You Make the Call - Sept. 10, 2026

Question: In November 2026, Jordan, a single taxpayer who will claim the standard deduction, makes a $1,400 contribution by check directly to a local food bank. The food bank is a qualified public charity described in §170(b)(1)(A) and is not a supporting organization. Jordan receives a contemporaneous written acknowledgment stating the food bank provided no goods or services in exchange for the contribution. Jordan has no other charitable contributions for the year. What charitable contribution deduction may Jordan claim for 2026?

Answer: Jordan may deduct $1,000. Section 170(p) allows an individual who does not itemize to deduct qualifying cash contributions up to $1,000, or $2,000 for a joint return. For taxpayers who do not itemize, §63(b)(4) allows the §170(p) charitable contribution deduction in computing taxable income, in addition to the standard deduction allowed under §63(b)(1).

Because Jordan is single, will not itemize and made a qualifying $1,400 cash contribution, the 2026 charitable contribution deduction is limited to $1,000. The 0.5% floor that applies to itemized charitable contributions beginning in 2026 does not reduce this deduction because §170(p) applies without regard to §170(b)(1)(I).