Facts registry
What is the 2026 charitable deduction for non-itemizers, cash gifts cap (§170(p)), single?
$1,000
The Charitable deduction for non-itemizers, cash gifts cap (§170(p)), single for TY2026 is $1,000. Source: Public Law 119-21 (One Big Beautiful Bill Act) (§70424); IRS One Big Beautiful Bill provisions page. Checked against that source on 2026-10-11.
Where it comes from
- Value
- $1,000
- Applies to
- TY2026
- Jurisdiction
- United States, federal
- Primary source
- Public Law 119-21 (One Big Beautiful Bill Act) (§70424); IRS One Big Beautiful Bill provisions page
- Last checked
- October 11, 2026
- Registry id
- irs.charitable.nonitemizer-cap.single.2026
§70424(a): "Section 170(p) is amended-- (1) by striking `$300 ($600' and inserting `$1,000 ($2,000'"; effective for "taxable years beginning after December 31, 2025." IRS: "Beginning with tax year 2026, individuals who do not itemize may deduct up to $1,000 of cash contributions made to eligible charitable organizations ($2,000 for married taxpayers filing jointly)." §170(p) computes it "without regard to subsections (b)(1)(G)(ii), (b)(1)(I), and (d)(1)": no 0.5% floor, no carryover. Not indexed.
Calculations that use it
When one of these runs, the response returns this constant alongside the result, with its source — so a number in an answer traces back to the notice that set it.
Get it programmatically
The whole registry as JSON — every constant with its value, period, primary source, and check date. No key required.
curl https://worthune.com/api/v1/factsQuestions
Common questions
- What is the 2026 charitable deduction for non-itemizers, cash gifts cap (§170(p)), single?
- The Charitable deduction for non-itemizers, cash gifts cap (§170(p)), single for TY2026 is $1,000. Source: Public Law 119-21 (One Big Beautiful Bill Act) (§70424); IRS One Big Beautiful Bill provisions page. Checked against that source on 2026-10-11.
- Where does this number come from?
- Public Law 119-21 (One Big Beautiful Bill Act) (§70424); IRS One Big Beautiful Bill provisions page. We record the primary source for every constant our models use, along with the date a person last checked the value against it — in this case 2026-10-11. A figure without a source and a date cannot be told apart from a stale one.
- Which calculations use this figure?
- One Worthune model uses it: charitable-bunching. When one of them runs, the response returns this constant alongside the result, with its source, so the number in an answer can be traced back to the notice that set it.
- How do I get this figure programmatically?
- GET https://worthune.com/api/v1/facts returns the whole registry as JSON — every constant with its value, period, primary source, and check date. No key is required.
Related constants
- IRC §401(a)(17) annual compensation limit — $360,000
- 401(k) age-50 catch-up contribution limit — $8,000
- 401(k)/403(b) employee elective deferral limit — $24,500
- IRC §415(c) overall defined-contribution limit — $72,000
- ACA applicable percentage, top of the table (300–400% FPL), TY2026 — 9.96%
- ACA applicable percentage, bottom of the table (< 133% FPL), TY2026 — 2.1%
We maintain this registry against its primary sources on a best-efforts basis and version every change publicly. It is reference information, not tax or financial advice — verify against the primary source before relying on a figure. Spotted something wrong or out of date? Tell us at support@worthune.com.