New in 2026: A $1,000 Charitable Deduction—No Itemizing Needed

If you usually take the standard deduction (and don’t itemize), a new federal tax change arriving in 2026 may make charitable giving a little more rewarding at tax time.

Under the 2025 House of Representatives Bill 1, taxpayers who do not itemize will be able to claim an “above-the-line” charitable deduction for cash gifts to qualified charities—up to $1,000 for single filers and $2,000 for married couples filing jointly.

What counts—and what doesn’t

To qualify, donations must generally be made in cash or cash-equivalent forms such as check, credit card, or electronic payment (not household goods or other property).

One important limitation: this non-itemizer deduction is for cash gifts only and does not apply to contributions to donor-advised funds (DAFs).

Why it matters

Since the standard deduction increased in recent years, many households no longer itemize—meaning they haven’t received a federal tax deduction for charitable gifts. This new provision restores a simple way for standard-deduction filers to receive a modest tax benefit for supporting causes they care about.

Planning ahead: what donors should know

This change can be especially helpful if you’re building a giving plan that’s steady and sustainable:

• Consider an annual gift plan: If you’re a standard-deduction filer, you may want to plan up to $1,000 (or $2,000 joint) in qualifying cash gifts during the year to maximize the deduction.
• Keep good records: Save confirmations/receipts for your contributions so you’re ready at tax time.
• If you itemize, rules also change: Beginning in 2026, itemizers may face a new 0.5% of AGI “floor,” meaning only charitable gifts above that threshold are deductible. Some summaries also note a cap on the value of deductions for top earners.

How this fits into planned giving

Planned giving isn’t only for the distant future—it’s about aligning generosity with smart financial choices. For many supporters, this new 2026 deduction can be an easy starting point: a straightforward annual gift that supports mission-driven work now, while you consider longer-term options like beneficiary designations, bequests, or other legacy gifts.

SBMM can share general information, but we’re not tax advisors. Please consult your tax professional about your specific situation.