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IRS.gov Website
Publication 976
taxmap/pubs/p976-002.htm#en_us_publink100075842

Charitable Giving Incentives(p7)

rule
taxmap/pubs/p976-002.htm#en_us_publink100075843

Temporary Suspension of Limits on Charitable Contributions(p7)

rule
taxmap/pubs/p976-002.htm#en_us_publink100075844

Individuals.(p7)

rule
In most cases, the amount of charitable contributions you can deduct on Schedule A as an itemized deduction is limited to a percentage (usually 50%) of your adjusted gross income (AGI) and by an overall limitation on itemized deductions. Qualified contributions are not subject to these two limitations. But see Limitation, later, for a limit that does apply. A "qualified contribution" must meet the following criteria.
taxmap/pubs/p976-002.htm#en_us_publink100075845
Exception.(p7)
Qualified contributions don’t include a contribution to a segregated fund or account for which you (or any person you appoint or designate) have or expect to have advisory privileges with respect to distributions or investments based on your contribution.
taxmap/pubs/p976-002.htm#en_us_publink100078079
Limitation.(p7)
Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. You can carry over any contributions you are not able to deduct for 2017 because of this limit. In 2018, treat the carryover of your unused qualified contributions as a carryover of contributions subject to the 50% limit.
taxmap/pubs/p976-002.htm#en_us_publink100078080
Election.(p7)
You make the election by entering the amount of your qualified contributions on the dotted line next to line 16 of Schedule A. Be sure to also include this amount in the total you report on line 16.
taxmap/pubs/p976-002.htm#en_us_publink100075846

Corporations.(p7)

rule
A corporation (other than an S corporation) may elect to deduct qualified cash contributions without regard to the 10% taxable income limit if the contributions were made for relief efforts after August 22, 2017, and before January 1, 2018, for Hurricane Harvey or Tropical Storm Harvey, Hurricane Irma, or Hurricane Maria; or after October 7, 2017, and before January 1, 2018, for California wildfires, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3)) or donor advised funds described in section 4966(d)(2). The corporation's deduction for these qualified contributions is limited to 100% of taxable income (as modified for the 10% limit) minus the corporation's deduction for all other charitable contributions. Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% limit.
taxmap/pubs/p976-002.htm#en_us_publink100075847

Partners and shareholders.(p7)

rule
Each partner in a partnership and each shareholder in an S corporation makes a separate election to have the appropriate limit not apply.
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More information.(p7)

rule
For more information, see Pub. 526, Charitable Contributions. Pub. 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions.