Categories October Surprise 2024 Charitable Contribution Carryover Rules 2026: When Giving Exceeds Your … Post author By Post date October 3, 2026 When your charitable gift exceeds the 60% or 30% AGI limit, the excess carries forward for up to 5 years. How the carryover rules work in 2026 ā including the OBBBA floor interaction and expiration risk.