Updated October 19, 2026. Quick answer: Publication 526 is the IRS guide to deducting charitable contributions. The web edition is for 2025 returns. Its main limit says the deduction generally can’t be more than 60% of AGI, with 20%, 30% or 50% limits in some cases.
Quick reference
| Item | As the IRS publication states it |
|---|---|
| General limit on the charitable deduction (Contributions You Can Deduct) | 60% of your AGI |
| Other limits that may apply (Contributions You Can Deduct) | 20%, 30%, or 50% of AGI |
| Written acknowledgment needed for a contribution (Records to Keep) | $250 or more |
| Carryover period for excess contributions (Carryovers) | each of the next 5 years |
| Carryover period for a qualified conservation contribution (Carryovers) | 15 years |
| Form 8283 Section B required (Reminders) | over $5,000 |
What the publication covers
The IRS publication says “This publication explains how individuals claim a deduction for charitable contributions.” “It also discusses how much you can deduct, what records you must keep, and how to report charitable contributions.”
The edition described here is Publication 526 (2025), Charitable Contributions. The IRS source marks it with the line “For use in preparing 2025 Returns”. “Generally, to deduct a charitable contribution, you must itemize deductions on Schedule A (Form 1040).”
The sections in plain words
The publication begins with which organizations qualify and how to check one. It then covers contributions you can deduct, including contributions from which you benefit, expenses paid for a student living with you, and out of pocket expenses when giving services, and contributions you can’t deduct. Next come the types of gifts: cash, noncash property, vehicles, clothing and household items, property that has decreased or increased in value, and food inventory. The last large sections cover the limits on deductions, carryovers, and records to keep.
Tables and worksheets
Table 1 is a quick check of contributions you can and can’t deduct, and Table 2 holds questions and answers for volunteers. Worksheet 1 handles donations of food inventory. Worksheet 2 is titled Applying the Deduction Limits. The IRS publication says “You can use Worksheet 2 if you made charitable contributions during the year, and one or more of the limits described in this publication under Limits on Deductions apply to you.” “You can’t use this worksheet if you have a carryover of a charitable contribution from an earlier year.”
On this site, the matching form pages include Form 8283 and the appraisal requirement.
The figures that matter
Overall limit: “Your deduction for charitable contributions generally can’t be more than 60% of your AGI, but in some cases 20%, 30%, or 50% limits may apply.”
Cash gifts: “If you make cash contributions during the year to an organization described earlier under First category of qualified organizations (50% limit organizations), your deduction for the cash contributions is 60% of your AGI.”
Carryovers: “Except for qualified conservation contributions, you may be able to deduct the excess in each of the next 5 years until it is used up, but not beyond that time.” “A carryover of a qualified conservation contribution can be carried forward for 15 years.”
Records: “You can claim a deduction for a contribution of $250 or more only if you have a contemporaneous written acknowledgment of your contribution from the qualified organization, or certain payroll deduction records.”
Large noncash gifts: Section B of Form 8283 is required for each item or group of similar noncash items “for which you claim a deduction of over $5,000 except as provided in Deductions Over $5,000, later.”
Where to go next
Gifts by cash or check are reported at Schedule A line 11, gifts other than cash at Schedule A line 12, and carryovers at Schedule A lines 13 and 14. For appreciated stock, see donating appreciated stock versus cash, and for planning topics read the charitable giving guide.
Where this comes from
The IRS page About Publication 526 opens with “Publication 526 explains how to claim a deduction for charitable contributions.” It links the PDF and eBook editions and the earlier revisions of the publication.
This page describes the web edition of Publication 526 (2025), Charitable Contributions, as served on irs.gov on October 19, 2026. The IRS can revise a publication after we read it, and the IRS page controls. General information, not tax or legal advice.
Common mistakes
- Assuming any gift to any group is deductible. The IRS publication says “You can deduct your contributions only if you make them to a qualified organization.”
- Assuming a bank record or a card statement is enough for every gift. For cash the publication says “You can’t deduct a cash contribution, regardless of the amount, unless you keep one of the following.”
- Expecting to deduct the full amount when you got something back. The publication says “If you received goods or services in return, as described earlier in Contributions From Which You Benefit, reduce your contribution by the value of those goods or services.”
- Using Worksheet 2 with a carryover. The publication says “You can’t use this worksheet if you have a carryover of a charitable contribution from an earlier year.”
Related: IRS publications by number, Schedule A line 11, gifts by cash or check, Schedule A line 12, gifts other than cash, Schedule A lines 13 and 14, carryover and total gifts, Form 8283, Charitable appraisal requirement, Charitable giving guide, and Donate appreciated stock versus cash.
Sources
- IRS, Publication 526 (2025), Charitable Contributions (irs.gov): https://www.irs.gov/publications/p526
- IRS, About Publication 526 (irs.gov): https://www.irs.gov/forms-pubs/about-publication-526
Read from the IRS pages linked above on October 19, 2026. General information, not tax or legal advice. The IRS publication and the instructions for your own form control, and your own facts decide the outcome.