In most cases, no. If you claim the standard deduction instead of itemizing, you generally cannot deduct charitable donations on your federal income tax return.
Here's the current federal rule:
- If you itemize deductions on your federal return, qualifying charitable donations to eligible organizations can generally be deducted, subject to IRS rules and limits.
- If you take the standard deduction, charitable contributions generally do not provide an additional federal tax deduction.
There was a temporary exception during the COVID-19 pandemic that allowed many taxpayers taking the standard deduction to deduct a limited amount of cash charitable contributions, but that provision has expired.
If you're trying to decide whether to itemize, it can help to compare your total itemized deductions—including:
- Charitable donations
- State and local taxes (subject to the federal limit)
- Mortgage interest
- Certain other deductible expenses
If the total exceeds your standard deduction, itemizing may reduce your taxes.
If you're asking about a state income tax return, the rules vary by state, and some states allow charitable deductions even if you don't itemize federally. If you tell me your state and the tax year you're asking about, I can explain the rules that apply.
