Please refer to the notes below for important disclosures.
Potential Donors should consult their own tax advisors before contributing.
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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.
| Residence | State/Local Individual Income Tax? | State/Local Charitable Tax Benefit | Maximum State/Local Charitable Tax Benefit |
|---|---|---|---|
| Alabama | YES | YES | 3.15% |
| Alaska | NO | NO | 0.00% |
| Arizona | YES | YES | 2.50% |
| Arkansas | YES | YES | 3.90% |
| California | YES | YES | 13.30%* |
| Colorado | YES | YES | 4.25%* |
| Connecticut | YES | NO | 0.00% |
| Delaware | YES | YES | 6.60% |
| District of Columbia | YES | YES | 10.75%* |
| Florida | NO | NO | 0.00% |
| Georgia | YES | YES | 5.39% |
| Hawaii | YES | YES | 11.00%* |
| Idaho | YES | YES | 5.30% |
| Illinois | YES | NO | 0.00% |
| Indiana | YES | NO | 0.00% |
| Iowa | YES | YES | 3.78% |
| Kansas | YES | YES | 5.58% |
| Kentucky | YES | YES | 4.00% |
| Louisiana | YES | YES | 0.00%* |
| Maine | YES | YES | 7.15%* |
| Maryland | YES | YES | 5.75% |
| Baltimore City/Co. | YES | YES | 8.95% |
| Montgomery Co. | YES | YES | 8.95% |
| Prince George's Co. | YES | YES | 8.95% |
| Massachusetts | YES | YES | 9.00%* |
| Michigan | YES | NO | 0.00% |
| Minnesota | YES | YES | 9.85%* |
| Mississippi | YES | YES | 4.40% |
| Missouri | YES | YES | 4.70% |
| Montana | YES | YES | 5.90% |
| Residence | State/Local Individual Income Tax? | State/Local Charitable Tax Benefit | Maximum State/Local Charitable Tax Benefit |
|---|---|---|---|
| Nebraska | YES | YES | 5.20% |
| Nevada | NO | NO | 0.00% |
| New Hampshire | NO | NO | 0.00% |
| New Jersey | YES | NO | 0.00% |
| New Mexico | YES | YES | 5.90% |
| New York | YES | YES | 6.33%* |
| New York City | YES | YES | 10.21%* |
| Yonkers | YES | YES | 7.39%* |
| North Carolina | YES | YES | 4.25% |
| North Dakota | YES | YES | 2.50% |
| Ohio | YES | NO | 0.00% |
| Oklahoma | YES | YES | 4.75% |
| Oregon | YES | YES | 9.90% |
| Clackamas County | YES | YES | 10.90% |
| Multnomah County | YES | YES | 13.90% |
| Washington County | YES | YES | 10.90% |
| Pennsylvania | YES | NO | 0.00% |
| Rhode Island | YES | NO | 0.00% |
| South Carolina | YES | YES | 6.20% |
| South Dakota | NO | NO | 0.00% |
| Tennessee | NO | NO | 0.00% |
| Texas | NO | NO | 0.00% |
| Utah | YES | YES | 4.55% |
| Vermont | YES | YES | 5.00%* |
| Virginia | YES | YES | 5.75%* |
| Washington | NO | NO | 0.00% |
| West Virginia | YES | NO | 0.00% |
| Wisconsin | YES | YES | 5.00%* |
| Wyoming | NO | NO | 0.00% |
* Charitable tax benefit is reduced at higher contributor income levels or subject to a cap. See following page 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 January 2025.
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:
| California | Certain otherwise allowable itemized deductions (IDs), including charitable IDs, are reduced by 6.0% of the taxpayer’s federal adjusted gross income (AGI) in excess of a threshold amount (in 2024, $244,857 for single filers, $489,719 for married filing jointly (MFJ) and $367,291 for head of household (HH)), up to a maximum reduction of 80%. For a taxpayer whose federal AGI exceeds the applicable threshold, income-restricted IDs (IRIDs) up to 7.5% of the taxpayer’s federal AGI in excess of the threshold are subject to the 80% reduction; IRIDs above 7.5% of the taxpayer’s federal AGI in excess of the threshold are not reduced. |
| Colorado | Allowable IDs and standard deductions are limited to $12,000 (in 2024) for single and HH taxpayers with federal AGI in excess of a threshold amount (in 2024, $300,000) and $16,000 (in 2024) for MFJ taxpayers with federal AGI in excess of a threshold amount (in 2024, $300,000). Taxpayers electing the standard federal deduction may reduce CO taxable income by their charitable contributions in excess of $500. |
| District of Columbia | Otherwise allowable IRIDs are reduced by 5.0% of the taxpayer’s DC AGI in excess of a threshold amount (in 2024, $200,000 for single, MFJ and HH). For a taxpayer whose DC AGI exceeds the threshold, IRIDs are allowable to the extent greater than 5% of the taxpayer’s DC AGI in excess of the threshold. |
| Hawaii | Otherwise allowable IRIDs are reduced by 3.0% of the taxpayer’s HI AGI in excess of a threshold amount (in 2024, $166,800 for single, MFJ and HH), up to a maximum reduction of 80%. For a taxpayer whose HI AGI exceeds the threshold, IRIDs up to 3.75% of the taxpayer’s HI AGI in excess of the threshold are subject to the 80% reduction; IRIDs above 3.75% of the taxpayer’s HI AGI in excess of the threshold are not reduced. |
| Maine | Allowable IDs and standard deductions are limited to $36,300 (in 2024) and phase out proportionately as the taxpayer’s ME AGI increases from a lower threshold amount (in 2024, $97,150 for single, $194,300 for MFJ and $145,750 for HH) to an upper threshold amount (in 2024, $323,900 for single, $388,650 for MFJ and $356,300 for HH). Taxpayers whose ME AGI exceeds the upper threshold amount are not entitled to IDs or standard deductions. |
