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In addition to the federal income tax deduction for qualified gifts to charity available to individual taxpayers, a number of states and local jurisdictions that tax individual income also permit resident taxpayers to deduct or receive a tax credit for qualified gifts to charity.
Please refer to the notes below for important disclosures. Potential Donors should consult their own tax advisors before contributing.
* Charitable tax benefit is reduced at higher contributor income levels or subject to a cap. See below for additional information. Maximum state/local tax benefits indicated above are based on the treatment of qualified charitable contributions and tax rates in effect as of October 2022. State and local income tax rates and the treatment of charitable contributions for state and local tax purposes are subject to change.
* In the following jurisdictions, the state and local tax benefits to individual resident taxpayers of charitable contributions are subject to additional limitations:
Important Information and Disclosures
The indicated Maximum State/Local Charitable Tax Benefit for each jurisdiction reflects the treatment of qualified charitable contributions and state and local income tax rates in effect as of October 2022, rounded to the nearest hundredth of a percent. For the 27 states (and the District of Columbia) in which qualified charitable gifts are deductible for state tax purposes, the stated maximum charitable tax benefit generally equals the highest marginal tax rate applicable to individual resident taxpayers in each jurisdiction. The maximum charitable tax benefit indicated for AL and IA is the highest marginal individual tax rate in those states, net of the deduction for federal taxes paid that is available there. The maximum charitable tax benefit indicated for selected MD counties reflects the highest combined state and local individual tax rates in effect there; other MD counties apply local resident income taxes at rates up to 3.20%, the impact of which is not shown. The maximum charitable tax benefit indicated for NY and the two NY cities with local income taxes (New York City and Yonkers) reflects the highest combined state and local individual resident tax rates in those jurisdictions for which the NY limitations on charitable deductions summarized above do not apply. The maximum charitable tax benefit indicated for the three OR counties with local income taxes in effect reflects the highest combined state and local individual tax rates for residents of those counties who live in the Portland Metro District; the highest combined state and local income tax rates for county residents living outside the Portland Metro District are 1.0% lower than indicated. For the three states (UT, VT and WI) that provide a tax credit for qualified charitable gifts, the stated maximum charitable tax benefit equals the tax credit percentage. This analysis ignores the surtax of up to 20% of residents’ IA state income taxes applicable in certain local IA jurisdictions, the alternative minimum tax imposed by certain states (CA, CO, CT, IA and MN) and the limited deduction for federal income taxes paid that is available in certain states (MO, MT and OR), which may affect the value of state charitable tax deductions. The availability of charitable and other allowable itemized deductions is limited to resident taxpayers who itemize their federal income tax deductions in DC, GA, ID, KS, ME, MD, MO, NE, NM, ND, OK, SC and VA; other states permit resident taxpayers to itemize state income tax deductions and deduct qualified charitable gifts irrespective of whether they itemize federal deductions. AZ resident taxpayers who do not itemize state income tax deductions may increase the allowable AZ standard deduction by 25% of the value of their qualified charitable gifts. CO resident taxpayers who do not itemize federal income tax deductions may deduct qualified charitable gifts in excess of $500 annually for state tax purposes. Legislation in WA signed into law in 2021 established a 7% state income tax on certain realized capital gains of individual taxpayers in excess of $250,000 annually, effective in 2022. Resident taxpayers subject to the tax may deduct the amount of their charitable donations in excess of $250,000 annually, subject to an annual limit of $100,000. A WA county superior court has ruled that the new tax is unconstitutional, and an appeal of that decision to the WA Supreme Court is pending. The effect of this potential tax and the associated allowable charitable deduction is not shown.
The itemized federal income tax deduction available to individual taxpayers in the tax year of contribution for qualified charitable gifts to public charities is generally limited to not more than 60% of the taxpayer’s federal adjusted gross income (AGI) for cash contributions, 50% of the donor’s AGI for gifts of appreciated property for which the donor elects to base the charitable deduction on the fair market value of the property less the amount of the property’s appreciation from cost or other tax basis, and 30% of the donor’s AGI for other gifts of appreciated property, with the balance carried forward for up to five years after the year the contribution is made. For 2021, the federal deduction limit in the year of contribution is temporarily increased to 100% of AGI for cash gifts to certain qualified public charities (not including donor advised funds). State and local jurisdictions providing deductions or credits for qualified gifts to public charities generally follow the federal limits. AL, AR, HI, IA and MT generally use the federal deduction limits, but applied against state AGI. CA applies a 50% of federal AGI limit on the deductibility of cash charitable gifts in the year of contribution, rather than the federal limits. State and local jurisdictions providing deductions or credits for qualified charitable gifts to public charities generally follow the federal limits. AL, AR, HI, IA and MT use the federal percentage limits, but applied against state AGI. CA applies a 50% of federal AGI limit, instead of the 60% federal limit, on permissible charitable deductions in the year of contribution for cash gifts. See "Tax Considerations – Charitable Income Tax Deductions" in the Trusts’ Information Statements for additional information.
State and local income tax rates and the treatment of charitable contributions for state and local tax purposes are subject to change. This table is provided for educational purposes only and is not intended to provide, and should not be construed as providing, legal or tax advice. The output is general in nature and is not intended to serve as the primary or sole basis for investment or tax-planning decisions. Each prospective donor to a Trust should consult his or her own tax advisors with respect to the federal, state, local and non-U.S. tax implications of a contribution to a Trust.
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