Charitable Contributions: Charitable Contributions
Quick answer
For tax year 2025, gifts to qualified organizations are deductible only by itemizers, subject to AGI percentage ceilings that vary by gift type (cash or property) and type of donee. Amounts over the ceiling carry forward. Substantiation is required, including written acknowledgments above a threshold and appraisals for larger noncash gifts. IRC Section 170 and Pub 526 govern.
Charitable Contributions is tested on EA Exam Part 1 (Deductions & Credits). Primary IRS reference: IRS Publication 526.
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About this EA exam topic
Charitable-contribution questions test deductibility, the AGI percentage limits, and substantiation. Part 1 asks you to decide whether a gift qualifies, how much is deductible this year, and what happens to the excess.
The exam distinguishes cash gifts from gifts of property, applies the different AGI ceilings by gift type and donee, and tests the documentation rules: the written acknowledgment threshold and appraisal requirements for larger noncash gifts.
What you'll be tested on
- Qualified vs. non-qualified donees and gifts
- AGI percentage limits by type of gift and the carryover of excess
- Cash vs. property contributions and fair-market-value rules
- Substantiation: written acknowledgments and appraisal thresholds
How to prepare
- Group the AGI ceilings by gift type so you can apply the right percentage quickly.
- Remember that excess contributions carry forward. Questions test the carryover.
- Know the substantiation thresholds; missing documentation can disallow an otherwise valid deduction.
Practice questions for Charitable Contributions
What this topic covers
Charitable Contributions appears in Part 1: Individual Taxation within the Deductions & Credits domain. VantageEA practice questions focus on how charitable contributions rules are applied in realistic EA exam fact patterns.
What candidates practice
Candidates practice identifying tested facts, choosing the best multiple-choice answer, and reviewing explanations tied to IRS Publication 526, IRC §170. This topic supports timed 100-question PSI-style mock tests and shorter topic review sessions.
Related practice-question themes include charitable, donations, itemized-deductions, agi-limits.
Topic overview
Official IRS sources
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Frequently asked questions
Are charitable deductions limited?
Yes, by a percentage of AGI that varies with the type of gift and the donee, with excess carried forward.
Is this a Part 1 topic?
Yes, Part 1 (Individuals), in the deductions-and-credits domain.
What should I read?
IRS Publication 526 covers charitable contributions and substantiation.
Continue studying
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