You Make the Call - Sept. 24, 2026

Question: Judy, a single taxpayer who claims the standard deduction, decided in 2026 to increase her charitable giving to use the nonitemizer charitable deduction that allows up to a $1,000 ($2,000 MFJ) deduction for charitable gifts.

During the year, she makes a $600 credit card donation to her church, a $250 donation of used clothing and household goods, and gives $150 through a regular personal crowdfunding campaign for a neighbor’s medical expenses. Which charitable contributions qualify for Judy’s 2026 nonitemizer deduction?

Answer: Only Judy’s $600 credit card donation to her church qualifies for the 2026 nonitemizer charitable deduction, provided she obtains the required contemporaneous written acknowledgment. A credit card contribution is treated as a cash contribution for this purpose.

For 2026, §170(p) allows a taxpayer who does not itemize to deduct up to $1,000 ($2,000 MFJ) per tax year, of qualifying cash contributions to organizations described in §170(b)(1)(A). Contributions to donor-advised funds and supporting organizations described in §509(a)(3) do not qualify.

The $250 donation of used clothing and household goods does not qualify for the §170(p) deduction because it is a noncash contribution. The $150 crowdfunding payment does not qualify because it was made to or for an individual, rather than to a qualified charitable organization.