A Charitable Deduction for Non-Itemizers Returns
Part of our 2025 Tax Law Changes guide — the complete breakdown of the One Big Beautiful Bill Act.
Most taxpayers take the standard deduction, which normally means charitable gifts produce no tax benefit. The 2025 One Big Beautiful Bill Act revived an above-the-line charitable deduction for non-itemizers.
How it works
- Taxpayers who take the standard deduction can deduct a limited amount of cash charitable contributions (on the order of $1,000 single / $2,000 married filing jointly).
- It is a permanent, above-the-line deduction beginning in a defined start year.
- It generally applies to cash gifts to qualifying public charities — not donor-advised funds or non-cash property.
Planning context
For itemizers, the usual strategies still apply: bunching, gifts of appreciated securities, and qualified charitable distributions from IRAs. The non-itemizer deduction is modest, but it restores a reason for the majority of taxpayers to keep records of their charitable giving. Remind clients to retain contemporaneous written acknowledgments for gifts of $250 or more.
Educational and current as of publication. Tax figures, thresholds, and effective dates change and many provisions are temporary — confirm the current statute and IRS guidance before relying on any point here. Not legal or tax advice.
