I have cash donations, stock donations and carryover stock donations from prior years, what is the upper limit on donation deduction as a percent of AGI?

[dbeck619]

I have cash donations, stock donations and carryover stock donations from prior years, what is the upper limit on charitable donation deduction as a percent of AGI?

[jtax]

That is a surprisingly complex question. It depends upon the type of property donated (cash, stock) and the type of charitable entity the donation was made to.

Here is one article on the subject https://www.bluej.com/answer/what-limitations-apply-to-charitable-contribution-deductions-based-on-i...

The basic rule is 60% of AGI for cash, 50% for non-cash, 30% to certain organizations that are not public charities (private foundations, veterans' orgs, etc.) OR donations of appreciated capital assets. There is a 20% limit for some non-public charities and special rules for conservation easements. There are probably exceptions and details.

The OBBBA adds additional limits starting in 2026, such as allowing only deductions above 0.5% of AGI.

The rules for ordering carryovers and types of contributions if you are over the AGI limits are also complex, but covered in the linked article.