2026-10-09.

  7. The 0.5% floor is applied first against 20%-limit capital gain gifts, then 30% capital gain gifts, then 30%-limit (other) gifts, then conservation gifts, then 50% gifts, and last against 60% cash gifts.

    • 26 U.S.C. § 170 (LII), § 170(b)(1)(I)(i)first, by taking into account charitable contributions to which subparagraph (D) applies to the extent thereof, Checked 2026-10-09.
    • 26 U.S.C. § 170 (LII), § 170(b)(1)(I)(vi)sixth, by taking into account charitable contributions to which subparagraph (G) applies to the extent thereof. Checked 2026-10-09.

  8. An amount disallowed by the 0.5% floor carries forward only from a year in which a percentage limit is also exceeded (so that an excess is carried forward anyway); in that case the floor-disallowed amount is added to the carryover. In a year where the AGI limits are not exceeded, the floor-disallowed amount is simply lost.

    • 26 U.S.C. § 170 (LII), § 170(d)(1)(C), headingContributions disallowed by 0.5-percent floor carried forward only from years in which limitation is exceeded Checked 2026-10-09.
    • 26 U.S.C. § 170 (LII), § 170(d)(1)(C)(i)In the case of any taxable year from which an excess is carried forward (determined without regard to this subparagraph) under any carryover rule , the applicable carryover rule shall be applied by increasing the excess Checked 2026-10-09.

  9. Under § 170(d)(1)(C), in a year from which an excess is carried forward under a carryover rule (determined without regard to the floor), that carryover is increased by the amount attributable to the contributions to which that rule applies that was disallowed by the 0.5% floor. Floor-disallowed amounts attributable to a category with no excess are not added.

    • 26 U.S.C. § 170 (LII), § 170(d)(1)(C)(i)In the case of any taxable year from which an excess is carried forward (determined without regard to this subparagraph) under any carryover rule , the applicable carryover rule shall be applied by increasing the excess determined under such applicable carryover rule for the contribution year (before the application of subparagraph (B)) by the amount attributable to the charitable contributions to which such rule applies which is not allowed as a deduction for the contribution year by reason of subsection (b)(1)(I). Checked 2026-10-09.

  10. A carryover still exists if the gift year itself was a standard-deduction year, but in a later carryover year in which the taxpayer takes the standard deduction, part of the carryover is treated as used (paid) in that year without being allowed as a deduction, which shrinks what is left for later years.

    • 26 CFR § 1.170A-10 (LII), § 1.170A-10(a)(2)The carryover provisions apply with respect to contributions made during a taxable year in excess of the applicable percentage limitation even though the taxpayer elects under section 144 to take the standard deduction in that year Checked 2026-10-10.
    • 26 CFR § 1.170A-10 (LII), § 1.170A-10(b)(2) and (c)(1)(ii)there shall be treated as paid (but not allowable as a deduction Checked 2026-10-10.
    • 26 CFR § 1.170A-10 (LII), § 1.170A-10(b)(3), Example 2B is required to treat such $500 as a charitable contribution paid in 1972 Checked 2026-10-10.

  11. In a carryover year in which the taxpayer takes the standard deduction, the amount treated as paid but not allowable as a deduction is the lesser of the amounts determined under subdivisions (i) to (iii), one of which is the amount by which 50 percent of the contribution base for that year exceeds the SUM of the charitable contributions actually made that year and the carryovers from earlier contribution years treated as paid in that year, and another of which is the excess contribution carried from the contribution year. So the entire remaining carryover can be consumed in one standard-deduction year.

