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
The rule as published, not tax advice; confirm anything that affects a return with a tax professional.
Related: Carryover, Capital gain property, Automatic revocation, Bunching. Browse every term.
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.
