AGI Limits
Donation Limits by Type
How much you can deduct based on donation type
2026 Deduction Limits
| Donation Type | Limit | Notes |
|---|---|---|
| Cash (Public Charity) | 60% AGI | Standard cash contributions |
| Appreciated Assets | 30% AGI | Stocks, real estate held > 1yr |
| Private Foundations | 30% AGI | Cash or non-cash to private orgs |
| QCD (IRA) | $105,000 | Direct transfer from IRA (Age 70.5+) |
Smart Giving Strategies
Donate Appreciated Stock
Avoid capital gains tax
Deduct full market value
QCD (Age 70.5+)
Direct IRA to charity
Reduces AGI, not just income