Cash contributions to a public charity in 2022, 2023, 2024, and 2025: 60% of your Adjusted Gross Income each year
Cash contributions to a public charity after 2025: 50% of your AGI
Contributions of short-term capital gain property to a public charity: Same as above
Cash and short-term gain contributions to a private foundation: 30% of your AGI
Contributions of long-term capital gain property to a public charity: 30% of your AGI
Contributions of long-term capital gain property to a private foundation: 20% of your AGI
the current law for 2022 and future years can always be changed
