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Corporate Charitable Contribution Limit Calculator (10 Percent and 1 Percent Floor)

What do these figures come to once the work is shown?

Deductible corporate gifts under the 10 percent ceiling, the 1 percent floor for 2026 and later, and the five-year carryforward.

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Your figures
Example figuresIllustrative only. Type over them with your own.
Charitable deduction this year
$100,000
Within the 10 percent ceiling
Carryforward to next year
$70,000
Current-year gifts are used first; carryforwards last up to 5 years
1% floor (not deductible this year)
$10,000
Taxable years beginning after 2025; carried forward only when the 10% ceiling also leaves a carryforward
Drawn to one scale
Charitable deduction this year$100,000
Carryforward to next year$70,000
1% floor (not deductible this year)$10,000
10% ceiling$100,000
All results
MeasureResult
Charitable deduction this year$100,000
Carryforward to next year
Current-year gifts are used first; carryforwards last up to 5 years
$70,000
1% floor (not deductible this year)
Taxable years beginning after 2025; carried forward only when the 10% ceiling also leaves a carryforward
$10,000
10% ceiling$100,000
How this was worked out
Work shownrecomputed as you type
Floor (years beginning after 2025) = 1% x taxable income; contributions count only above the floor
Ceiling = 10% x taxable income
Current-year gifts are deducted first, then carryforwards, up to the ceiling
Excess carries forward 5 years; floor amounts carry only from a year when the ceiling also binds

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Floor (years beginning after 2025) = 1% x taxable income; contributions count only above the floor
  • Ceiling = 10% x taxable income
  • Current-year gifts are deducted first, then carryforwards, up to the ceiling
  • Excess carries forward 5 years; floor amounts carry only from a year when the ceiling also binds

How it works

Section 170(b)(2) caps the corporate charitable deduction at 10 percent of taxable income computed with the adjustments in section 170(b)(2)(D). For taxable years beginning after December 31, 2025, only contributions above 1 percent of taxable income are deductible.

Contributions disallowed by the ceiling carry to the next year as a contribution of that year, current gifts first, and can be carried for five years under section 170(d)(2). Under section 170(d)(2)(C), gifts disallowed by the 1 percent floor carry forward only from a year in which the 10 percent ceiling also leaves a carryforward. In a year where the ceiling does not bind, the floor amount is lost. The floor applies to current-year gifts first and then to carryforwards.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

Does the floor apply to carryforwards?

Carryforwards are treated as contributions of the later year, taken into account after the current-year gifts. This tool applies the floor to current-year gifts first and to carryforwards only if current gifts are smaller than the floor.

Does the amount below the floor carry forward?

Only when the 10 percent ceiling also leaves a carryforward from that year, under section 170(d)(2)(C). Otherwise it is lost.

What is the carryforward period?

Five years after the year the gift was first taken into account, used first in first out.

What taxable income do I use?

Taxable income computed as section 170(b)(2)(D) directs, which leaves out the charitable deduction itself and certain other items.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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