How much can itemizers claim in donations without receipts when filing jointly in 2025?
Executive summary
For the 2025 tax year, married taxpayers filing jointly who itemize can deduct charitable donations on Schedule A, but the IRS requires documentation: cash gifts under $250 may be substantiated with bank records or canceled checks, while any single gift of $250 or more requires a written acknowledgment from the charity to substantiate the deduction [1] [2]. The new One Big Beautiful Bill Act changes that take effect for non‑itemizers and add a 0.5% AGI floor for itemizers begin after Dec. 31, 2025, meaning taxpayers should plan around 2026 changes but rely on 2025 substantiation rules when filing for 2025 [3] [4].
1. The baseline rule in 2025: itemizers can deduct donations but must substantiate them
Taxpayers who itemize on Schedule A for 2025 remain eligible to deduct charitable contributions under longstanding IRS rules, but the deductions are allowed only with appropriate substantiation and subject to the usual AGI percentage limits for different types of gifts (cash vs. non‑cash) [1] [5]. The IRS guidance explains that for cash donations, bank records or canceled checks can support a deduction for smaller gifts, while other documentation and forms apply for non‑cash contributions [6] [1].
2. The practical ceiling for “no‑receipt” cash donations when filing jointly in 2025
In practice, married couples filing jointly who itemize can claim cash donations for the 2025 year without a formal written acknowledgment only when each individual contribution to a single charity is less than $250 and is supported by a bank record, credit card statement, or canceled check; once an individual contribution reaches $250 or more, the IRS requires a contemporaneous written acknowledgment from the charity to substantiate the deduction [2] [1]. This means there is no aggregate “no‑receipt” dollar cap carved out by the IRS beyond the $250 threshold per contribution rule, but large cumulative giving without proper acknowledgments risks being disallowed if any single gift meets the $250 rule [2].
3. Other documentation thresholds and special rules that matter for joint filers
Non‑cash gifts have separate documentation requirements—gifts over $5,000 generally require a qualified appraisal and Form 8283, and limits on deductibility vary by asset type (for example, up to 60% of AGI for cash to public charities and lower percentages for appreciated property) [1] [5] [6]. For married couples filing jointly, these percentage limits and appraisal rules still apply in 2025, so “no‑receipt” strategies are even less tenable for sizable non‑cash gifts [5] [6].
4. The regulatory context: why 2025 documentation matters and what’s changing in 2026
Advisors are urging donors to accelerate or “bunch” giving into 2025 to lock in deductibility under 2025 rules because the One Big Beautiful Bill Act introduces an above‑the‑line deduction for non‑itemizers and a 0.5% of AGI floor for itemizers beginning in 2026, changes that alter incentives and could complicate substantiation and planning going forward [3] [4]. Those changes do not retroactively alter 2025 substantiation requirements, but they create a planning imperative: donors who want deductions for 2025 should ensure they retain the standard bank or written records needed to support any claimed gift [3] [4].
5. Bottom line, risks, and practical advice embedded in the rules
Bottom line: for a married couple filing jointly and itemizing for 2025, individual cash gifts under $250 can be deducted if supported by bank records or similar proof; individual gifts of $250 or more require a written acknowledgment from the charity to be deductible, and large or non‑cash gifts carry additional appraisal and percentage‑of‑AGI limits [2] [1] [5]. The reporting analyzed does not provide a special aggregate “no‑receipt” cap beyond the per‑contribution $250 rule for 2025, and taxpayers should preserve contemporaneous records and seek professional guidance because 2026 law changes will reshape deductibility and planning strategies [2] [3] [4].