Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Itemized Deductions

Gifts to Charity

Limits on Charitable Deductions

Taxpayers whose total contributions are more than 20 percent of their AGI may only be able to deduct a percentage of their contributions and then carry over the remainder to another tax year. The percentage varies, depending on the type of gift and the type of charitable organization. More information on these limitations is available in Publication 17. Refer taxpayers affected by limits on charitable deductions to a professional tax preparer.