You need to itemize deductions on your tax return to claim donations

A tax deduction for donations means you subtract the money you gave to charity from your taxable income, which lowers the taxes you owe. But this only works if you itemize deductions — that is, if you list out specific expenses instead of taking the standard deduction that the IRS offers to everyone.

Most people take the standard deduction because it is larger than their itemized deductions would be. For the 2024 tax year, the standard deduction is $14,600 for single filers and $29,200 for married couples filing jointly. If your donations plus other deductible expenses (like mortgage interest or state taxes) add up to more than that, itemizing saves you money. If they do not, the standard deduction is the better choice, and your donations do not reduce your taxes.

The IRS only lets you deduct donations to certain organizations — mainly registered charities, religious institutions, and nonprofits. Donations to individuals, political campaigns, or candidates do not count, even if they are generous.

Key Takeaways

  • You can only deduct donations if you itemize deductions on your tax return, which requires your total deductible expenses to exceed the standard deduction for your filing status.
  • The organization you donate to must be registered with the IRS as a may have access to charity, which you can verify using the Tax Exempt Organization Search tool on IRS.gov.
  • You need written documentation for donations of $250 or more, such as a receipt or letter from the charity stating the amount and whether you received anything in return.
  • Donations of non-cash items like clothing or household goods require you to estimate their fair market value and keep records of what you gave.
  • You report itemized deductions on Schedule A, which you file along with your Form 1040 when you submit your tax return.

Verify the charity is registered with the IRS

Before you count on a donation as a deduction, confirm that the organization is actually registered as a tax-exempt charity. The IRS maintains a searchable database called the Tax Exempt Organization Search, available at irs.gov. Type in the organization's name or its EIN (Employer Identification Number, a nine-digit code the charity should provide).

If the organization does not appear in the search, the donation is not deductible, even if the organization claims to be a charity. This is one of the most common mistakes — people donate to organizations that sound legitimate but have not registered with the IRS. Checking before you donate saves you from discovering later that you cannot deduct it.

Keep receipts and written acknowledgment for donations of $250 or more

For any single donation of $250 or more, you must have written acknowledgment from the charity. A receipt or thank-you letter from the organization counts, as long as it states the amount you gave and whether you received anything in return (for example, if you bought a raffle ticket or received a dinner at a fundraiser, that reduces the deductible amount).

For donations under $250, you need a receipt or bank record showing the donation — a cancelled check, credit card statement, or email confirmation from the charity. Keep these documents with your tax records for at least three years in case the IRS asks questions.

If a charity does not provide a receipt, ask for one before you leave. If you donate online or by mail, print or save the confirmation page. For cash donations without a receipt, the IRS generally will not allow the deduction, so always get something in writing.

Calculate the value of non-cash donations

If you donate items instead of money — clothing, furniture, books, or household goods — you must estimate their fair market value, which means what someone would reasonably pay for them used, not what you paid for them new.

For a bag of clothes, fair market value might be $0.50 to $2 per item, depending on condition. A used desk might be worth $50 to $150. The IRS expects you to be honest; valuing a worn-out couch at $500 will raise red flags. If you are unsure, look at what similar used items sell for on Facebook Marketplace or Goodwill's website.

Keep a list of what you donated, including descriptions and your estimated values. Take photos if the items are valuable. Some charities, like Goodwill or the Salvation Army, provide donation receipts that list items and values — ask for one. For donations totaling more than $500 of non-cash items, you may need to file Form 8283 with your tax return.

Report donations on Schedule A when you file

When you prepare your tax return, you will use Schedule A (Itemized Deductions) to list your charitable donations. Schedule A is a form you attach to your Form 1040 (your main tax return). You add up all your donations for the year and enter the total on the line for charitable contributions.

You only file Schedule A if itemizing makes sense for you — that is, if your total deductions (donations plus mortgage interest, state taxes, medical expenses, and other may be able to access items) exceed the standard deduction. If you use tax software like TurboTax or TaxAct, the program will ask you whether to itemize or take the standard deduction and will calculate which saves you more money.

If you work with a tax preparer or accountant, bring your donation receipts and documentation with you. They will enter the amounts on Schedule A and file it with your return.

Understand limits on how much you can deduct

The IRS sets a ceiling on charitable deductions based on your adjusted gross income (AGI) — roughly, your total income before deductions. For most people and most charities, you can deduct up to 50 percent of your AGI in a single year. Donations to certain types of charities, like private foundations, have lower limits of 20 or 30 percent.

If your donations exceed the limit in one year, you can carry the excess forward and deduct it in future years, up to five years out. This matters mainly if you make very large donations or have a low income year. Your tax preparer can help you track carryovers if this applies to you.

Donations to donor-advised funds and charitable giving accounts

If you want to bunch donations into one year for tax purposes, you can open a donor-advised fund (DAF) or a charitable giving account. You contribute money to the account in one year (and deduct it that year), then recommend grants to charities over several years afterward. This is useful if you have a high-income year and want to maximize your deduction.

Fidelity Charitable, Schwab Charitable, and Vanguard Charitable are large providers. You can open an account with as little as $500 to $5,000, depending on the provider. The money grows tax-free inside the account, and you direct it to charities whenever you choose. You get the tax deduction in the year you fund the account, not in the years you make grants.

Frequently Asked Questions

Can I deduct donations if I take the standard deduction?

No. You can only deduct donations if you itemize deductions on Schedule A, and itemizing only makes sense if your total deductions exceed the standard deduction for your filing status. If you take the standard deduction, donations do not reduce your taxable income.

What if the charity does not give me a receipt?

Ask for one before you leave or after you donate. For donations under $250, a bank record (cancelled check, credit card statement, or email confirmation) counts as proof. For $250 or more, you need written acknowledgment from the charity itself. Without documentation, the IRS will not allow the deduction.

Do I have to report donations to the IRS?

You report them on Schedule A when you file your tax return. The IRS does not require charities to report individual donations to them, but if you are audited, you will need to show your receipts and documentation. Keep records for at least three years.

Can I deduct donations to a GoFundMe or personal fundraiser?

No. Donations to individuals are never deductible, even if the money goes to a good cause like medical bills or disaster relief. Only donations to registered charities and nonprofits count. You can verify registration using the IRS Tax Exempt Organization Search.

What if I donated more than the IRS limit allows?

You can carry the excess forward and deduct it over the next five years. For example, if you hit the 50 percent limit in 2024, you can deduct the leftover amount in 2025 or later. Your tax preparer can track this for you if needed.