Federal housing law
1026 Publ 6196 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p6196.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Eligible taxpayers who do not itemize may be able to deduct up to $1,000 of qualifying cash contributions made to eligible charitable organizations ($2,000 for married taxpayers filing jointly).
Who can claim the deduction?¶
- Taxpayers qualify if they do not itemize. They may take the standard deduction but are not required to do so (for example, nonresidents or those who are ineligible because they file married filing separately and their spouse itemizes).
How to check if a charity is eligible?¶
Visit IRS.gov Go to the Tax-Exempt Organization Search Tool .
Choose ‘Pub. 78 Data’ Select Pub. 78 data from the first drop-down menu.
Made cash contributions during 2026.
Donated to an eligible charitable organization.
Kept records of donations, such as receipts or bank records.
Search for the charity Enter the organization’s name or Employer Identification Number (EIN).
Check the deductibility information Look for the deductibility code by clicking on the question mark (?).*
*Generally, organizations with deductibility codes such as 50% (60% for cash contributions), PC, POF or FED are eligible to receive deductible charitable contributions. If you see another code, additional rules may apply. See Publication 526, Charitable Contributions , for more information.
A few things to remember¶
Donations made to donor-advised funds generally do not qualify for this deduction.
If you can’t find an organization in the search tool, it doesn’t necessarily mean your contribution isn’t deductible. Some eligible organizations – such as certain churches, government organizations and organizations covered by a group exemption – may not appear separately in the search results.
Keep good records¶
Save your receipts, canceled checks or bank records to support your deduction when you file your 2026 tax return during the 2027 filing season.
Publication 6196 (10-2026) Catalog Number 96618K Department of the Treasury Internal Revenue Service www.irs.gov