In most cases, a donation to a qualified charity is deductible as an itemized deduction in the tax year in which it is given. This applies to donations regardless of whether you give directly to the charity or contribute to a donor-advised fund or other structured giving program.

Donations can be cash (which the tax code defines as gifts made by check or credit card), real property, goods, or assets. To get the tax benefit of any charitable gifts, you must itemize your donations as deductions on Form 1040, Schedule A.

However, tax laws and regulations could limit the deductibility of charitable gifts based on several factors, including the donor's income, the type of gift made, and the type of organization to which the gift is made.

Organizations qualifying as tax-exempt
Income limits on donations
Limits based on the type of gift donated
Claiming limited deductions in future tax years
Summary of applying the carryforward to excess contributions
Total deductions reduced for high-income earners

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