Starting in 2026, households that take the standard deduction can deduct up to $2,000 of cash giving — permanently. It's a small number that quietly changes the math on bunching, and it's worth more to some donors than to others. Here's who actually benefits.

The new 0.5% floor and the 35% deduction cap both operate on itemized deductions. A qualified charitable distribution isn't one. Here's how a gift sent straight from an IRA sidesteps both rules, what the 2026 limits are, and the traps worth knowing before December.