What this line means
The total of your charitable contributions made in cash, by check, or by electronic payment (credit card, online payment, payroll deduction) to qualifying organizations. This includes donations to churches, schools, nonprofit hospitals, public charities, and other 501(c)(3) organizations. Cash contributions are generally deductible up to 60% of your AGI.
Does this apply to you?
- You donated money to a church, synagogue, mosque, or other religious organization
- You made cash donations to nonprofit organizations like the Red Cross, United Way, or Habitat for Humanity
- You made donations through employer payroll deductions to qualifying charities
- You donated through online platforms like GoFundMe where the recipient is a registered 501(c)(3)
Easy to overlook
Donations over $250 require a written acknowledgment For any single donation of $250 or more, you need a written receipt from the charity that states the amount, the date, and whether you received any goods or services in return. A canceled check or bank statement alone is not sufficient for donations of $250 or more. Get the acknowledgment before filing. 1 IRS Publication 526 — Charitable Contributions
Payroll deduction contributions are deductible If your employer offers charitable giving through payroll deduction (like the Combined Federal Campaign), those amounts are deductible. Your pay stub or W-2 may show these deductions. Keep your final pay stub of the year as documentation. 2 General filing pattern — charitable deduction documentation requirements
Watch out for this
Claiming donations to individuals, political campaigns, or non-qualifying organizations. GoFundMe donations to help a specific person are not deductible — only donations where the recipient is a registered 501(c)(3). Political contributions are never deductible. Use the IRS Tax Exempt Organization Search tool to verify an organization qualifies.
Footnotes
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IRS Publication 526, Charitable Contributions. https://www.irs.gov/pub/irs-pdf/p526.pdf ↩
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IRS Schedule A (Form 1040) Instructions. See also IRS Publication 17, Your Federal Income Tax. https://www.irs.gov/pub/irs-pdf/p17.pdf ↩