    • 26 CFR § 1.170A-10 (LII), § 1.170A-10(b)(2)there shall be treated as paid (but not allowable as a deduction) in such standard deduction year the lesser of the amounts determined under subdivisions (i) to (iii), inclusive, of this subparagraph Checked 2026-10-11.
    • 26 CFR § 1.170A-10 (LII), § 1.170A-10(b)(2)(i)The amount by which 50 percent of the taxpayer's contribution base for such succeeding taxable year exceeds the sum of: Checked 2026-10-11.
    • 26 CFR § 1.170A-10 (LII), § 1.170A-10(b)(2)(i)(a)The charitable contributions actually made (computed without regard to the provisions of section 170 (b)(1)(D)(ii) and (d)(1) and this section) by the taxpayer in such succeeding taxable year to section 170(b)(1)(A) organizations, and Checked 2026-10-11.
    • 26 CFR § 1.170A-10 (LII), § 1.170A-10(b)(2)(i)(b)The charitable contributions, other than contributions of 30-percent capital gain property, made to section 170(b)(1)(A) organizations in taxable years preceding the contribution year which, pursuant to the provisions of section 170(d)(1) and this section, are treated as having been paid to a section 170(b)(1)(A) organization in such succeeding year. Checked 2026-10-11.
    • 26 CFR § 1.170A-10 (LII), § 1.170A-10(b)(2)(iii)In the case of the second, third, fourth, and fifth taxable years succeeding the contribution year, the portion of the excess charitable contribution in the contribution year, computed under subparagraph (1) of this paragraph and paragraph (d)(1) of this section, which has not been treated as paid to a section 170(b)(1)(A) organization in a year intervening between the contribution year and such succeeding taxable year. Checked 2026-10-11.
    • 26 CFR § 1.170A-10 (LII), § 1.170A-10(b)(2)(ii)In the case of the first taxable year succeeding the contribution year, the amount of the excess charitable contribution in the contribution year, computed under subparagraph (1) of this paragraph and paragraph (d)(1) of this section. Checked 2026-10-11.

  12. Beginning in 2026, taxpayers who do not itemize may deduct up to $1,000 ($2,000 joint) of cash gifts to § 170(b)(1)(A) public charities, excluding gifts to supporting organizations and donor-advised funds.

    • 26 U.S.C. § 170 (LII), § 170(p)the deduction under this section shall be equal to the deduction, not in excess of 1,000 ($2,000 in the case of a joint return) Checked 2026-10-09.
    • 26 U.S.C. § 170 (LII), Amendment note, P.L. 119-21 § 70424(a)substituted “$1,000 ($2,000” for “$300 ($600” Checked 2026-10-09.
    • 26 U.S.C. § 170 (LII), Effective date note, P.L. 119-21 § 70424(b)shall apply to taxable years beginning after December 31, 2025 . Checked 2026-10-09.

  13. The non-itemizer deduction counts only cash contributions made during the year to § 170(b)(1)(A) organizations, not to § 509(a)(3) supporting organizations or for a new or existing donor-advised fund, and is computed without carryovers and without the 0.5% floor.

    • 26 U.S.C. § 170 (LII), § 170(p)which would be determined under this section if the only charitable contributions taken into account in determining such deduction were contributions made in cash during such taxable year (determined without regard to subsections (b)(1)(G)(ii), (b)(1)(I), and (d)(1)) Checked 2026-10-09.
    • 26 U.S.C. § 170 (LII), § 170(p)(1)-(2)to an organization described in section 509(a)(3), or (2) for the establishment of a new, or maintenance of an existing, donor advised fund Checked 2026-10-09.

  14. The § 170(p) deduction for non-itemizers (cash gifts, beginning 2026) does not apply to contributions for the establishment or maintenance of a donor-advised fund, or to § 509(a)(3) supporting organizations.

    • 26 U.S.C. § 170 (LII), § 170(p)(2)(2) for the establishment of a new, or maintenance of an existing, donor advised fund (as defined in section 4966(d)(2) ). Checked 2026-10-09.

  15. For a taxpayer who does not itemize, taxable income is AGI minus the standard deduction and other listed deductions, including the § 170(p) non-itemizer charitable deduction. That deduction therefore reduces taxable income but not AGI.

    • 26 U.S.C. § 63 (LII), § 63(b)the term “ taxable income ” means adjusted gross income , minus— (1) the standard deduction , (2) the deduction for personal exemptions provided in section 151, (3) any deduction provided in section 199A, (4) the deduction provided in section 170(p), Checked 2026-10-09.

