In recent years, a gift to your parish, a foundation or a hospital lowered your federal income tax only if you itemized deductions on Schedule A. If you took the standard deduction, those donations brought no federal tax benefit (a similar but temporary deduction – up to $300, or $600 for joint filers in 2021 – applied only to 2020 and 2021). The law the IRS calls the “Working Families Tax Cuts” (Public Law 119-21, July 4, 2025) changes that. In news release IR-2026-135, dated November 10, 2026, the IRS reminds taxpayers that the new deduction is permanent and applies to gifts made in 2026, claimed on returns filed in 2027.
Who qualifies
The deduction is only for taxpayers who do not itemize. If you itemize on Schedule A, you keep deducting charitable gifts under the itemized rules, as before. The cap is $1,000 per return, or $2,000 for married couples filing jointly.
Which gifts count
- Cash contributions only – that includes checks and other monetary gifts. Noncash gifts such as clothing, stock or other property do not qualify.
- Qualified charitable organizations only. The IRS lists churches and other religious organizations among them, so gifts to a Polish parish in the U.S. can qualify.
- No donor-advised funds. Contributions to donor-advised funds and to supporting organizations are excluded.
- Same-year gifts only. The contribution must be made during the tax year; carryovers from prior years do not count.
Gifts to Poland and fundraisers for individuals
The IRS is clear that gifts to individuals are not deductible – and that includes online fundraisers for a specific person’s medical bills or family. Foreign organizations generally do not qualify (with exceptions for certain Canadian, Israeli and Mexican charities), so a gift sent straight to a parish or foundation in Poland will not earn the deduction. Neither will a gift to a U.S. charity that is earmarked for a foreign organization. One exception: a program run by a foreign charity that the U.S. organization has approved as furthering its own charitable purposes and whose funds it continues to control.
If you get something back for your donation – say, a ticket to a charity ball or a dinner – you can deduct only the amount above the value of what you received.
How to check a charity and what records to keep
You can look up an organization in the IRS Tax Exempt Organization Search tool (Pub. 78 Data). The IRS notes that a missing listing does not necessarily mean a gift is not deductible: some churches and organizations covered by a group exemption are not listed separately.
For any cash gift, whatever the amount, you need a bank record or a written communication from the charity showing its name, the date and the amount. For any single contribution of $250 or more, the IRS requires a written acknowledgment from the organization, obtained before you file. Cash dropped into the collection basket with no envelope or receipt will be hard to prove, so a check, a bank transfer or a named envelope is the safer choice.
The same law also creates a separate credit of up to $1,700 for supporting scholarship organizations starting in 2027 – see our article “Tax credit of up to $1,700 for supporting school scholarships”. For next year’s figures, read “IRS Sets 2027 Tax Numbers”.
Key points
- Starting with 2026 returns, non-itemizers can deduct cash gifts to charity: up to $1,000, or $2,000 for joint filers.
- Gifts must be made in 2026 to qualified organizations, which include churches and parishes in the U.S.
- Not eligible: noncash gifts, donor-advised funds, gifts to individuals and, as a rule, gifts to foreign organizations.
- Keep your records; gifts of $250 or more need a written acknowledgment from the charity.
Sources: IRS news release IR-2026-135, November 10, 2026, IRS Publication 6196, Charitable Contribution Deduction Tips for Non-Itemizers (PDF), IRS Topic No. 506, IRS Publication 526, the IRS Working Families Tax Cuts page and the archived IRS page on the 2021 deduction, and the Taxpayer Advocate Service page on the 2020 deduction.
This article is for information only and is not tax advice.
Not sure whether the new deduction or itemizing works better for you? A Polish-speaking tax preparer from the Polish Pages directory of tax and accounting professionals can run the numbers.
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