Updated October 28, 2026. Quick answer: If you take the standard deduction, you can still deduct up to $1,000 of cash gifts to qualifying charities on your 2027 return, or $2,000 on a joint return. Public Law 119-21 section 70424 raised the old $300 ($600 joint) cap in section 170(p) and removed the words that limited it to 2021, for taxable years beginning after December 31, 2025. The dollar amounts are written in the statute, so they are the same for 2027 as for 2026.
More on the 2026 tax figures: the 2026 charitable deduction for non-itemizers.
Publication 505 worksheets for 2026: Estimated Charitable Contribution Deduction Worksheet 2-5.
The 2027 cap
| Period | Cap on the non-itemizer deduction | Note |
|---|---|---|
| 2021 only (statute as printed in the 2024 edition) | $300 ($600 joint) | The statute applied only to taxable years beginning in 2021, so it did not apply to 2022 through 2025 |
| 2026 and after (Public Law 119-21 section 70424) | $1,000 ($2,000 joint) | Permanent: the 2021-only words are struck |
Section 70424 of the Act says it plainly: “The amendments made by this section shall apply to taxable years beginning after December 31, 2025.” Before the change the rule was a one-year relief, with the cap “not in excess of $300 ($600 in the case of a joint return)”. The Act replaces those amounts with $1,000 and $2,000 and strikes the words beginning in 2021.
What counts as a qualifying gift
The deduction counts only “contributions made in cash during such taxable year”, and the gift has to go “to an organization described in section 170(b)(1)(A)”. Two things are left out: gifts “to an organization described in section 509(a)(3)” and gifts “for the establishment of a new, or maintenance of an existing, donor advised fund”.
Who this is for
The statute applies it to an individual who “does not elect to itemize deductions for such taxable year”. If you itemize, you deduct charitable gifts on Schedule A instead, under the other rules covered on the 2026 charitable floor page. Only cash counts for the non-itemizer deduction, so a gift of clothing, stock or a vehicle is not included.
A quick example
Invented amounts: a single filer who gives $1,500 in cash to a qualifying charity and takes the standard deduction can deduct $1,000 (the cap). A married couple filing jointly that gives $2,500 can deduct $2,000 (the cap). A filer who gives $400 deducts $400, because the cap is a ceiling, not an allowance. The cap amounts are the statute’s; the examples are ours (computed).
Common mistakes
- Treating the $1,000 or $2,000 as a flat allowance. It is a ceiling on qualifying cash gifts.
- Counting noncash gifts. The statute counts contributions made in cash.
- Giving to a donor advised fund and expecting the deduction. The statute excludes gifts to establish or maintain one.
- Itemizing and also taking this deduction. It is for people who do not elect to itemize.
Related: the 2026 charitable deduction floor, charitable giving, Schedule A line 11 gifts by cash or check, the 2027 standard deduction, and the 2027 tax numbers.
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Answer againSources
- Public Law 119-21 (One Big Beautiful Bill Act), July 4, 2025, enacted text (U.S. Government Publishing Office): www.govinfo.gov
- 26 U.S.C. 170, Charitable, etc., contributions and gifts (U.S. Code, 2024 edition, U.S. Government Publishing Office): www.govinfo.gov
Read from the primary documents linked above on October 28, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the IRS itself is the right place to confirm anything consequential.