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.