Category

Charitable

Type

Itemized

2025 Limit

Up to 50% of AGI (30% for appreciated property to private foundations)

2026 Limit

Up to 50% of AGI (30% for appreciated property to private foundations)

IRC Reference

IRC § 170

Eligibility

All itemizing taxpayers

Notes / Description

Clothing/household items must be in good condition. Appraisal required for items $5,000+. Appreciated assets deducted at FMV with no capital gains.