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Charitable Contribution Deductions 2026

New rules for charitable contribution deductions starting in 2026, including a 0.5% floor and carryforward rules.

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Jan 29, 2026
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How do AGI limits and carryover rules work for large charitable gifts to public charities like Tunnel to Towers?

Large cash gifts to public charities such as are generally deductible up to 60% of the donor’s adjusted gross income (AGI), with gifts of appreciated securities limited to 30% of AGI, and excess amoun...