How to deduct charitable donations from your taxes

When you donate to charity, you're not only giving back — you could be getting back, too. Donating to qualified organizations can enable you to reduce your taxable income, which can put you into a lower tax bracket.

Writing off charitable donations requires itemizing your return, however. And there are limits to the amount and type of contributions the IRS will accept.

The IRS considers any gift or donation directly to or for the use of a qualified tax-exempt organization to be a legitimate charitable contribution. The agency's Tax Exempt Organization Search tool can help you review the tax status of any organization you're considering.

Donations can be made in cash, but they can also be clothing, vehicles, electronics, furniture, real estate and more.

Donations made in cash are limited to a percentage of a person's adjusted gross income (AGI), usually 60%. Non-cash contributions are subject to percentage limits of 20%, 30%or 50%, based on your AGI, the kind of goods donated and the type of organization receiving the donation.

While many major credit card companies allow you to donate your rewards to charity, they are generally non-deductible.

The Citi Double Cash^® Card, for example, lets you donate rewards to partner charities like the American Red Cross and ASPCA. The IRS views rewards as discounts, not income, however.

If you choose to deduct a charitable contribution, you'll need to itemize your tax return. Itemizing can take more time than claiming the standard deduction and you could be charged more by your tax preparer or have to pay for a higher-tier tax software.

Itemize your contributions using Schedule A (Form 1040). You'll need to provide documentation, so get a receipt with the date, amount and the recipient's name clearly listed.

Some circumstances require more involved documentation:

• If you donate less than $250 in cash, you do not need a receipt from the recipient, provided you have a cancelled check, bank statement or other documentation.
  
• If you donate cash or property worth over $250, you must include a "contemporaneous written acknowledgment," or receipt, from the recipient that includes the amount you donated, the date and the value of any goods or services you received in return.

• Non-cash contributions worth more than $500, the IRS requires Form 8283. If you're claiming they're worth more than $5,000, you must also include an appraisal.
  
• If you donated via a peer-to-peer money transfer app like Venmo, PayPal or Zelle, the transaction record may not be enough for the IRS. Ask the recipient for a detailed receipt.
  
• If it was an automatic deduction from your paycheck, keep copies of your W-2 or pay stubs showing the amount and date of your donation.

The best tax software can help you fill out the necessary forms. TurboTax even has ItsDeductible, a tool for itemizing charitable donations.

Most people think of charitable donations as cash contributions, but there are a lot of ways to give back:

• If you foster pets for a 501(c)(3) shelter or rescue group, unreimbursed expenses such as pet food, veterinary bills, and transportation may be tax-deductible.
• Many cultural institutions, such as the American Museum of Natural History and the Smithsonian, offer tax-deductible memberships.
• You can sponsor a qualified non-profit sports team, theater group or other similar organization as long as you are making a qualified sponsorship payment. It's possible that only a portion of this would qualify as tax-deductible, and these situations can vary, so it's recommended that you consult a professional for specific circumstances.
• Since the National Park Foundation is registered as a 501(c) (3) nonprofit organization, donations to support national parks may provide tax benefits.
• Volunteering itself isn't tax-deductible, but related expenses can be — including the gas you used to drive to and from the event.

You have until the end of the year to make any contributions you plan to deduct from the corresponding tax return. For example, Dec. 31, 2025, is the deadline to make any contributions you want to claim on your 2025 tax return.

According to the IRS, the delivery date for a donation is when the credit card transaction was processed, not when the event was held or the bill was paid. For checks, it's the day it was mailed, not the day it was received or cashed.

If you donate stocks, the delivery date is the day your broker actually made the transfer.

The deadline for most taxpayers to file a 2025 federal tax return is Wednesday, April 15, 2026, at midnight local time.

The IRS expects contributions to be made without reciprocation: If you receive something in return, like a tote bag or a ticket to a gala, you may only deduct the amount over the value of the benefit. For example, if you bought a $500 ticket to a charity dinner and the value of the dinner was $200, you could only deduct $300.(Organizations generally provide a receipt indicating the amount you can deduct.)

The IRS has detailed regulations regarding contributions of property. In general, you can only deduct the fair market value of the property.

If the property is valued at $5,000 or more, you must fill out Section B of Form 8283.

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