Questions & Answers

What is the Credit for Contributions Made to Qualifying Charitable Organizations?

You can claim a credit if you made cash contributions to qualifying charitable organizations .

The following table shows the maximum amount of credit you can qualify for:

Filing Status Contributions Made To Maximum Amount of Credit
Single or Head of Household Charitable Organization $400
Married Filing Jointly or Married Filing Separately* Charitable Organization $800

*If you're filing as Married Filing Separately but you could have filed as Married Filing Jointly, you may take only 1/2 of the total credit that you and your spouse would have been allowed to take on a joint return up to $400.

If the allowable credit is more than your tax or if you have no tax, you may carry forward the unused credit for the next 5 years.

You may qualify for this credit if you make cash contributions to a qualifying charitable organization. You may also qualify for this credit if you make cash contributions to a qualified charity through an umbrella type of charitable organization. In this case, you must designate your donation to a member charitable organization or member group fund that would qualify on a stand-alone basis.

This credit is available only to individuals. Corporations may not claim this credit. A partnership may not pass the credit through to its partners. An S corporation may not pass the credit through to its shareholders.

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