Corporate charitable donations (2026)
1%-10% of income
Can You Write Off Corporate Charitable Donations?
Short answer: From 2026, C corps can deduct charitable gifts only above 1% of taxable income, still capped at 10%.
Pass-through donations flow to owners' personal returns instead.
Records to keep: Keep the receipt, proof of payment, and a note or log showing business use; for mixed-use items, track the business percentage.
BW-B23-01662
medium risk
Corporate charitable donations (2026)
1%-10% of income
General Business
Equipment & Gear
Business Equipment & Products
From 2026, C corps can deduct charitable gifts only above 1% of taxable income, still capped at 10%.
BizWriteOffs provides educational information only and is not tax, legal, or accounting advice. Deductibility depends on your specific facts and records. Consult a qualified tax professional.
Business justification
From 2026, C corps can deduct charitable gifts only above 1% of taxable income, still capped at 10%. Pass-through donations flow to owners' personal returns instead.
Category
- Business Equipment & Products
product question
search demand 2026 b23
owners entities
entity rules