Charitable contribution deduction under IRC Section 170 for 2026 and beyond. The new 0.5% AGI floor for individuals, 1% taxable income floor for corporations, the permanent 60% cash AGI limit, the 35% benefit cap for top-bracket itemizers, $1,000/$2,000 above-the-line deduction for non-itemizers, AGI percentage limitations by donee type, ordering rules, carryforwards, and bunching strategies …
