Charitable donations tax deduction guide 2025

For the 2025 tax year, tax deductions for charitable donations generally require you to itemize on Schedule A and give to a qualified organization. The standard deduction is $15,750 for single or married filing separately, $31,500 for married filing jointly or a qualifying surviving spouse, and $23,625 for head of household. Review the choice in our standard vs. itemized deduction guide.

The following 3 points cover the filing rules that matter most for a 2025 return:

• You generally need Schedule A to deduct an eligible gift; a QCD follows separate IRA income-reporting rules rather than the normal itemized-deduction route.
• Keep a bank or charity record for every cash gift, obtain a contemporaneous written acknowledgment for a gift of $250 or more, and expect extra filing requirements for noncash property above $500.
• The new nonitemizer deduction of up to $1,000, or $2,000 for a joint return, starts in tax year 2026, not 2025. A new 0.5% of AGI floor for itemizers also begins in 2026.

Based on our client scenario at TFX: A 72-year-old US expat gives $5,000 by bank transfer and itemizes, so the gift may enter Schedule A subject to the normal limits. If the same eligible taxpayer instead directs $5,000 from an IRA as a valid QCD, that amount can be excluded from taxable IRA income and cannot also be claimed as an itemized gift. Because income-based rules can change when AGI changes, see our modified adjusted gross income guide.

The IRS also provides a useful charitable-contribution overview, but its page still displays a special $300 rule that applied to 2020. Do not use that old temporary amount for a 2025 return.

What is a charitable donation?

For 2026, a charitable donation is a voluntary gift of money or property to, or for the use of, a qualified organization without receiving equal value in return. Qualified recipients extend beyond registered 501(c)(3) entities, while gifts earmarked for specific individuals are not deductible.

The article uses “charitable contribution” and “charitable donation” interchangeably for readability. The governing question is whether the recipient and the gift satisfy the IRS rules in Publication 526, not what the donor calls the payment.

A deductible gift must go to a qualified recipient; personal fundraising for a named individual does not become deductible because it serves a charitable purpose.

 

A church can qualify without applying for an IRS determination letter if it meets the tax-law requirements, which is why our guide to how churches are treated for US tax purposes distinguishes tax-exempt status from donor substantiation. The IRS also lists the 501(c)(3) exemption requirements.

Based on our client scenario at TFX: An expat gives $300 to a qualifying church and keeps a bank record; the payment can potentially support an itemized deduction. A separate $300 payment to an individual’s personal crowdfunding page is not deductible as a gift to a qualified organization, even if the individual needs medical help.

How do tax deductions on donations work?

Charitable donations reduce taxable income through Schedule A when itemized deductions are allowed; they do not generally reduce AGI. A charitable contribution deduction therefore works after AGI is calculated, while a valid QCD can affect income earlier because qualifying IRA amounts are excluded.

A donation tax deduction starts with the payment itself, but no tax result is final until you confirm the recipient, records, itemizing decision, and applicable percentage limits. IRS Tax Topic 506 summarizes the itemizing and substantiation rules, while Schedule A reports cash on line 11, noncash property on line 12, and prior-year carryovers on line 13.

The 4-step process below shows why the deduction changes taxable income rather than AGI.

 

Based on our client scenario at TFX: A married couple filing jointly has $120,000 of AGI and $28,000 of itemized deductions before giving. A $6,000 cash gift raises itemized deductions to $34,000, which is $2,500 above the 2025 standard deduction of $31,500; AGI stays $120,000. At a 22% marginal rate, the extra $2,500 deduction would reduce federal income tax by about $550 before considering other tax effects.

That result is not a full $6,000 economic benefit compared with taking the standard deduction; only the amount by which total itemized deductions exceed the standard deduction changes taxable income. This is also why a contribution tax deduction should be evaluated with the rest of Schedule A rather than in isolation.

