Give the same.Deduct more.
Compresses several years of giving into one, and shows what clears the threshold instead of quietly falling under it. Three rules changed in 2026, and all three moved in favor of doing this deliberately.
Your numbers, both ways.
Line 11 of your 1040. Assumed steady across the cycle.
Cash and appreciated securities combined.
Income plus property tax, before the cap is applied.
Deductible interest on up to $750,000 of acquisition debt.
Medical above 7.5% of AGI, investment interest, and the rest.
A donor advised fund is what makes the long cycles practical.
$3,264
Same total given, same charities, different timing.
The 2026 floor. Only giving above 0.5% of AGI is deductible now. Spreading pays that toll every year; bunching pays it once.
Bars show total itemized deductions each year. A bar below the line is a year the standard deduction wins.
Hypothetical illustration, federal income tax only. Not a recommendation, a projection, or advice about your situation.
Every number this uses,in one place.
Each one is editable. Change it and the model, the table and the chart all move with you.
2026, married filing jointly. IRS Rev. Proc. 2025-32. Changes when you change filing status. Override it if you are 65 or older or blind.
2026 cap under OBBBA. Phases down by 30 cents per dollar of AGI above $505,000, with a $10,000 floor. Recalculated from your AGI.
New for 2026 under IRC §170(b)(1)(I). Itemizers deduct only giving above this share of AGI. This is the rule that made bunching more valuable than it was last year.
New for 2026 under §170(p). Available in your standard deduction years, for cash given directly to public charities. Gifts to a donor advised fund do not qualify.
Top-bracket filers get 35 cents per dollar of itemized deductions, not 37. Applied as the statutory 2/37 reduction. Status: not triggered at your income.
Derived, not entered. The model runs your taxable income through the full 2026 bracket schedule in both scenarios rather than applying one flat rate.
Where the difference actually comes from.
| SPREAD EVENLY | BUNCHED | |||||
|---|---|---|---|---|---|---|
| Year | Given | Deduction | Federal tax | Given | Deduction | Federal tax |
Deduction shown is the greater of the standard deduction or total itemized deductions after the charitable floor, the SALT cap, and where applicable the top-bracket limitation. Federal ordinary income tax only. State tax, AMT, the net investment income tax, QBI, and credits are not modeled.
What this doesn't do.
It doesn't know your state
California does not conform to the federal standard deduction and taxes at its own schedule. In a high-tax state the bunching answer can move meaningfully once state tax is layered in.
It assumes a steady income
The real opportunity is usually bunching into the year your income spikes, not an average year. If you have a liquidity event, an exercise window, or a bonus year coming, that year is the answer and this model won't find it for you.
It treats all gifts as cash
Giving appreciated stock instead avoids the capital gains tax entirely and clears the floor faster. That is usually the larger number, and it is not in here.
It stops at the deduction
Timing giving changes AGI-linked thresholds around you: the SALT phase-down, the net investment income tax, IRMAA surcharges. Those interactions are real and not modeled.
Carryforwards can play a role
Giving above 60% of AGI in cash, or 30% in appreciated property, carries forward five years. A large bunch can breach those ceilings, which changes the timing of the benefit.
It isn't advice
This is arithmetic on figures you typed. It is not a recommendation to give, to change your giving, or to open any account. Talk to your tax adviser before you act on it.
Prepared under federal tax rules in effect for tax year 2026, including the One Big Beautiful Bill Act (P.L. 119-21) and IRS Rev. Proc. 2025-32. Tax law changes. Figures should be confirmed against current authority before you rely on them. This tool produces a hypothetical illustration for general educational purposes only. It does not account for your complete financial circumstances, is not tax or legal advice, and results are not indicative of any actual or future outcome. Carrara Capital, LLC does not provide tax or legal advice. Consult your own tax adviser or attorney before acting.
Bring your output.We'll pressure-test it.
The version of this we run for clients layers in your state, your appreciated positions, and the year your income is actually going to spike.