Finance & Money Calculators

Charitable Deduction Floor Calculator

Estimate the deductible portion of a charitable contribution after applying the entered income, floor, and deduction assumptions.

Charitable Deduction Floor Calculator — Online Calculator

2026 Charitable Deduction Rules (OBBBA)

Charitable Deduction Floor Calculator

Calculate your deductible donations under the new 2026 rules: the 0.5% AGI floor for Schedule A itemizers, the 35% cap for top-bracket donors, and the new above-the-line cash deduction for standard deduction filers.

IRS Form 1040 Line 11

To 501(c)(3) public charities

Determines non-itemizer limit

For tax savings calculation

2026 Charitable Result

After the 0.5% AGI floor ($600) is applied.

Deductible
Deductible in 2026
$2,900
On Schedule A
Est. Tax Savings
$696
At 24% benefit rate
0.5% AGI Floor
$600
Disallows first 0.5% of AGI
Lost to Floor
−$600
(17.1% of total giving)
IRS Rule Analysis:Your 0.5% AGI floor is $600. Of your $3,500 in donations, $2,900 is deductible on Schedule A in 2026 — $600 less than would have been allowed under pre-2026 rules.

Key 2026 Charitable Tax Rules (OBBBA)

0.5% AGI Floor

Starting in 2026, itemized charitable deductions are only allowed for donations that exceed 0.5% of AGI. The first 0.5% is permanently non-deductible for itemizers.

Non-Itemizer Deduction

Taxpayers claiming the standard deduction can now take a new above-the-line deduction for cash donations: up to $1,000 for singles and $2,000 for married couples.

35% High-Income Cap

Donors in the top 37% federal income tax bracket only receive a 35-cent tax benefit per dollar of itemized deductions, rather than the full 37 cents.

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Disclaimer: This tool provides informational results only and should not be used as professional advice.

The Charitable Deduction Floor Calculator estimates how much of a charitable contribution is deductible under an entered adjusted gross income and contribution limit percentage. It also shows the amount above the modeled limit as a carryover estimate.

Formula

Maximum deductible=Adjusted gross income×Limit percentage100\text{Maximum deductible}=\text{Adjusted gross income}\times\frac{\text{Limit percentage}}{100} Deductible amount=min⁡(Contribution,Maximum deductible)\text{Deductible amount}=\min(\text{Contribution},\text{Maximum deductible}) Carryover amount=max⁡(0,Contribution−Maximum deductible)\text{Carryover amount}=\max(0,\text{Contribution}-\text{Maximum deductible})

The default limit percentage is 60%, but the form allows another value from 0% to 100%.

Worked example

With adjusted gross income of 100,000,contributionsof100,000, contributions of 70,000, and a 60% limit:

  1. Maximum modeled deduction: $100,000 x 60% = $60,000.
  2. Deductible amount: $60,000.
  3. Carryover amount: $70,000 - $60,000 = $10,000.

Questions

Is every donation subject to a 60% limit?

No. Deduction limits vary by recipient organization, property type, taxpayer status, and tax year. The 60% default is only the calculator's assumption.

What is a carryover?

It is the portion of the entered contribution above the modeled current-year limit. Actual carryover periods and eligibility depend on tax rules and documentation.

Does this calculate my tax refund?

No. It estimates a deductible amount, not tax savings or a refund.

Limitations

This tool does not validate charities, contribution substantiation, itemization, AGI definitions, carryover years, or current IRS limits. Confirm the applicable rules with current IRS guidance or a tax professional.

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