So, are charitable contributions tax deductible? Yes, when the gift meets the recipient, substantiation, itemizing, and percentage-limit rules. The phrase refers to the gifts themselves; the deduction is the allowable amount reported after applying those rules.

A donation to charity can also produce no federal income-tax benefit in a particular year. If a taxpayer claims the standard deduction, an otherwise valid itemized gift normally does not create a separate federal deduction, although the payment still went to a qualified organization.

A gift or charity donation is deductible only when the payment is to or for the use of a qualified organization and the taxpayer satisfies the filing and record rules. The wording does not create a special category; the IRS applies the same Schedule A framework and percentage limits.

A donation tax exemption is also different from a deduction. The federal rule does not “exempt” the amount from AGI simply because you gave cash; instead, an allowed itemized gift reduces taxable income after AGI, subject to Schedule A and the contribution ceilings.

Already filed? Have your 2025 charitable-deduction entries reviewed for reporting errors.

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Can non-itemizers deduct charitable contributions?

For the 2025 tax year, taxpayers who claim the standard deduction generally cannot take charitable deductions on Schedule A. The temporary pandemic-era nonitemizer rules are no longer available for 2025, while a separate 2026 rule allows eligible cash gifts up to $1,000, or $2,000 jointly.

For 2025, itemizing is normally required; the new nonitemizer deduction starts with 2026 returns.

 

A donation tax credit is not the federal benefit at issue here. A credit reduces tax dollar for dollar, while the 2025 charitable-giving rule is generally an itemized deduction; the IRS gifts and charitable contributions FAQ addresses deduction rules, and the 2026 nonitemizer provision is also a deduction rather than a credit.

The 2026 law also adds a 0.5%-of-AGI floor for itemizers and a separate limitation on the tax benefit of itemized deductions for taxpayers in the 37% bracket. Neither rule should be back-applied to a 2025 return.

IRA owners should separately review how Roth and traditional IRAs work for US expats before assuming an IRA transfer qualifies.

What is the minimum donation for a tax deduction?

The IRS sets no general minimum gift amount for 2025: even $1 can be deductible if every rule is met and the taxpayer itemizes. The practical threshold is whether total itemized deductions beat the 2025 standard deduction, which starts at $15,750 for a single filer.

The following 3 record categories apply before the dollar amount becomes meaningful on a return:

• Cash or check: Keep a bank record or written record from the charity regardless of amount.
• Payroll giving: Keep the payroll record plus the pledge card or other charity document showing the organization.
• Noncash property: Keep a receipt and valuation records, with extra filing or appraisal requirements as value increases.

The standard deduction is $15,750 for single or married filing separately, $31,500 for married filing jointly or a qualifying surviving spouse, and $23,625 for head of household. Our minimum-income filing guide uses the updated 2026 filing figures where applicable.

 

 

Based on our client scenario at TFX: A taxpayer gives $50 by card to a qualified organization and keeps the card statement plus charity confirmation, so the gift has basic substantiation. A separate $50 cash payment with no bank or charity record can fail the recordkeeping rule even though the amount is small. Use our tax-document checklist to gather proof before filing.

The IRS’s written-acknowledgment rules explain the $250 threshold. For the standard deduction, the IRS’s post-2025-law inflation-adjustment update confirms the revised 2025 figures used here.

Which donations qualify for tax deductions?

A donation qualifies only if it is voluntary, goes to or for the use of an eligible organization, is properly substantiated, and falls within the applicable AGI limit. A charity tax deduction does not apply to political gifts, personal gifts, or the value of volunteer time.

The following 5 conditions help identify qualifying charitable donations before you file:

• The recipient is an IRS-qualified organization or another recipient allowed by a specific rule.
• The gift is money, eligible property, or qualifying unreimbursed volunteer expense.
• You did not receive equal value back for the payment.
• You have the records required for the amount and property type.
• You apply the correct AGI ceiling and any carryforward rules.

A valid gift-to-charity tax deduction starts with the recipient: giving to an individual or political candidate does not qualify.

