AGI limit (percentage limitation)
A ceiling on charitable deductions expressed as a percentage of adjusted gross income, varying by gift type and recipient.
Charitable deductions are capped as a share of adjusted gross income. Publication 526 sets out the full ladder, and the IRS summarizes it as contributions generally limited to 50% of adjusted gross income, with 30% and 20% limitations applying in certain cases depending on the type of organization and the type of property given.
Publication 526 also carries a 60% figure for cash gifts to public charities, which is higher than the 50% the summary page leads with. The IRS has separately stated that beginning in 2026 the 60% limit on cash charitable contributions made by an individual to a public charity is made permanent.
For household-goods donors these ceilings almost never bind: they matter when someone gives appreciated stock, real property, or an unusually large share of their income in one year. Amounts disallowed by a percentage limit are generally carried forward.
Sources
- Publication 526 (2025), Charitable Contributions, full textIRS, IRS publication
- Charitable contribution deductionsIRS, IRS guidance
- Understanding the Working Families Tax Cuts: Individual Tax Provisions, video text scriptIRS, IRS guidance
Definitions describe the rule as published. They are not tax advice, and almost every threshold above has an exception attached to it in the underlying publication. Confirm anything that affects a return with a qualified tax professional.
Related terms
Carryover
Charitable contributions you could not deduct this year because of a percentage limit, carried forward to future years.
Capital gain property
Donated property that would have produced a long-term capital gain if you had sold it instead of giving it away.
Automatic revocation
Loss of tax-exempt status for failing to file a required annual return or notice for three consecutive years.
Group exemption ruling
A ruling under which a parent organization's exemption covers affiliated subordinates that are not individually listed.
Values with the source attached
DeductiBee applies a cited fair-market-value range to everything you donate, keeps the photo with the record, and exports a Form 8283 worksheet when you file.
