Charitable giving limitations

Charitable giving limitations only apply when you make charitable donations of substantial sizes relative to your adjusted gross income. Charitable giving limitations don't concern most charitable donations.

Cash charitable giving limitations

If you make cash charitable donations, the tax deduction charitable giving limitation is generally 50% of adjusted gross income, but in some cases 30% charitable giving limitation applies.

Property charitable giving limitations

For property charitable giving, the tax deduction limit is usually 30% of adjusted gross income. However, sometimes the tax deduction limit for property charitable giving is either 50% or 20%. What your charitable giving limit is depends on where the charitable donation is made (50% limit organization or capital gain property). The overall charitable giving limit is 50% of adjusted gross income.

If your charitable giving donations are subject to any limitations, a 5 years carryover rule for charitable donations applies.

Itemized deduction charitable giving limitations

Even if  your charitable donations are within the charitable giving limits, your overall charitable tax deduction is subject to the 3% reduction to itemized tax deductions if your adjusted gross income exceeds a certain income limit.

Volunteer expenses

The tax deduction limitation for unreimbursed expenses you incur while doing volunteer work for a charity is:

• 50% of adjusted gross income if your services were for a 50% limit organization such as a church or college, or
• 30% of adjusted gross income if your services were on behalf of an organization other than a 50% limit organization.