 

The following 3 common mistakes can make a gift nondeductible or reduce the amount claimed:

• Giving directly to a person instead of through a qualified organization.
• Treating a political contribution as a charitable gift.
• Assuming a foreign organization qualifies without checking the US rules or an applicable treaty.

A donation tax deduction can cover cash or eligible property, but the allowable amount depends on the recipient, substantiation, valuation, and AGI rules. A valid economic gift is not enough if the recipient itself is not qualified.

The IRS provides its own rules for deductible charitable gifts. One 2025 change expands deductibility for contributions to federally chartered veteran service organizations exempt under section 501(c)(19), even when membership is not limited primarily to wartime veterans.

For an expat donating foreign securities or other overseas property, the gift deduction does not replace separate US reporting that may apply to foreign financial assets; our foreign asset reporting guide covers those filing systems.

501(c)(3) donations tax deductible? Gifts to many section 501(c)(3) organizations qualify, but “501(c)(3)” is not the entire legal definition of an eligible recipient. Certain government units, churches, and other organizations can receive deductible gifts under the broader rules, so confirm the recipient rather than relying only on a label.

Tax deductible charity organizations can be checked through the IRS Tax Exempt Organization Search. US expats should also remember that direct gifts to foreign charities are generally not deductible, with treaty-based exceptions for certain Canadian, Mexican, and Israeli organizations that carry additional conditions.

Cash vs. non-cash donations

A cash donation tax deduction uses the amount actually given, while noncash gifts require a defensible fair market value and may trigger extra reporting above $500. Qualifying charitable donations of stock, crypto, or household goods also face property-specific valuation and AGI rules.

Cash usually has the simplest records; noncash property becomes documentation-sensitive above $500 and generally appraisal-sensitive above $5,000, subject to exceptions.

 

For noncash deductions over $500, use our guide to the IRS noncash-contribution form. The IRS’s noncash substantiation requirements explain the supporting records, while Form 8283 Section A generally covers deductions over $500 through $5,000 and Section B plus a qualified appraisal generally applies above $5,000, subject to exceptions such as certain publicly traded securities.

 

 

Based on our client scenario at TFX: A taxpayer can give $2,000 cash and, subject to the applicable ceiling, start with a $2,000 deduction amount. If the taxpayer instead gives publicly traded stock held more than 1 year with an $800 basis and $2,000 FMV, a $2,000 FMV deduction may be available without recognizing the $1,200 built-in gain, subject to the property and recipient rules.

Do not confuse the noncash-donation filing rules with Form 1099-C cancellation of debt, which reports canceled debt and is a separate tax issue.

Are volunteer expenses deductible?

You cannot deduct the value of volunteer time, but unreimbursed expenses directly connected with services for a qualified organization can qualify. Charitable driving may use the statutory rate of 14 cents per mile, and parking or tolls can be added when properly related.

The following 5 volunteer-cost rules separate deductible expenses from personal costs:

• Potentially deductible: 14 cents per charitable mile, or actual unreimbursed vehicle expenses directly related to the service.
• Potentially deductible: Parking and tolls paid while performing the charitable service.
• Potentially deductible: Supplies bought only for the volunteer activity and not reimbursed.
• Potentially deductible: Required uniforms not suitable for everyday use, plus qualifying upkeep.
• Not deductible: The value of your labor, lost wages, or ordinary personal living costs.

Only unreimbursed costs directly connected to charitable service qualify; your time itself has a $0 deduction value.

 

Based on our client scenario at TFX: A volunteer drives 120 miles for a qualified charity and pays $12 for parking. Using the 14-cent rate, the mileage amount is $16.80; adding parking produces $28.80 of potentially deductible unreimbursed expense, assuming the trip and records meet the rules.

Charitable mileage is separate from the rules in our moving-expense deduction guide. Other personal costs can have different treatment too, so our guide to which financial fees are tax deductible should not be used as a substitute for the volunteer-expense rules.

How to claim charitable donations on your tax return

For a 2025 return filed in 2026, a charitable contribution deduction is generally reported on Schedule A after you verify the recipient, records, and applicable limit. Charitable contributions paid in cash go on line 11, noncash property on line 12, and carryovers on line 13.

The following 5 filing steps cover the ordinary itemized-deduction process:

1. Confirm the recipient. Use IRS records or the organization’s documentation to verify that the gift went to an eligible recipient.
2. Gather substantiation. Match bank records, charity acknowledgments, valuation support, and brokerage records to each gift.
3. Compare deductions. Add Schedule A deductions and compare them with your 2025 standard deduction before choosing to itemize.
4. Report each category. Enter cash, noncash property, and carryovers on the correct Schedule A lines.
5. Attach required support. Include any noncash or vehicle forms that must accompany the return before e-filing or mailing.

Schedule A lines 11–13 handle ordinary gifts, while an IRA QCD is reported through the IRA-distribution lines of Form 1040.

 

The tax form for charitable donations is therefore not one universal form: Schedule A handles ordinary itemized gifts, while additional forms depend on the property and transaction. Our expat IRS form checklist can help you check the rest of a cross-border return before filing.

Preparing a 2025 expat return? TFX can handle donation reporting with your filing.

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Charitable donation documentation checklist

For a 2025 return, keep 5 record types in view: payment proof, charity acknowledgments, noncash details, appraisal support, and brokerage or transfer records. A $250 gift needs a contemporaneous acknowledgment, while noncash deductions above $500 move into additional reporting requirements.

The following 5 checkbox items are designed to be saved before filing:

• Bank or card record: Keep it. Attach only if specifically required during a later IRS process.
• Written charity acknowledgment for a $250+ gift: Keep it; normally do not attach it to the return.
• Form 8283 when the noncash deduction exceeds $500: Attach it with the return.
• Qualified appraisal when required, generally for property deductions above $5,000: Keep it; attach the appraisal only when the rules specifically require attachment.
• Brokerage or transfer statement for securities: Keep it to support ownership, transfer date, basis, and FMV.

For vehicle gifts above $500, the charity may provide Form 1098-C or an equivalent written acknowledgment, and attachment rules can apply. Keep a complete copy of everything submitted with the 2025 return.

Required documents for claiming deductions

Documentation changes at specific thresholds: every cash gift needs a bank or charity record, each gift of $250 or more needs a contemporaneous written acknowledgment, and a noncash deduction over $500 requires Form 8283. Higher-value property can also require a qualified appraisal.

The $250 acknowledgment rule applies per contribution, while the noncash filing and appraisal rules use separate $500 and $5,000 thresholds.

 

A contemporaneous acknowledgment must be obtained by the earlier of the date you file the return or its due date, including extensions. The IRS’s substantiation guidance for charitable contributions explains the underlying record rules, including what the charity should state about goods or services provided in return.

Missing required substantiation can disallow a deduction even when the transfer to the charity actually occurred. Check the documentation threshold before filing rather than trying to recreate records after an IRS request.

The IRS’s current record-retention guidance uses a 3-year period in the ordinary case, with longer periods for specific situations. Keep charitable-gift records longer when a carryover or other open tax issue makes them relevant, and see our guide to how long to preserve tax and financial records before disposing of original substantiation.

Deadlines and important dates

A gift generally must be completed by December 31, 2025, to count on a 2025 calendar-year return. A properly mailed check can count when mailed, a credit-card gift counts when charged, and a required written acknowledgment must be obtained by the earlier filing-date test.

For a 2025 deduction, December 31, 2025, is the key giving cutoff; documentation and filing deadlines follow afterward.

 

Year-end transfers can take processing time, so our last-minute US tax return checklist is most useful before the final week of December. For broader timing decisions, review our year-end tax planning strategies.

The IRS keeps current filing materials on its noncash-contribution form page. For a gift already made, focus on the actual 2025 completion date and the records required for that transaction rather than the date you later prepare the return.

