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You Make the Call - Aug. 14, 2025

Published:
By: NATP Staff
Discover how new charitable deduction rules in 2026 impact married couples filing jointly. Learn how James and Olivia can deduct up to $2,000 in donations without itemizing, reduce taxable income, and save $440 in taxes under §170(p) of the One Big Beautiful Bill Act.

Question: James and Olivia file jointly and claim the standard deduction. In 2026, they donated $2,400 in cash to qualified public charities. They have no mortgage interest or other deductions large enough to itemize. Can they deduct any of their charitable contributions? If so, how much tax will they save?

Answer: Yes. Beginning in tax year 2026, married couples filing jointly may deduct up to $2,000 in cash contributions to qualified charities, even if they do not itemize. This below-the-line deduction is available under §170(p), added by the One Big Beautiful Bill Act.

James and Olivia may deduct $2,000 of their $2,400 donations, reducing their taxable income. If their taxable income before the deduction was $100,000, the deduction lowers it to $98,000. Assuming they’re in the 22% tax bracket, this results in $440 tax savings: $2,000 × 22% = $440 tax savings.

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NATP Staff

The NATP team is dedicated to supporting tax professionals with expert insights, industry updates, and resources that help them serve their clients with confidence.

Information included in this article is accurate as of the publication date. This post does not reflect tax law changes or IRS guidance that may have occurred after the publishing date.