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claiming charitable items as a tax deduction

Which Charitable Items Are Tax-Deductible?

Written by Tax Defense Network December 5, 2025

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Overview

Understanding what qualifies as a charitable contribution and what you can deduct on your tax return is essential if you want to make the most of your generosity. The IRS allows taxpayers to claim deductions for donations made to qualified organizations, but the rules can be more nuanced than many people realize. From determining which groups are eligible to receive deductible contributions to knowing what documentation you need, proper guidance can help ensure you get the tax benefits you deserve. This overview breaks down the key requirements, types of qualified organizations, and limitations surrounding cash and non-cash donations so you can confidently navigate charitable giving at tax time.

Key Takeaways

Only donations to qualified organizations are deductible. To claim a charitable contribution, your donation must be made to an IRS-recognized organization.
Documentation is essential for every deductible contribution. Whether donating cash or property, you must maintain records such as receipts, bank statements, written acknowledgments, or appraisals (when required).
Deduction limits depend on the type of donation and organization. Most cash gifts are limited to 60% of your AGI, while certain property contributions and gifts to specific organizations may be subject to lower limits.

What is a Charitable Contribution?

Per the IRS, a “charitable contribution is a donation or gift to, or for the use of, a qualified organization. It is voluntary and is made without getting, or expecting to get, anything of equal value.” This may be cash or property and generally cannot be more than 60% of your adjusted gross income (AGI). It’s also important to note that you must itemize if you want to claim any donations on your tax return.

Which Organizations Are Qualified To Receive Deductible Contributions?

As noted above, you can only deduct contributions made to qualifying organizations. This includes a vast array of nonprofit groups.

Types of Qualified Organizations

Generally, only the following types of organizations are considered qualified when claiming a deduction on your tax return.

Nonprofit groups created under the laws of the United States (or any states or territory of the U.S.) that are religious, charitable, educational, scientific, or literary in purpose, or that work to prevent cruelty to children or animals. Certain organizations that foster national or international amateur sports competition also qualify.
War veterans’ organizations, including posts, auxiliaries, trusts, or foundations organized in the United States or any of its possessions.
Fraternal societies, orders, and associations operating under the lodge system (domestic only). Your donation only qualifies for this type of organization if it is used solely for charitable, religious, scientific, literary, or educational purposes, or to prevent animal cruelty.
Nonprofit cemetery companies or corporations, if none of the contribution goes toward the care of a specific crypt or lot.
The United States or any state (including D.C.), a U.S. possession, a political subdivision of a state or U.S. possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. Your donation must be solely used for public purposes.

The following list is just an example of some of the qualified nonprofit organizations:

Churches, synagogues, mosques, and other religious organizations
Charitable organizations such as Make a Wish, United Way, Habitat for Humanity, and Big Brothers Big Sisters of America.
Colleges
Museums
Hospitals & medical research
Volunteer fire companies
Civil defense organizations

If you’re unsure whether your organization qualifies, you can always check by going to IRS.gov/TEOS.

Which Donations Are Tax-Deductible?

In general, you can deduct donations of money and property you make to a qualified organization, as long as it is not set aside for use by a specific person. If you donate property, you typically deduct the fair market value (FMV) of the item at the time of contribution.

Charitable Contributions That Qualify

Cash donations
Stocks, bonds, and mutual shares (FMV) – you can only deduct up to 30% of your AGI with this type of donation.
Clothing and jewelry (FMV)
Furniture and household goods (FMV)
Artwork (FMV, unless you are the artist, in which case it is limited to cost basis)
Vehicles (manufactured mainly for use on public streets, roads, and highways) – if the vehicle’s FMV is higher than $500, you can either deduct the FMV at the date of donation, or the gross proceeds from the sale of the vehicle (by the charitable organization), whichever is smaller.
Donor-Advised Fund
Private Foundation – cash donations are limited to 30% of your AGI

If you contribute non-cash donations valued at $500 or more, you must complete Form 8283, Noncash Charitable Contributions, and attach it to your Form 1040 when filing. You may also be required to provide a written appraisal (does not include donated stock).

Non-Deductible Contributions

The following types of contributions are not eligible as a deduction on your taxes.

Contributions to non-qualified organizations
Raffle, bingo, or lottery tickets
Membership dues or fees
Donated blood
Value of your time or services
Tuition
Political contributions
Appraisal fees
Crowdfunding donations (such as GoFundMe campaigns)
Gifts to foreign organizations
Donations without documentation – bank records, receipts, or written communication from the charity are required for cash donations of any size. Non-cash donations over $250 also require written acknowledgement (those over $500 require additional documentation).

Charitable Donations FAQs

Are the weekly cash donations to my church deductible?

Yes, but you must have either a receipt, canceled check, or statement (bank or credit card) to claim them on your return. Any single donation over $250 also requires a written acknowledgment from the church. The total of your cash donations must not exceed 60% of your AGI.

If my cash donations in a single year exceed the 60% threshold, can I roll over any excess amount?

Yes. You can carry over the additional amount and deduct it for up to five subsequent years. Any excess amount is still subject to the same annual giving limits.

Do tickets to a charity event, like a dinner or a gala, count as a donation?

Yes, but you cannot deduct the full amount of your ticket. You must deduct the FMV of the dinner or ticket from the total cost. For example, if you paid $150 for a gala ticket that has an FMV of $75, you may deduct $75 as a charitable contribution.

Do purchases of auction items count as charitable contributions?

Generally, no. If you paid less than the FMV for the item at the auction, you cannot claim any of the amount as a donation.

I volunteer at a local animal shelter. Can I claim my travel expenses?

Yes. You can deduct the cost of gas for traveling to and from the shelter, or claim the volunteer mileage rate, which is currently 14 cents per mile (2025).

I volunteer for Big Brothers Big Sisters. Can I claim a charitable donation for taking my little to dinner and a movie?

Yes and no. The money spent on your little’s ticket and meal is deductible. The cost for your meal and ticket is not.

Can I claim charitable donations if I take the standard deduction on my tax return?

No. You must itemize if you want to claim any charitable contributions.

If I round up my bill for charity while shopping at a retail store, can I claim that donation?

Yes! If the amount is under $250, a copy of the store receipt showing the donation should be sufficient. For those over $250, you would need a letter from the charity acknowledging your donation.

Final Thoughts

Charitable giving can be both personally meaningful and financially beneficial, but only when you understand how IRS rules apply to your contributions. By donating to qualified organizations, keeping proper records, and staying aware of AGI limits and deduction rules, you can maximize your tax savings while supporting the causes that matter most to you. If you’re unsure whether your organization qualifies or you need help determining the deductibility of a specific donation, a tax professional can provide clarity and help ensure your return is filed accurately.