Solve your tax question – ask professionals

For a 2025 return, professional review is most useful when a noncash gift exceeds $5,000, several similar items must be aggregated, an IRA transfer affects taxable income, or foreign-charity treaty rules apply. Those situations require more than entering a receipt total on Schedule A.

The following 4 questions are good candidates for a return review:

• Does my foreign charity qualify under a US treaty exception?
• Does my stock, crypto, artwork, or other property need a qualified appraisal?
• Did my IRA transfer meet every QCD condition before December 31?
• Did I apply the correct AGI ceiling and carryforward to this year’s gift?

Bring the following 5 items so the reviewer can trace the tax treatment efficiently:

• Your 2025 Form 1040 draft and Schedule A.
• Donation receipts and written acknowledgments.
• Brokerage, wallet, or property-transfer records.
• Appraisals and noncash contribution workpapers.
• IRA statements and Form 1099-R if a QCD is involved.

TFX explains when a second set of eyes can help in our guide to hiring an expat tax professional. The IRS also lists its own taxpayer help channels if your question concerns an IRS account, notice, form, or filing status.

Strategies for maximizing your tax deductions

For 2025, the tax benefits of donating to charity depend on whether you itemize, what asset you give, the recipient’s status, and the applicable 60%, 50%, 30%, or 20% AGI ceiling. Strategy should start with those rules rather than the size of the gift alone.

The following 5 strategies cover the main ways donors can coordinate timing, asset type, and retirement distributions:

1. Donate appreciated assets directly. Long-term capital-gain property given to a qualified organization can often be deducted at FMV while avoiding recognition of the built-in gain, subject to property and percentage-limit rules.
2. Use a QCD when eligible. An IRA owner age 70½ or older can direct an eligible transfer to charity, which may be more useful than an itemized gift when the taxpayer does not itemize.

Qualified charitable distribution (QCD) rules and examples

For 2025, a qualified charitable distribution lets an IRA owner who is at least age 70½ direct up to $108,000 from an eligible IRA to an eligible charity. The transfer must move directly from the IRA trustee, and the nontaxable amount cannot also be itemized.

QCD eligibility callout: You must be age 70½ on the transfer date. The payment must come directly from an IRA other than an ongoing SEP or SIMPLE IRA; a 401(k), 403(b), or governmental 457(b) cannot make a QCD directly.

For a married couple filing jointly, each spouse can separately qualify for the $108,000 2025 annual ceiling using that spouse’s own IRA. A one-time split-interest election can cover up to $54,000 in 2025, and that amount counts inside the $108,000 annual ceiling.

The following 4 mistakes can turn an intended QCD into a taxable distribution or otherwise break the intended treatment:

• Having the IRA pay the owner first and then writing a personal check to the charity.
• Trying to send the payment directly from a 401(k) instead of first completing any appropriate IRA rollover.
• Directing an ordinary QCD to an ineligible recipient, such as a donor-advised fund.
• Failing to obtain the charity acknowledgment needed to support the transfer.

Based on our client scenario at TFX: A 74-year-old expat has a $20,000 RMD and wants to give $10,000. A valid $10,000 QCD sent directly by the IRA trustee can count toward the RMD and exclude that $10,000 from taxable IRA income; a $10,000 personal cash gift would instead rely on itemizing and Schedule A.

 

 

For the account context behind these rules, see our guide to US retirement accounts for Americans abroad. For filing, the IRS’s 2025 Form 1040 instructions explain how QCDs are reported, while Publication 526 confirms the age 70½ eligibility rule and the $108,000 limit for 2025.

QCD vs. regular charitable deduction comparison

For 2025, a QCD can lower the taxable portion of an IRA distribution without requiring Schedule A, while a regular cash gift generally reduces taxable income only if the taxpayer itemizes. The 2 approaches cannot be stacked on the same dollars as a double deduction.

