Question: James and Olivia file jointly and claim the standard deduction. In 2026, they donated $2,400 in cash to qualified public charities. They have no mortgage interest or other deductions large enough to itemize. Can they deduct any of their charitable contributions? If so, how much tax will they save?
Answer: Yes. Beginning in tax year 2026, married couples filing jointly may deduct up to $2,000 in cash contributions to qualified charities, even if they do not itemize. This below-the-line deduction is available under §170(p), added by the One Big Beautiful Bill Act.
James and Olivia may deduct $2,000 of their $2,400 donations, reducing their taxable income. If their taxable income before the deduction was $100,000, the deduction lowers it to $98,000. Assuming they’re in the 22% tax bracket, this results in $440 tax savings: $2,000 × 22% = $440 tax savings.
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Information included in this article is accurate as of the publish date. This post is not reflective of tax law changes or IRS guidance that may have occurred after the date of publishing.