Can taxpayers take an above-the-line charitable deduction if they don't itemize in 2025?
Executive summary
The short answer: No — taxpayers cannot claim the new above-the-line charitable deduction for non‑itemizers for the 2025 tax year; that provision becomes effective for taxable years beginning after December 31, 2025 (i.e., starting in the 2026 tax year) [1] [2]. As a result, gifts made in calendar year 2025 generally must be claimed under the pre‑existing rules (itemize to deduct or take only the standard deduction) unless a taxpayer uses other permitted strategies under current law [3] [4].
1. The statute’s timing: the new above‑the‑line deduction starts in 2026, not 2025
The One Big Beautiful Bill Act (OBBBA) creates a permanent above‑the‑line deduction for non‑itemizers, but that statutory change applies to taxable years beginning after December 31, 2025 — meaning taxpayers will be able to use the $1,000 (single) / $2,000 (married filing jointly) above‑the‑line deduction beginning in the 2026 tax year rather than for 2025 returns [1] [2] [5].
2. What that means for gifts given in calendar year 2025
Donations made during 2025 must be reported under the law that governed the 2025 tax year; the new non‑itemizer deduction is not yet available for those gifts, so taxpayers who want a charitable deduction for 2025 generally must itemize under the pre‑existing rules in order to deduct their 2025 gifts [3] [4]. Multiple tax advisers and wealth firms explicitly advise front‑loading or “bunching” gifts into 2025 or using donor‑advised funds in 2025 to capture current‑law benefits before the OBBBA’s different itemizer rules and floors take effect in 2026 [4] [6].
3. The size and limits of the future non‑itemizer deduction
When it becomes available for 2026, the non‑itemizer above‑the‑line deduction is limited to cash gifts to qualified public charities and is capped at $1,000 for single filers and $2,000 for married joint filers; it excludes gifts to donor‑advised funds and certain private foundations, per practitioner summaries and nonprofit advisers [1] [2] [3]. Several sources reiterate that non‑cash gifts and many common giving vehicles won’t qualify for this small above‑the‑line benefit [2] [3].
4. Simultaneous changes that make 2025 strategically important
OBBBA also imposes a 0.5% of AGI floor on itemizer charitable deductions and caps the value of itemized deductions for top‑bracket taxpayers at 35% beginning in 2026, changes that create a time‑sensitive planning environment in 2025: affluent donors are being urged to consider accelerating gifts into 2025 to maximize the higher current‑law offset, while non‑itemizers will need to wait until 2026 to access the modest new above‑the‑line break [5] [7] [4].
5. Competing narratives and the stakeholders’ incentives
Nonprofit and wealth‑management outlets emphasize the positive — that up to 144 million taxpayers could gain a modest incentive to give beginning in 2026 — while fiscal analysts note the revenue cost and the offsetting floors and caps on itemizers, framing the legislative package as roughly revenue‑neutral across provisions [8] [9]. Advisers and charities have an implicit agenda to encourage year‑end giving or donor‑advised‑fund strategies for 2025, since those tactics let donors lock in current rules before the new floors and caps apply [4] [6].
6. Bottom line for someone planning gifts in 2025
For calendar‑year 2025 donations the new above‑the‑line deduction is not available; taxpayers seeking a deduction on their 2025 return must meet existing itemization rules or employ current‑law strategies (bunching, DAFs, QCDs where applicable) and should consult a tax professional about which 2025 moves make sense given the donor’s income, gift timing, and the exclusions that apply to the new non‑itemizer deduction [3] [6] [2].