A QCD works above the itemized-deduction decision by excluding eligible IRA income; a regular gift works through Schedule A after AGI is calculated.

 

Based on our client scenario at TFX: A single 72-year-old has $14,000 of other itemized deductions and wants to give $5,000. A $5,000 personal cash gift raises itemized deductions to $19,000, only $3,250 above the $15,750 standard deduction; a valid $5,000 QCD can instead exclude the full eligible IRA amount from income without requiring itemization.

The better result depends on IRA taxability, other itemized deductions, AGI-sensitive provisions, and the taxpayer’s charitable goals. A QCD should not be treated as a second deduction after the IRA exclusion has already been claimed.

How QCDs interact with RMDs

For 2025, a QCD can satisfy part or all of an IRA owner’s required minimum distribution when the transfer meets the QCD rules and occurs within the year. RMDs generally begin at age 73, while QCD eligibility starts earlier at age 70½.

The following 3-step timeline shows how the two rules connect:

• IRA transfer: The trustee sends the eligible amount directly to the charity by December 31, 2025.
• Charity receipt: The donor keeps the acknowledgment showing the organization and whether goods or services were provided.
• RMD reconciliation: The QCD counts toward the year’s RMD, and only the remaining RMD amount still needs to be distributed if the QCD did not cover it all.

Based on our client scenario at TFX: An IRA owner has a $20,000 2025 RMD and completes a valid $12,000 QCD. The $12,000 counts toward the RMD, leaving $8,000 still to be distributed for the year; the QCD portion is reported under the special IRA-distribution rules rather than as a second Schedule A gift.

Beneficiary planning can change who is taking distributions and whose age or account controls the rule, so inherited-IRA cases deserve separate review. Our summary of the RMD guidelines effective for 2025 explains the broader distribution schedule.

1. Bunch gifts into one itemizing year. Combining planned giving can push itemized deductions above the standard deduction in one year, followed by the standard deduction in another.
2. Use a donor-advised fund carefully. A contribution to a qualified sponsoring organization can create a current deduction subject to the rules, but later grants from the account are not new deductions for the donor.
3. Document workplace giving. Payroll contributions can qualify when properly substantiated; an employer’s matching amount is not the employee’s additional deduction.

The donation tax deduction limit matters when choosing between cash and appreciated property because the applicable AGI percentage can differ. The tax breaks for charitable donations also depend on whether the taxpayer receives value in return, so a “strategy” cannot override substantiation or quid-pro-quo rules.

The tax benefits of charitable giving differ by strategy: QCDs can reduce taxable IRA income, while ordinary gifts generally work only through itemized deductions.

How to choose the right donation strategy

For 2025, the right giving method depends on 4 decision points: whether you itemize, whether you own appreciated property, whether you are age 70½ or older with an eligible IRA, and whether you want to separate the tax-year contribution from later grant recommendations.

The following 5-step decision flow keeps the choice tied to tax facts:

• Do you itemize? If yes, cash or property gifts may create a Schedule A deduction; if no, compare the QCD route if eligible.
• Do you own appreciated assets? Consider donating eligible long-term property directly instead of selling first.
• Are you at least 70½ with an eligible IRA? Compare a QCD with a personal cash gift.
• Do you want to bunch several years of planned giving? Concentrating gifts can help total itemized deductions exceed the standard deduction.
• Do you want current-year funding with later grant recommendations? A properly structured donor-advised fund may fit, but QCDs generally cannot be directed to a donor-advised fund.

Use the method that matches your actual asset, account, and recipient. A high-value property gift or a cross-border recipient can add valuation, treaty, or reporting rules that change the best fit.

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When charitable donation limits make planning important

For 2025, AGI ceilings can prevent a taxpayer from deducting an entire gift in the year it is made. Cash to a 50%-limit organization can reach 60% of AGI, while long-term capital-gain property deducted at FMV is commonly subject to a 30% ceiling.

The main 2025 planning rule is that cash and appreciated property can use different AGI ceilings, and excess amounts can generally carry forward for up to 5 years.

