What is the AGI limit for charitable deductions?

Cash to public charities: up to 60% of AGI. Long-term appreciated property to public charities: 30% of AGI. Contributions to private foundations: 30% (cash), 20% (appreciated property). Excess carries forward 5 years.

What is a Qualified Charitable Distribution?

Taxpayers 70.5+ can transfer up to $105,000 directly from an IRA to a qualified charity. The distribution is excluded from AGI, reducing income for IRMAA, SS taxation, and Medicare surcharges.

What is a donor-advised fund?

A charitable account where you receive an immediate tax deduction when you contribute, but can recommend grants to charities over time. Great for bunching multiple years of donations in one high-income year.

What is the bunching strategy?

Combining multiple years of charitable giving into one year to exceed the standard deduction threshold ($14,600 single / $29,200 MFJ in 2024), then itemizing. Alternate years between standard and itemized deductions.

How is appreciated stock donated to charity deducted?

Donate appreciated stock directly to charity: deduct the fair market value (up to 30% AGI limit) and avoid paying capital gains tax on the appreciation. Much more tax-efficient than selling stock and donating cash.

US Charitable Contribution Deduction Calculator

Calculate charitable deduction limits: cash gifts up to 60% AGI, appreciated property 30% AGI. Donor-advised funds, qualified charitable distributions (QCDs up to $105,000), and bunching strategy.

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Annual Rate (%)

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$ Finance Disclaimer: These calculators are for educational and illustrative purposes only. Results do not constitute financial advice. Consult a licensed financial advisor before making investment or borrowing decisions.

How to Use

Enter the values for the scenario you are assessing. Calculate charitable deduction limits: cash gifts up to 60% AGI, appreciated property 30% AGI. Donor-advised funds, qualified charitable distributions (QCDs up to $105,000), and bunching strategy. Use the charitable deduction result to inform your calculation.

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Frequently Asked Questions

What is the AGI limit for charitable deductions?

What is a Qualified Charitable Distribution?

What is a donor-advised fund?

What is the bunching strategy?

How is appreciated stock donated to charity deducted?