  16. A carryover of 30-percent capital gain property is governed by its own branch of the regulation. In a succeeding year in which the taxpayer takes the standard deduction, the amount treated as paid but not allowable as a deduction is the LEAST of four amounts determined under § 1.170A-10(c)(2)(i) to (iv), the first of which is the amount by which 30 percent (not 50 percent) of the contribution base for that year exceeds the sum of the 30-percent capital gain property contributions actually made that year to section 170(b)(1)(A) organizations and the 30-percent capital gain property carryovers from earlier years treated as paid in that year. Subdivision (ii) is a parallel 50-percent measure. Exactly two of the four, (iii) and (iv), depend on how many years have passed since the contribution year: (iii) applies to the first succeeding year and (iv) to the second through fifth succeeding years.

    • 26 CFR § 1.170A-10 (LII), § 1.170A-10(c)(2)If a taxpayer, in any one of the four taxable years succeeding a contribution year, elects under section 144 to take the standard deduction instead of itemizing the deductions allowable in computing taxable income, there shall be treated as paid (but not allowable as a deduction) in the standard deduction year the least of the amounts determined under subdivisions (i) to (iv), inclusive, of this subparagraph. Checked 2026-10-11.
    • 26 CFR § 1.170A-10 (LII), § 1.170A-10(c)(2)(i)The amount by which 30 percent of the taxpayer's contribution base for such succeeding taxable year exceeds the sum of: Checked 2026-10-11.
    • 26 CFR § 1.170A-10 (LII), § 1.170A-10(c)(2)(i)(a)The charitable contributions of 30-percent capital gain property actually made (computed without regard to the provisions of section 170 (b)(1)(D)(ii) and (d)(1) and this section) by the taxpayer in such succeeding taxable year to section 170(b)(1)(A) organizations, and Checked 2026-10-11.
    • 26 CFR § 1.170A-10 (LII), § 1.170A-10(c)(2)(i)(b)The charitable contributions of 30-percent capital gain property made to section 170(b)(1)(A) organizations in taxable years preceding the contribution year, which, pursuant to the provisions of section 170 (b)(1)(D)(ii) and (d)(1) and this section, are treated as having been paid to a section 170(b)(1)(A) organization in such succeeding year. Checked 2026-10-11.
    • 26 CFR § 1.170A-10 (LII), § 1.170A-10(c)(2)(ii)The amount by which 50 percent of the taxpayer's contribution base for such Checked 2026-10-11.
    • 26 CFR § 1.170A-10 (LII), § 1.170A-10(c)(2)(iii)In the case of the first taxable year succeeding the contribution year, the amount of the Checked 2026-10-11.
    • 26 CFR § 1.170A-10 (LII), § 1.170A-10(c)(2)(iv)In the case of the second, third, fourth, and fifth succeeding taxable years succeeding the Checked 2026-10-11.

  17. IRS Publication 526's Worksheet 2 is not for years with a carryover, and the publication does not cover carryover computations for some situations, including claiming the standard deduction in a carryover year or becoming a surviving spouse; it suggests a tax practitioner for those.

    • IRS Publication 526 (2025), Charitable Contributions, Worksheet 2. Applying the Deduction Limits, CautionDon’t use this worksheet to figure the contributions you can deduct this year if you have a carryover of a charitable contribution from an earlier year. Checked 2026-10-10.
    • IRS Publication 526 (2025), Charitable Contributions, Additional rules for carryoversClaim the standard deduction in a carryover year, or Become a surviving spouse. Because of their complexity and the limited number of taxpayers to whom these additional rules apply, they aren’t discussed in this publication. Checked 2026-10-10.

  18. The 30%-of-AGI limit on capital gain property given to public charities is applied after all other charitable contributions (other than those under § 170(b)(1)(D)); the excess carries forward 5 years.

    • 26 U.S.C. § 170 (LII), § 170(b)(1)(C)(i)contributions of capital gain property to which this subparagraph applies shall be taken into account after all other charitable contributions Checked 2026-10-09.
    • 26 U.S.C. § 170 (LII), § 170(b)(1)(C)(ii)such excess shall be treated, in a manner consistent with the rules of subsection (d)(1), as a charitable contribution of capital gain property to which clause (i) applies in each of the 5 succeeding taxable years in order of time. Checked 2026-10-09.

