FOR DONORS · DEVELOPMENT OFFICERS · ESTATE ATTORNEYS · CPAs
The deduction is real. The benefit isn't always what donors expect.
The gap between a gross gift and its actual after-tax cost depends on filing status, AGI, marginal rate, state of residence, gift type, and whether the donor itemizes at all. Most donors run the math at a marginal rate that's wrong by 8-15 points. This tool runs it right.
After-Tax
Real cost of gift
AGI Limits
60 / 30 / 20
5-Year
Carryforward modeled
Bunching
Threshold flagged
YOUR GIFT
1
Donor situation
2
Gift specifics
3
Multi-year & results
STAGE 1 OF 3
Donor situation
Defaults reflect a typical Special Needs Families / hospital-foundation major-donor profile: MFJ, AGI in the upper-bracket band, Florida resident (no state income tax).
Drives bracket math and the 2026 standard deduction threshold.
Approximate AGI for the gift year. Drives both bracket and the AGI-percent-of-deduction limits.
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For the combined marginal rate. FL/TX/WA/NV/SD/TN/WY have no state income tax.
Auto-computed from AGI + filing if blank. Override for QBI/AMT/passthrough adjustments.
%
Other itemizable deductions (before this gift)
State income + property + sales tax, capped. Enter the actual amount; the cap is enforced for you.
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Acquisition-debt interest on primary + secondary residence, up to $750K of indebtedness (post-TCJA).
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Only the portion exceeding 7.5% of AGI is deductible. Enter the deductible portion only.
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Other Schedule A items not captured above. Most donors leave at 0.
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Why this matters. Roughly 9 of 10 households now take the standard deduction post-TCJA. If a donor's other itemized deductions are below the standard threshold, the first dollars of charitable giving generate no federal tax benefit at all — the deduction only kicks in once total itemized exceeds the standard. That's the bunching opportunity this tool flags in Stage 3.
STAGE 2 OF 3
Gift specifics
Type of property and recipient drive the AGI percentage limit. Cash to a public charity is the most permissive (60%); stock to a private foundation is the tightest (20%).
Fair market value of the gift on the date of contribution. For cash, the amount. For stock, FMV (not basis).
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Cash and long-term appreciated stock are the common cases. Tangible "related use" is treated as cash-equivalent here; "unrelated use" defaults to basis (not modeled).
Public charities (501(c)(3) operating, schools, hospitals, DAFs at sponsors) get the higher AGI limits. Private non-operating foundations get tighter limits.
Only used to flag short-term gifts that should wait, and to size the capital-gains-avoided in the stock-not-cash recommendation.
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AGI percentage limits — quick reference.
Cash to public charity: 60% of AGI.
Long-term stock to public charity: 30% of AGI.
Cash to private foundation: 30% of AGI.
Long-term stock to private foundation: 20% of AGI.
Anything that exceeds the limit carries forward up to 5 years.
STAGE 3 OF 3
Multi-year planning & results
Existing carryforward, plans for future years, and the headline benefit math.
Unused deduction sitting in carryforward from prior gifts. The 5-year clock started in the year the original gift was made.
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If the donor intends a similar gift each of the next 5 years, enter the recurring amount. Used for the bunching analysis.
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Headline metrics
Itemize vs. standard deduction
AGI limit utilization
How much of the AGI-percentage cap this gift consumes. Anything over 100% spills into carryforward.
5-year deduction utilization
How the gift (plus any prior carryforward) gets used against AGI over the 5-year carry window. Year 6 unused deduction is lost.
Show the math
Recommendations
PAIRS WITH
Family Office Guide & Estate Planning Decoded · Charitable strategy
The Family Office Guide covers DAF design, private-foundation operations, and the multi-generational philanthropy operating model. Estate Planning Decoded walks through CRTs, CLTs, charitable bequests, the gift-and-estate-tax interaction, and the QCD strategy that makes IRA assets the most tax-efficient charity vehicle after age 70½. Read the Family Office Guide →
HERE, TRY THESE. THEY MAY HELP.
No sign-up. No nurture sequence. Just the work.
If this tool moved the conversation forward, the deeper material is in the two companion guides. Both are free. Both are written for practitioners — donors and the development officers, attorneys, and CPAs who advise them.
Practitioner reference. This is not tax, legal, or financial advice. Consult your CPA or estate attorney for your specific situation. Tax rates, AGI limits, RMD ages, and IRMAA thresholds change annually — verify against current IRS publications before relying on any number. 2026 standard deduction shown as $15,000 single / $30,000 MFJ / $22,500 HOH (subject to inflation indexing; verify final figures with IRS Pub. 17 for the relevant tax year). State rates are top-marginal approximations; actual incidence depends on bracket position. Carryforward modeling assumes constant AGI and consistent recipient type across all five years.
WANT THE METHODOLOGY BEHIND THIS TOOL?
Read more in the Family Office Reference.
The tool gives you the answer. The guide gives you the argument — the case law, the worked examples, the negotiation playbook, the cross-check tables, the exception cases.
The methodology behind this calculator is in Estate Planning Decoded · charitable giving of the reference guide.