The idea behind bunching
Roughly one in ten taxpayers itemize because the standard deduction is large: $16,100 for a single filer and $32,200 for a married couple in 2026. If your itemized deductions are below that, your charitable gifts give you little or no tax benefit. Bunching means giving two years of donations in a single year, so that year you itemize, then taking the standard deduction the next year when you give nothing. The charity still receives the same total, but your total deductions over the two years are higher.
New 2026 rules change the math
Two 2026 changes matter. First, itemizers can deduct charitable gifts only to the extent they exceed 0.5% of AGI, so at $200,000 AGI the first $1,000 of each year’s giving is lost. When you bunch, you lose that floor once instead of twice, which slightly favors bunching. Second, people who take the standard deduction can now deduct up to $1,000 of cash gifts ($2,000 on a joint return). That favors giving a little every year, because the non-itemizer deduction is lost in the year you give nothing. The calculator includes both effects.
Worked example
A married couple filing jointly has $200,000 of AGI, $24,000 of itemized deductions other than charity, and gives $8,000 a year. Giving every year: the itemized total is $24,000 + $8,000 − $1,000 = $31,000, which is below the standard deduction plus the $2,000 non-itemizer charity deduction ($34,200), so they take the standard deduction both years: $68,400 over two years. Bunching: in year one they give $16,000, so itemized deductions are $24,000 + $16,000 − $1,000 = $39,000. In year two they take the standard deduction of $32,200. The two-year total is $71,200, which is $2,800 more, saving about $672 at 24%. If their other deductions were only $20,000, bunching would lose about $1,200 of deductions, because the new non-itemizer deduction makes the baseline stronger. The calculator tells you which case you are in.
Donor-advised funds
Bunching works best with a donor-advised fund (DAF). You contribute two or more years’ worth of money to the fund in one year, itemize that year, and then recommend grants to your charities over time. The deduction is taken when you fund the account, not when the charity is paid. A DAF contribution counts for itemizers but not for the new non-itemizer deduction. Appreciated stock held over a year can be donated directly, avoiding capital gains tax and generally allowing a deduction at fair market value, subject to a 30%-of-AGI limit for gifts to public charities.
Things to check
- Your marginal rate decides the value of the extra deduction; use the bracket calculator to find it.
- If the SALT cap or mortgage interest already pushes you well above the standard deduction, bunching is irrelevant because you itemize every year.
- Keep written acknowledgments for any single gift of $250 or more.
- The IRS qualifies only gifts to eligible organizations; verify with the Tax Exempt Organization Search.
Our charitable giving guide explains the 2026 rules in more detail.