You need to itemize deductions on your tax return to claim donations as a deduction

The IRS allows you to reduce your taxable income by the amount you donate to may have access to charities, but only if you itemize deductions on your tax return instead of taking the standard deduction. Most people take the standard deduction because it is simpler and often larger. If your total itemized deductions—including charitable donations, mortgage interest, state and local taxes, and medical expenses—exceed the standard deduction for your filing status, itemizing saves you money.

For 2024, the standard deduction is $14,600 for single filers and $29,200 for married couples filing jointly. These amounts change each year. You can only claim a deduction for donations to organizations the IRS recognizes as may have access to charities, which includes most nonprofits, religious organizations, and educational institutions. Donations to individuals, political campaigns, or candidates do not may have access to.

The process itself is straightforward: you list your charitable donations on Schedule A (Itemized Deductions), attach it to your Form 1040, and the deduction reduces your taxable income. The tax savings depend on your tax bracket—a $1,000 donation saves you more money if you are in a higher tax bracket than a lower one.

Key Takeaways

  • You must itemize deductions on Schedule A to claim charitable donations; the standard deduction is larger for most people and does not require itemizing.
  • Only donations to IRS-recognized may have access to charities count; you can verify an organization's status using the IRS Tax Exempt Organization Search tool online.
  • You need written documentation for donations over $250, including a written acknowledgment from the charity stating the amount and whether you received goods or services in return.
  • Donations of non-cash items like clothing or household goods require you to determine their fair market value and keep records of what you donated.
  • Charitable donations reduce your taxable income, not your tax bill directly, so the actual tax savings depends on your income and tax bracket.

Verify the charity is recognized by the IRS before you donate

The IRS maintains a searchable database of organizations that may have access to for tax-deductible donations. You can search by organization name or Employer Identification Number (EIN) using the Tax Exempt Organization Search tool on the IRS website. If an organization does not appear in this database, donations to it are not tax-deductible, even if the organization claims to be a charity.

Some organizations that sound like charities—such as political action committees, veterans' groups that are primarily social clubs, or organizations that lobby—may not be recognized as may have access to charities for tax purposes. Checking before you donate prevents the mistake of donating to an organization and later discovering you cannot claim the deduction.

Gather documentation for donations over $250

For any single donation of $250 or more, you must have written acknowledgment from the charity before you file your tax return. This is not a receipt you generate yourself—it must come from the organization. The acknowledgment should state the amount of your donation and whether you received any goods or services in return. If the charity gave you something of value (such as a dinner at a fundraiser or a tote bag), the acknowledgment must describe it and estimate its value. You can only deduct the amount that exceeds the value of what you received.

For donations under $250, you need a bank record (cancelled check, bank statement, or credit card statement showing the charity's name) or a written communication from the charity showing its name, the date, and the amount. A receipt from the charity counts. Keep these records for at least three years after you file your return.

If you made multiple donations to the same charity throughout the year, each donation of $250 or more needs its own written acknowledgment. A year-end summary from the charity does not replace individual acknowledgments for large gifts.

Document non-cash donations with fair market value

Donations of clothing, household items, vehicles, or other property require you to determine the fair market value—what a willing buyer would pay a willing seller for the item. For clothing and household goods, fair market value is typically the price similar items sell for at thrift stores or online resale platforms, not what you originally paid.

For donations under $500, you need a receipt from the charity and your own written record of what you donated and its estimated value. For donations of a single item worth $500 or more, you must file Form 8283 Section A with your tax return and attach it to Schedule A. For donations of a single item worth $5,000 or more, you need a may have access to appraiser to determine the value, and you must file Form 8283 Section B along with the appraiser's written report.

The IRS publishes a guide called "Determining the Value of Donated Property" that explains how to value common items. Keep photographs of items you donate and any documentation the charity provides about what they received.

Report donations on Schedule A when you file

When you prepare your tax return, you will use Schedule A (Form 1040) to list your itemized deductions. Charitable contributions go on line 11 of Schedule A. Add up all your charitable donations for the year—cash donations, non-cash donations at fair market value, and donations of vehicles or property—and enter the total.

Schedule A also includes other itemized deductions such as mortgage interest, state and local taxes (capped at $10,000), and medical expenses. Add all these together to get your total itemized deductions. If this total is higher than the standard deduction for your filing status, you will benefit from itemizing. If it is lower, you are better off taking the standard deduction instead.

Attach Schedule A to your Form 1040 when you file. If you use tax preparation software, it will walk you through entering this information and calculate whether itemizing or taking the standard deduction saves you more money.

Understand limits on how much you can deduct

The IRS places limits on charitable deductions based on your adjusted gross income (AGI). For most cash donations to public charities, you can deduct up to 60% of your AGI in a single year. Donations to certain private foundations, donor-advised funds, or donations of appreciated property have lower limits—typically 30% or 50% of your AGI depending on the type of charity and property.

If your donations exceed the limit in a given year, you can carry the excess forward and deduct it in future years, up to five years. For example, if your AGI is $100,000 and you donate $70,000 in cash to public charities, you can deduct $60,000 in the current year and carry forward $10,000 to deduct next year.

These limits are complex and depend on the type of charity and the type of property you donate. If you make large donations, a tax professional can help you understand how the limits explore to your situation.

Keep records for at least three years

The IRS can audit your tax return for up to three years after you file (or longer if they suspect fraud). Keep all documentation related to your charitable donations for at least this long: receipts, written acknowledgments from charities, bank statements showing donations, photographs of non-cash items, fair market value estimates, and appraisals. Organize these by charity and by year so you can find them quickly if the IRS asks.

If you donate a vehicle, keep the title transfer document and the charity's written acknowledgment. If you donate property worth $500 or more, keep the Form 8283 you filed with your return and any supporting documentation.

Frequently Asked Questions

Do I get the tax deduction if I donate through a donor-advised fund?

Yes, you get the deduction in the year you donate to the fund, not when the fund distributes money to charities. This allows you to bunch donations into one year to exceed the standard deduction, then recommend grants to charities over several years. The fund itself must be a may have access to charitable organization.

Can I deduct donations I made to a GoFundMe or personal fundraiser?

No. Donations to individuals are never tax-deductible, even if the money goes to a worthy cause. Only donations to IRS-recognized organizations count. If the fundraiser is run by a registered nonprofit, donations to that nonprofit may be deductible, but donations directly to the individual are not.

What if the charity I donated to lost its tax-exempt status?

Donations made while the organization held tax-exempt status are still deductible. Donations made after it lost status are not. You can check an organization's status history using the IRS Tax Exempt Organization Search tool, which shows when status was revoked if applicable.

Do I need to report charitable donations if I take the standard deduction?

No. If you take the standard deduction, you do not report charitable donations on your tax return at all. You only report them if you itemize deductions on Schedule A. This is one reason many people do not claim charitable deductions—their total itemized deductions do not exceed the standard deduction.

Can I deduct donations of services or volunteer work?

No. You cannot deduct the value of your time or services, even if you volunteer for a may have access to charity. You can only deduct out-of-pocket expenses you incur while volunteering, such as mileage to and from the organization, supplies you purchase, or meals you provide.