  19. On the 2026 Schedule A (IRS early-release DRAFT, created 5/12/26), itemized charitable gifts flow through a new 'Charitable Contribution Limitation Worksheet' (line 13), with prior-year carryovers on a separate line 14. Draft; confirm against the final form and its instructions.

  20. If total noncash contribution deductions for the year exceed $500, Form 8283 must be attached (Section A for items of $5,000 or less and publicly traded securities; Section B with a qualified appraisal for items over $5,000).

    • IRS Publication 526 (2025), Filing requirements, Form 8283If your total deduction for all noncash contributions for the year is over $500, you must complete Form 8283 and attach it to your Form 1040. Checked 2026-10-09.
    • 26 U.S.C. § 170 (LII), § 170(f)(11)(C)In the case of contributions of property for which a deduction of more than $5,000 is claimed, the requirements of this subparagraph are met if the individual, partnership, or corporation obtains a qualified appraisal of such property Checked 2026-10-09.

  21. Form 8283 is required when the deduction for a noncash gift (or group of similar items) exceeds a dollar threshold set in the instructions; publicly traded securities are reported in Section A regardless of amount (no Section B appraisal); other property over the higher threshold goes in Section B. Basis need not be entered for publicly traded securities held over 12 months unless the basis election is made.

    • Instructions for Form 8283 (Rev. 12/2025), Who Must FileYou must file one or more Forms 8283 if the amount of your deduction for each noncash contribution is more than $500. Checked 2026-10-09.
    • Instructions for Form 8283 (Rev. 12/2025), Specific Instructions, Section A, SecuritiesFor donations of publicly traded securities in any amount, you should only use Section A. Checked 2026-10-09.
    • Instructions for Form 8283 (Rev. 12/2025), Requirement to fully complete Sections A and BFilers reporting a noncash charitable contribution of over $5,000 must fully complete Section B. Checked 2026-10-09.
    • Instructions for Form 8283 (Rev. 12/2025), Section A, Column (g)Do not complete this column for publicly traded securities held more than 12 months, unless you elect to limit your deduction cost basis. See section 170(b)(1)(C)(iii). Checked 2026-10-09.

  22. For contributions of property for which a deduction of more than $5,000 is claimed, the donor generally must obtain a qualified appraisal; the requirement does not apply to readily valued property such as cash and publicly traded securities. Other exceptions exist in the regulations (not reviewed here).

    • 26 U.S.C. § 170 (LII), § 170(f)(11)(C)the requirements of this subparagraph are met if the individual, partnership, or corporation obtains a qualified appraisal Checked 2026-10-10.
    • 26 U.S.C. § 170 (LII), § 170(f)(11)(A)(ii)(I)publicly traded securities (as defined in section 6050L(a)(2)(B)), and any qualified vehicle Checked 2026-10-10.

  23. The qualified appraisal requirement is keyed to the deduction claimed, not the property's value: it applies to contributions of property for which a deduction of more than $5,000 is claimed. In applying that threshold, the property and all similar items of property donated to one or more donees are treated as one property.

    • 26 U.S.C. § 170 (LII), § 170(f)(11)(C)In the case of contributions of property for which a deduction of more than $5,000 is claimed, the requirements of this subparagraph are met if the individual, partnership, or corporation obtains a qualified appraisal of such property and attaches to the return for the taxable year in which such contribution is made such information regarding such property and such appraisal as the Secretary may require. Checked 2026-10-11.
    • 26 U.S.C. § 170 (LII), § 170(f)(11)(F)For purposes of determining thresholds under this paragraph, property and all similar items of property donated to 1 or more donees shall be treated as 1 property. Checked 2026-10-11.

  24. A qualified appraisal is not required for a contribution of nonpublicly traded stock when the deduction claimed is more than $5,000 but not more than $10,000; above $10,000 the general qualified-appraisal requirement applies. The gift is still reported in Section B of Form 8283, which covers property for which a deduction of more than $5,000 per item or group of similar items is claimed.

    • 26 C.F.R. § 1.170A-13 (LII), § 1.170A-13(c)(2)(ii)(B)(1)The contribution of nonpublicly traded stock, if the amount claimed or reported as a deduction for the charitable contribution of such stock is greater than $5,000 but does not exceed $10,000; Checked 2026-10-11.
    • Instructions for Form 8283 (IRS), Which Sections To CompleteUse Section B to report donations of property for which you claimed a deduction of more than $5,000 per item or group of similar items. Checked 2026-10-11.