| Massachusetts | Allowable charitable IDs may not be used to offset capital gain, dividend income or interest income not sourced from MA banks. |
| Minnesota | For taxpayers whose MN AGI exceeds an upper threshold amount (in 2024, $1,053,750 for single, MFJ and HH), otherwise allowable IRIDs are reduced by 80%. For taxpayers whose MN AGI is less than or equal to the upper threshold amount but exceeds a lower threshold amount (in 2024, $232,500 for single, MFJ and HH), otherwise allowable IRIDs are reduced by 3.0% of the taxpayer’s MN AGI in excess of the lower threshold amount to an intermediate threshold amount (in 2024, $321,350 for single, MFJ and HH) and then further reduced by 10.0% of the taxpayer’s MN AGI in excess of the intermediate threshold amount, up to a maximum reduction of 80%. |
| New York | Otherwise allowable charitable IDs are reduced by 75% for taxpayers whose NY AGI exceeds $10,000,000, and reduced by 50% for resident taxpayers whose NY AGI exceeds $1,000,000 but is less than $10,000,000. For resident taxpayers whose NY AGI is less than $1,000,000 but exceeds a threshold amount (in 2024, $100,000 for single, $200,000 for MFJ and $150,000 for HH), charitable and other IRIDs are reduced by 25% of the fraction of $50,000 by which the taxpayer’s NY AGI exceeds the threshold (to a maximum NY AGI-based IRID disallowance of 25%) and then further reduced by 25% of the fraction of $50,000 by which the taxpayer’s NY AGI exceeds $475,000 (to a maximum IRID disallowance of 50%). Otherwise allowable IRIDs for taxpayers whose NY AGI is less than $1,000,000 are further reduced by 3.0% of the taxpayer’s federal AGI in excess of a threshold amount (in 2024, $330,200 for single, $396,250 for MFJ and $363,250 for HH), up to a maximum additional reduction of 80%. |
| Utah | The 6.0% tax credit for the sum of a taxpayer’s Utah personal exemptions and federal deductions (other than for state income taxes paid) is reduced, but not below zero, by 21.67% of the taxpayer’s Utah taxable income in excess of a threshold amount (in 2024, $17,652 for single, $35,304 for MFJ and $26,478 for HH). |
| Vermont | The 5.0% tax credit for qualified gifts to charity is subject to an annual gift limit of $20,000 (maximum annual credit of $1,000). |
| Virginia | Otherwise allowable IRIDs are reduced by 3.0% of the taxpayer’s federal AGI in excess of a threshold amount (in 2024, $323,650 for single, $388,400 for MFJ and $356,000 for HH), up to a maximum reduction of 80%. For a taxpayer whose federal AGI exceeds the applicable threshold, IRIDs up to 3.75% of the taxpayer’s federal AGI in excess of the threshold are subject to the 80% reduction; IRIDs above 3.75% of the taxpayer’s federal AGI in excess of the threshold are not reduced. |
| Washington | Contributions to qualified charities principally directed or managed within WA that exceed a threshold amount (in 2024, $270,000 for single, MFJ and HH) are deductible against WA taxable income (consisting exclusively of taxable net long-term capital gain above a threshold amount (in 2024, $270,000 for single, MFJ and HH)), subject to a maximum allowable charitable deduction (in 2024, $108,000 for single, MFJ and HH). |
| Wisconsin | The 5.0% tax credit applies to the taxpayer’s charitable and other federal IDs allowable for WI purposes in excess of the WI standard deduction that applies. |
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 January 2025 rounded to the nearest hundredth of a percent. For the 32 states (and the District of Columbia) for which state (or state and local) charitable income tax benefits are available, the stated maximum charitable tax benefit generally equals the highest marginal income tax rate applicable to individual resident taxpayers in each jurisdiction. The maximum charitable tax benefit indicated for AL is the highest marginal individual tax rate in effect there, net of the available deduction for federal taxes paid. The maximum charitable tax benefit indicated for selected MD jurisdictions reflects the highest combined state and local individual tax rates in effect there; other MD jurisdictions 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 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 (or alternate) 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 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, IA, ME, MD, MO, MT, 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 33% of the value of their qualified charitable gifts.
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. State and local jurisdictions providing deductions or credits for qualified gifts to public charities generally follow the federal limits. AL, AR, HI, KY and MN 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. Subject to a future change in law, on January 1, 2026, the allowable federal income tax deduction for charitable gifts of cash by individual taxpayers to qualified public charities will decrease to 50% of the taxpayer’s AGI. 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.
