If you take the standard deduction: As of 2026, you can deduct up to $1,000 in charitable gifts as an individual—or $2,000 as a household—even if you don’t itemize your taxes.
If you itemize your deductions, two new rules apply: (1) smaller gifts may not count toward a deduction until your annual giving clears 0.5% of Adjusted Gross Income, and (2) for the highest tax bracket, the tax savings per dollar are trimmed slightly. In practice, making fewer, more intentional gifts in a single year (“bunching” your giving) can be more advantageous than lots of smaller donations under the new rules.
