What are the limitations on deducting cash charitable contributions for married person filing a separate return?
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For tax year 2025 and beyond, the limitations on deducting cash charitable contributions for a married person filing a separate return are as follows:
1. General Percentage Limitation
- Cash contributions to 50% limit organizations (such as churches, educational institutions, hospitals, publicly supported charities, and certain private operating foundations) are generally subject to a 60% of adjusted gross income (AGI) limit for individuals. However, for married individuals filing separately, the limit is applied to each spouse’s separate AGI, not the combined AGI.
2. Special Rules for Married Filing Separately
- If you are married but file separately, the deduction limits apply to your own AGI, not your spouse’s. You cannot combine AGI for purposes of the charitable deduction limits.
- If your spouse itemizes deductions, you must also itemize; you cannot claim the standard deduction if your spouse itemizes.
3. 0.5% Floor (Effective for Tax Years Beginning After December 31, 2025)
- For tax years beginning after December 31, 2025, a new rule applies: You may only deduct charitable contributions to the extent that the aggregate of such contributions exceeds 0.5% of your contribution base (AGI). This means the first 0.5% of AGI in charitable contributions is not deductible; only the amount above that threshold is deductible.
4. 60% Limit Coordination
- The 60% limit for cash contributions is reduced by the amount of other contributions allowed under the 50% limit. For each year, the 60% limit is applied first to cash contributions, and then the 50% and 30% limits are applied to other types of contributions.
5. Contributions to Other Organizations
- Cash contributions to organizations not in the 50% limit category (such as certain private foundations) are subject to a 30% of AGI limit.
6. Carryover of Excess Contributions
- If your contributions exceed the applicable AGI limits, the excess can be carried forward for up to five years, subject to the same percentage limitations in the carryover years.
7. Community Property States
- In community property states, each spouse generally reports half of the community income and deductions, including charitable contributions, unless the contribution is made from separate property.
8. Substantiation Requirements
- For any cash contribution, you must maintain a bank record or written communication from the donee showing the name of the organization, the date, and the amount.
- For contributions of $250 or more, you must have a contemporaneous written acknowledgment from the charity.
9. Special Rule for Non-Itemizers
- For tax years beginning after December 31, 2025, non-itemizers (those who claim the standard deduction) may claim an above-the-line deduction for cash contributions up to $1,000 ($2,000 for joint filers), but this is not available to married individuals filing separately unless both spouses qualify.
10. Summary Table of Limits (for Married Filing Separately, 2025 and Beyond)
Note: The 0.5% floor means you must subtract 0.5% of your AGI from your total charitable contributions before applying the percentage limits.
Example
If your AGI is $50,000 and you make $2,000 in cash contributions to a 50% limit organization:
- 0.5% of $50,000 = $250. Only $1,750 ($2,000 - $250) is potentially deductible.
- The 60% limit is $30,000, so $1,750 is fully deductible (assuming you itemize and meet all substantiation requirements).
Conclusion
For a married person filing separately, cash charitable contributions are generally deductible up to 60% of your AGI for gifts to 50% limit organizations, but only to the extent the total exceeds 0.5% of your AGI (for 2026 and later). Contributions to other organizations may be subject to a 30% limit. Any excess can be carried forward for five years. Community property rules may affect the allocation of deductions in certain states.
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