Bunching
Concentrating two or more years of charitable giving into one tax year so that year clears the standard deduction, then taking the standard deduction in the off years.
Bunching works when your itemized deductions without charitable giving sit just under the standard deduction. Giving two years at once pushes one year over the line; the other year takes the standard deduction.
For 2026 the cash-only deduction for non-itemizers adds a variation: keep up to $1,000 single or $2,000 joint of cash giving for the off year, where the standard path can now deduct it. Donated goods do not qualify for that deduction.
A donor-advised fund is a common way to bunch, but not the only one. Paying pledges early or timing a large clean-out into the itemizing year also works, as long as the records are kept.
Sources
The rule as published, not tax advice; confirm anything that affects a return with a tax professional.
Related: Itemized deduction, Standard deduction, SALT cap, AGI limit (percentage limitation). 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.
