50 percent
You may deduct charitable contributions of money or property made to qualified organizations if you itemize your deductions. Generally, you may deduct up to 50 percent of your adjusted gross income, but 20 percent and 30 percent limitations apply in some cases. Contribution Limits. As a general rule, the IRS allows you to deduct contributions to charitable organizations up to 50 percent of your AGI. Any excess donations you make can be carried forward to the next tax year. For example, say your AGI is $50,000 and you made $27,000 in donations. This article generally explains the rules covering income tax deductions for charitable contributions by individuals. You can find a more comprehensive discussion of these rules in Publication 526, Charitable Contributions, and Publication 561, Determining the Value of Donated Property. However, if you choose to deduct fair market value and the charity receiving the donation is a 50-percent-limit organization, the maximum deduction you can take in a single year for those donations cannot exceed 30 percent of your AGI. 1 If the contribution is made to a public charity, the deduction is limited to 50% of your contribution base. 2  For example, if you have an adjusted gross income of $100,000, your deduction limit for that year is $50,000. 3  The rules on 20% limits and 30% limits are way too complicated to delve into in this space. 1. If your goal is a legitimate tax deduction, then you must be giving to a qualified organization. Also, you cannot deduct contributions made to specific individuals, political organizations and candidates. See IRS Publication 526, Charitable Contributions, for rules on what constitutes a qualified organization. 2. If those add up to less than half of your AGI, start claiming deductions to 30 percent groups as well. If you still have some space, take the write-off for 30 percent capital-gain property, and then, finally, the 20 percent capital-gain property.
https://www.irs.gov/Charities-&-Non-Profits/Charitable-Organizations/Charitable-Contribution-Deductions http://www.ehow.com/about_7492017_maximum-irs-charitable-deduction.html https://www.irs.gov/Charities-&-Non-Profits/Charitable-Organizations/Charitable-Contribution-Deductions http://finance.zacks.com/maximum-charity-tax-deduction-2681.html https://www.charitynavigator.org/index.cfm?bay=content.view&cpid=31 https://www.irs.gov/uac/eight-tips-for-deducting-charitable-contributions http://budgeting.thenest.com/maximum-irs-charitable-deduction-25520.html
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