If you're among the roughly 90% of taxpayers who claim the standard deduction, charitable giving just got more rewarding. Beginning with your 2026 tax return, you can deduct qualifying donations even without itemizing—a benefit that disappeared after the pandemic-era provision expired.

What's the Non-Itemizer Charitable Deduction?

Under the One Big Beautiful Bill Act (OBBBA), which became law on July 4, 2025, a new above-the-line deduction allows taxpayers who take the standard deduction to also write off charitable contributions:

  • Single filers: Up to $1,000 in charitable deductions
  • Married filing jointly: Up to $2,000 in charitable deductions

This is in addition to the standard deduction, not a replacement for it. Think of it as a bonus tax break specifically for charitable giving.

Why This Matters

Before the Tax Cuts and Jobs Act of 2017 roughly doubled the standard deduction, about 30% of taxpayers itemized their deductions. That number has since plummeted to around 10%.

The result: for the vast majority of Americans, there was no tax benefit to charitable giving. Whether you donated $0 or $5,000 to charity, your tax bill was the same—unless your total itemized deductions exceeded the standard deduction threshold.

The new non-itemizer deduction changes that equation. Now, charitable giving can reduce your taxable income even if you take the standard deduction.

How Much Could You Save?

The tax savings depend on your marginal tax bracket:

  • A married couple in the 22% bracket who donates $2,000 saves $440 in federal taxes
  • A single filer in the 24% bracket who donates $1,000 saves $240 in federal taxes
  • A married couple in the 32% bracket who donates $2,000 saves $640 in federal taxes

These savings come on top of any state tax benefits, depending on where you live.

What Qualifies for the Deduction

Not every charitable contribution counts toward the non-itemizer deduction. To qualify, donations must be:

Cash contributions only. Unlike the itemized charitable deduction, which allows deductions for donated property, the non-itemizer deduction is limited to cash gifts. This includes payments by check, credit card, or electronic transfer.

Made to qualifying organizations. Your donation must go to a 501(c)(3) organization, religious organization, or other qualified charitable entity. Political contributions and donations to individuals do not qualify.

Properly documented. Keep receipts and acknowledgment letters for all donations. For contributions of $250 or more, you'll need written acknowledgment from the charity.

Important Change: The New Charitable Deduction Floor

Here's something to watch: the same legislation that created the non-itemizer deduction also introduced a "floor" for itemized charitable deductions starting in 2026.

If you do itemize, you can now only deduct charitable contributions that exceed 0.5% of your adjusted gross income (AGI). For a household with $150,000 in AGI, that means the first $750 in charitable donations isn't deductible.

This floor doesn't apply to the non-itemizer deduction—it only affects those who itemize. But it's worth understanding if you're deciding whether to itemize or take the standard deduction.

How to Claim the Deduction

The non-itemizer charitable deduction is an above-the-line deduction, meaning you claim it before calculating your adjusted gross income. You don't need to file Schedule A (itemized deductions) to claim it.

When filing your 2026 taxes (due in April 2027), you'll report qualifying charitable contributions on the appropriate line of Form 1040. The specific line and any supplemental forms will be detailed in IRS instructions for the 2026 tax year.

Maximizing Your Charitable Tax Benefits

If you're charitably inclined, here are strategies to consider for 2026:

Bunch your donations. If you typically give less than $1,000 (or $2,000 for couples) annually, consider consolidating two years' worth of giving into a single year to maximize the deduction.

Use donor-advised funds. You can contribute to a donor-advised fund to claim the deduction now, then distribute grants to specific charities over time.

Track everything. Keep meticulous records of all donations, including date, amount, and recipient organization.

Consider qualified charitable distributions. If you're 70½ or older, donating directly from your IRA to charity (up to $105,000 in 2026) may provide even greater tax benefits.

The Bottom Line

For the nine out of ten taxpayers who take the standard deduction, the new non-itemizer charitable deduction restores a meaningful tax incentive for giving. It won't make you rich, but it does mean that your generosity can reduce your tax bill—even if you never touch Schedule A.

If charitable giving is part of your financial plan, make sure you're tracking your donations carefully in 2026. That $1,000 or $2,000 deduction is there for the taking.