Can I deduct charitable donations if I take the standard deduction in 2025?

Yes, starting with 2025 tax returns, the One Big Beautiful Bill Act (OBBBA) restored a limited above-the-line charitable deduction for taxpayers who take the standard deduction. This is great news for the roughly 90% of Americans who do not itemize.

The new deduction limits for 2025:

• Single filers: Up to $1,000 in cash charitable donations
• Married filing jointly: Up to $2,000 in cash charitable donations
• This is in addition to claiming the standard deduction

What qualifies:

• Cash donations only (not property, clothing, food, or other non-cash contributions)
• Contributions must go to qualified public charities under IRC Section 501(c)(3)
• Donor-advised funds (DAFs) do not qualify
• Donations to private foundations generally do not qualify
• You'll need a written acknowledgment from the charity for donations of $250 or more

How to claim it: The deduction is reported on Schedule 1-A as an above-the-line adjustment to income. You do not need to itemize on Schedule A to claim it.

Context: A similar provision existed during COVID relief (2020 and 2021) but expired after 2021. The OBBBA revived and expanded it. The 2021 version allowed only $300/$600; the 2025 version allows $1,000/$2,000.

For itemizers (2025 and 2026 transition note): If you do itemize, be aware that beginning in 2026, a new floor will apply on the charitable deduction for high earners. For 2025 returns, itemizers can still deduct charitable contributions in full (subject to the standard AGI percentage limitations). Taxpayers who regularly give large amounts may want to maximize their 2025 donations before the 2026 rules take effect.