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What are the tax rules for donating to a 501(c)(3)?

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Beginning with the 2026 tax year, under the OBBBA, you can deduct up to $1,000 in cash gifts to qualified public charities ($2,000 for joint filers) even if you take the standard deduction. If you itemize, you can deduct contributions above 0.5% of your AGI. High-income taxpayers have an added limit: the value of the deduction is capped at 35 cents per dollar donated.