The maximum charitable deduction for 2025 depends on your income, the type of property donated, and the type of organization receiving the gift. The tax law sets percentage of adjusted gross income limits for different categories of donations. Cash gifts to many public charities often have the highest limit, while gifts of appreciated property and contributions to certain private foundations have lower limits. If your contributions exceed the applicable percentage in 2025, the excess is not lost entirely in many cases, because it may be carried forward and deducted in future years, subject to the same kind of limits. Because Congress sometimes changes these percentages or temporarily increases them, you need to review the specific rules that apply to the 2025 tax year when preparing your return.