 

Based on our client scenario at TFX: A taxpayer with $100,000 of AGI gives $40,000 of long-term appreciated stock to a 50%-limit public charity and claims FMV. The common 30% ceiling limits the current-year amount to $30,000 before interaction with other gifts, leaving $10,000 potentially available for carryforward.

Track the applicable ceiling before a large year-end transfer. Giving cash and appreciated stock in the same year can change the ordering calculation, so the simple percentages should not be applied independently when several categories are present.

What are the limits for charitable donation deductions?

For 2025, the donation tax deduction limit is generally 60% of AGI for cash to a 50%-limit organization, but 50%, 30%, or 20% ceilings can apply to other gifts. The correct percentage depends on the property, recipient category, and whether FMV or another amount is used.

The maximum tax deduction for donations is not one universal dollar cap; for most individual gifts, the limit is a percentage of AGI tied to the gift and recipient.

 

The percentage limit is applied after classifying the gift and recipient, not from a single universal ceiling. If several percentage categories apply in the same year, the ordering rules can change the current-year amount.

The IRS donation limit framework also includes ordering rules when one taxpayer makes gifts subject to different percentages in the same year. A donation cap for taxes should therefore be calculated across the full contribution mix rather than by applying one percentage to each gift independently.

Based on our client scenario at TFX: A taxpayer with $50,000 of AGI gives $35,000 cash to a qualifying 50%-limit organization and has no other gifts. The 60% ceiling is $30,000, so up to $30,000 is deductible for 2025 and the remaining $5,000 can generally carry forward, subject to the carryover rules.

Carryovers created because an AGI ceiling is exceeded can generally be used for the next 5 years, but they retain the character and limit category of the original gift and interact with current-year contributions.

Common charitable deduction mistakes to avoid

For 2025, 4 recurring errors can disallow or reduce an otherwise intended deduction: giving to a nonqualified recipient, missing required records, overstating noncash FMV, and deducting volunteer time. Each error maps to a specific recipient, substantiation, valuation, or service rule.

The following 4 mistakes are worth checking before filing:

• Nonqualified recipient: Recheck the “Which donations qualify” section and verify the organization.
• Missing receipt or acknowledgment: Recheck the documentation sections and obtain required records before the acknowledgment deadline.
• Overvalued property: Recheck the cash-vs.-noncash section and use the IRS valuation and appraisal rules.
• Volunteer time claimed as a gift: Recheck the volunteer-expense section and deduct only qualifying unreimbursed costs, not labor.

A valid gift can still lose its deduction when the taxpayer misses a documentation or valuation requirement.

 

Self-audit the recipient, amount, records, and Schedule A entry together. Fixing only the arithmetic does not cure a missing acknowledgment or an ineligible recipient.

Check before donating money: beware of fake charities

For the 2025 and 2026 filing season, a payment to a fake or nonqualified charity is not deductible. The IRS advises donors to verify organizations before giving, watch for pressure tactics and lookalike names, and avoid sending sensitive information or money through suspicious links.

The following 5 checks reduce both fraud risk and deduction risk before money leaves your account:

• Search the organization in the IRS Tax Exempt Organization Search.
• Confirm the legal name and website instead of relying on a message, social-media post, or QR code.
• Reject pressure to pay immediately by gift card, cryptocurrency to an unknown wallet, or other hard-to-reverse method.
• Keep a receipt showing the verified organization, date, and amount.
• Recheck the recipient after disasters or major events, when copycat fundraising pages can appear quickly.

Warning: A sincere payment sent to the wrong entity does not become deductible because the donor intended to support a charitable cause. Verify the recipient before giving.

The IRS’s 2026 fraud guidance says fake charities remain a tax-scam risk, and its current tax-scam page specifically notes that donations to fake charities are not deductible. TFX also covers IRS fraud-awareness warnings and the 2025 Dirty Dozen tax scams.