The New Charitable Deduction for Non Itemizers
What It Means for You, Who Qualifies, and How Much You Can Deduct on Your 2025 Tax Return?
What Is the New Charitable Deduction for Non Itemizers?
Beginning with your 2025 federal tax return, the IRS now allows a brand‑new charitable deduction for taxpayers who do not itemize. This change, created under the One Big Beautiful Bill Act (OBBBA), restores a popular tax benefit that millions of Americans relied on before it expired in 2021.
If you give to charity but normally take the standard deduction, this new rule may finally allow you to deduct your donations again — but only if you understand what counts, how much you can deduct, and how to document your contributions properly.
This guide breaks everything down in plain English so you can see whether you qualify and how much you may be able to deduct.
What Is the New Charitable Deduction for Non‑Itemizers?
Under OBBBA, taxpayers who take the standard deduction may now claim an above‑the‑line deduction for qualifying charitable contributions.
This means:
You can deduct charitable giving without itemizing
It reduces your Adjusted Gross Income (AGI)
It may increase your refund or lower your tax bill
It applies to tax years 2025 through 2028
This deduction is designed to encourage charitable giving and support nonprofits across the country.
How Much Can You Deduct?
The IRS sets annual caps on how much non‑itemizers can deduct.
Maximum Deduction Amounts
Up to $600 for Married Filing Jointly
Up to $300 for all other filing statuses
These are maximums — your actual deduction depends on how much you donated and whether your contributions meet IRS requirements.
What Counts as a Qualified Charitable Contribution?
To qualify for the deduction, your donation must be:
A cash contribution
Made to a qualified 501(c)(3) organization
Paid during the 2025 tax year
Supported by proper documentation
Examples of qualifying donations:
Cash
Checks
Debit or credit card payments
Online donations
Payroll deduction contributions
What does not qualify:
Non‑cash donations (clothing, furniture, household items)
Donations to individuals
GoFundMe or personal fundraising campaigns
Political contributions
Value of volunteer time
Raffle tickets, auctions, or fundraising purchases
Only cash contributions to qualified charities count toward the deduction.
Income Limits and Phaseouts
Unlike some other OBBBA deductions, the charitable deduction for non‑itemizers:
Does not phase out based on income
Is available to all taxpayers who take the standard deduction
Is limited only by the IRS dollar caps
This makes it one of the simplest and most accessible new deductions.
Documentation Requirements (Very Important)
The IRS requires proof of your donation.
Acceptable documentation includes:
Bank statements
Credit card statements
Receipts from the charity
Payroll deduction records
Email confirmations for online donations
For donations of $250 or more, you must have a written acknowledgment from the charity that includes:
The amount donated
The date
A statement confirming no goods or services were received in exchange
Without proper documentation, the IRS may deny the deduction.
Why This Deduction Matters
This deduction can:
Reduce your taxable income
Increase your refund
Encourage charitable giving
Support local nonprofits
Benefit taxpayers who previously received no tax advantage for donating
For many households, this deduction is a meaningful way to give back while lowering their tax bill.
How to Know Your Exact Deduction Amount
To calculate your deduction, we must:
Total all qualifying cash donations
Confirm each charity is IRS‑qualified
Verify documentation meets IRS standards
Apply the IRS deduction cap
Report the deduction correctly on your return
Even though the deduction is simple, many taxpayers misreport donations or claim contributions that don’t qualify — which can lead to IRS notices.
Why You Should Contact Avari Tax Before Filing
This deduction is new, valuable, and easy to misinterpret.
At Avari Tax & Financial Services, we:
Review your charitable contributions
Confirm your charities are IRS‑qualified
Ensure your documentation meets IRS requirements
Apply the correct deduction limits
Maximize your refund under the new law
Explain everything in plain English
If you give to charity, this deduction could put real money back in your pocket — but only if it’s handled correctly.
Ready to See If You Qualify?
If you made charitable donations in 2025, you may be eligible for a meaningful new deduction.
Let us help you calculate it accurately and make sure you get every dollar you’re entitled to.
Visit AvariTax.com or contact us directly to get started.
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