charitable donations made in 2022

[Rambo70]

Is 100% of your 2022 charitable donations tax deductible?  Is the tax law regarding charitable donations the same as it was for tax year 2021? 

Thank you.

[Bsch4477]

In 2021, the limit was increased to 100% of an individual’s annual gross income in order to incentivize charitable giving during the COVID-19 pandemic.

But the 2022 charitable contribution rules have reverted back to no more than 50% of your AGIfor cash contributions. The limit is 30% of AGI for non-cash contributions (for example, donating shares of stock). 

[Rambo70]

Thank you, Bsch4477, for your quick response.  But I need to ask you the same question, again.  But this time I want to know the 2022 tax law if you can not itemize but instead have to take the standard deduction.

Thank you for your time.

[Bsch4477]

If you are referring to the 300/600 charitable deduction for those who used the standard deduction in 2021, the answer is no. You must itemize to deduct any charitable deduction. 

[VolvoGirl]

In 2020 and 2021 you could take up to  $300 (600 Joint) for charity in addition to the Standard Deduction.  Doesn't look like it's still there for 2022.

For 2022 the standard deduction amounts are:

Single 12,950 + 1,750 or 65 and over or blind (14,700)

HOH 19,400 + 1,750 for 65 and over or blind

Joint 25,900 + 1,400 for each 65 and over or blind

Married filing Separate 12,950 + 1,400 for 65 and over or blind

[rjs]

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@Rambo70 wrote:

Is 100% of your 2022 charitable donations tax deductible?

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A lot of people misunderstand the percentage limits that apply to charitable donations. If you itemize deductions, you can always deduct 100% of your donations, up to a maximum total amount of donations. The maximum is a percentage of your AGI, not a percentage of your donations.