Giving
bunching charitable deductions
Bunching means combining several years of giving into one tax year, so your itemized deductions pass the standard deduction in that year. In the other years, you take the standard deduction.
Bunching means you give two or more years of gifts in a single tax year. That year, your total itemized deductions may beat the standard deduction. In the off years you take the standard deduction. The IRS says you can generally deduct charitable gifts only if you itemize on Schedule A.
For example (round numbers, not current figures): say your standard deduction is $30,000 and your other itemized deductions are $12,000. You usually give $10,000 a year. Itemizing totals $22,000, so you take the standard deduction and your gifts add nothing. If you give $30,000 in one year, itemizing totals $42,000. In the next two years you take the standard deduction. A donor-advised fund can hold the gift while you grant to your church over time.
Rules for 2026 changed. The IRS says that if you itemize, you can only deduct charitable contributions above 0.5% of your adjusted gross income. It also says that beginning with tax year 2026, non-itemizers may deduct up to $1,000 ($2,000 if filing jointly) of cash gifts to certain qualified organizations. Ask your CPA how both rules apply to you.
Bunching changes when you give for tax purposes, not how much. Your church keeps receiving support through the plan.
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