  25. When a spouse dies, the unused carryover allocable to that spouse can be used only on the deceased spouse's final return (separate return through date of death, or the joint return for the year of death); it cannot be used by the survivor in later years.

    • 26 CFR § 1.170A-10 (LII), § 1.170A-10(d)(4)(iii)any unused portion of an excess charitable contribution which is allocable in accordance with subdivision (i) of this subparagraph to such spouse shall not be treated as paid in the taxable year in which such death occurs or in any subsequent taxable year except on a separate return made for the deceased spouse by a fiduciary for the taxable year which ends with the date of death or on a joint return for the taxable year in which such death occurs. Checked 2026-10-09.

  26. The percentage limits are measured against the 'contribution base', which for individuals is AGI computed without any net operating loss carryback.

    • 26 U.S.C. § 170 (LII), § 170(b)(1)(H)the term “ contribution base ” means adjusted gross income (computed without regard to any net operating loss carryback to the taxable year under section 172 ). Checked 2026-10-09.

  27. Starting in 2026, taxpayers in the 37% bracket have itemized deductions (including charitable) reduced by 2/37 of the lesser of total itemized deductions or taxable income above the 37% bracket threshold — effectively capping the tax value of a deduction at 35 cents per dollar. The "35% cap" is a shorthand, not statutory language.

    • 26 U.S.C. § 68 (LII), § 68(a)shall be reduced by 2 ⁄ 37 of the lesser of Checked 2026-10-09.
    • 26 U.S.C. § 68 (LII), Effective date note, P.L. 119-21 § 70111(c)shall apply to taxable years beginning after December 31, 2025 . Checked 2026-10-09.

  28. The § 68 reduction is 2/37 of the lesser of (1) itemized deductions or (2) taxable income, computed before § 68 and increased by itemized deductions, above the start of the 37% bracket. It is applied after every other limitation on itemized deductions (including the 0.5% floor and the AGI percentage limits).

    • 26 U.S.C. § 68 (LII), § 68(a)(2)so much of the taxable income of the taxpayer for the taxable year (determined without regard to this section and increased by such amount of itemized deductions ) as exceeds the dollar amount at which the 37 percent rate bracket under section 1 begins with respect to the taxpayer. Checked 2026-10-09.
    • 26 U.S.C. § 68 (LII), § 68(b)This section shall be applied after the application of any other limitation on the allowance of any itemized deduction. Checked 2026-10-09.

  29. A QCD is excluded from gross income and cannot also be claimed as a charitable deduction. Only the portion that would otherwise be taxable can be a QCD; when an IRA has nondeductible basis, the QCD is treated as coming first from the taxable (pre-tax) money, overriding the normal pro-rata rule.

    • 26 U.S.C. § 408 (LII), § 408(d)(8)(E)shall not be taken into account in determining the deduction under section 170. Checked 2026-10-09.
    • 26 U.S.C. § 408 (LII), § 408(d)(8)(B), flush languageA distribution shall be treated as a qualified charitable distribution only to the extent that the distribution would be includible in gross income without regard to subparagraph (A). Checked 2026-10-09.
    • 26 U.S.C. § 408 (LII), § 408(d)(8)(D)Notwithstanding section 72, in determining the extent to which a distribution is a qualified charitable distribution Checked 2026-10-09.
    • IRS Publication 590-B (2025), Ch. 2, QCDsIf your IRA includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable income. Checked 2026-10-09.
    • IRS Publication 590-B (2025), Ch. 2, QCDsYou can't claim a charitable contribution deduction for any QCD not included in your income. Checked 2026-10-09.

  30. Adjusted gross income means, for an individual, gross income minus the deductions listed in § 62(a), so an amount excluded from gross income never enters AGI.

    • 26 U.S.C. § 62 (LII), § 62(a)For purposes of this subtitle, the term "adjusted gross income" means, in the case of an individual, gross income minus the following deductions: Checked 2026-10-12.