Charitable Deduction 2027 60% AGI Cap Calculator
Estimate your 2027 charitable deduction across cash, stock, and property — with AGI percentage limits and 5-year carryforward.
2027 Charitable Deduction AGI Limits
For 2027, the cash-to-public-charity limit remains 60% of AGI (made permanent under OBBB; this was a TCJA expansion from the prior 50% limit). Appreciated long-term capital gain property to public charity: 30% of AGI at fair market value (no recognition of gain). Cash to private non-operating foundations: 30% AGI. Appreciated stock to private foundations: 20% AGI. Excess carries forward 5 years. Source: IRC §170(b), OBBB §70408. Last updated: May 2026.
Order of Application
AGI limits stack but with ordering: cash to public charities applies first against the 60% limit. Then appreciated stock fills the 30% bucket. Then private foundation contributions. The IRS computes each category against its specific limit, then aggregates — but total deduction across all categories can't exceed 60% of AGI in any single year.
Donating Appreciated Stock vs Cash
Donating appreciated stock held >1 year is double-tax efficient: you deduct FAIR MARKET VALUE (not basis) AND avoid the capital gain you'd owe if you sold. A $30K stock with $10K basis gives the same $30K deduction as $30K cash, but you also skip $4,000+ in capital gains tax. ALWAYS donate appreciated stock first before cash to maximize impact.
5-Year Carryforward Mechanics
Amounts exceeding the AGI limit carry forward up to 5 years. Carried-forward contributions are deductible in their ORIGINAL category — so excess cash carries as cash (60% limit in future year), excess stock as stock (30% limit). At end of 5 years, unused contribution is permanently lost. Plan large gifts across multiple years.
Frequently Asked Questions
What's the 2027 cash charitable deduction limit?
60% of AGI for cash contributions to public charities (qualifying 501(c)(3) operating organizations). This 60% limit was originally a TCJA expansion from 50% and was made PERMANENT under the OBBB tax law. It applies to cash given to schools, hospitals, religious orgs, food banks, and most public nonprofits.
What's the 2027 appreciated stock deduction limit?
30% of AGI when donating long-term appreciated capital gain property (held more than 1 year) to public charities at fair market value. This 30% AGI cap is separate from but stacks with the 60% cash limit \u2014 you can give both cash and stock in the same year up to a combined 60% AGI total.
Can I carry forward excess charitable contributions?
Yes \u2014 up to 5 years. Each year's excess (over its applicable AGI limit) becomes a carryforward to use in future years subject to those future years' AGI limits. After 5 years, any unused carryforward is permanently lost. Track carefully \u2014 IRS audits often catch carryforward calculation errors.
Is it better to donate cash or stock to charity in 2027?
Almost always donate appreciated long-term stock first. You get the SAME deduction amount (fair market value) but ALSO avoid the capital gains tax you'd owe if you sold. On $30K appreciated stock with $10K basis, you save $30K \u00d7 your bracket + $20K \u00d7 LTCG rate = often $9,500+ vs $7,200 cash deduction value.
What about donations to a Donor-Advised Fund?
DAFs are sponsored by public charities, so cash to a DAF gets the 60% AGI limit and stock gets the 30% AGI limit (same as direct gifts). The deduction happens when you contribute to the DAF \u2014 not when the DAF later grants to ultimate recipients. This enables bunching strategies.
How does the OBBB charitable rule differ from prior law?
OBBB made the TCJA-era 60% cash limit permanent (prior law was 50%). It also retained the elimination of the 'Pease' phaseout that reduced itemized deductions for high earners. The 30% stock and private foundation limits were not changed.