IRC §170(b) · 5-yr Carryforward

Charitable AGI Limits & Carryforward

Gave too much in one year? §170(b) caps you. Excess carries forward 5 years.

Adjusted gross income (AGI)

Cash to public charity (60% limit)

Appreciated stock / LTCG property to public charity (30% limit)

Donations to private foundation (20% limit)

Prior carryforward from earlier years

Filing year

Deduction picture · 2024 · §170(b)

60% AGI cash cap

30% AGI LTCG / appreciated cap

20% AGI private foundation cap

Deductible this year

Carryforward to next year

Carryforward expires (5-yr)

Stack order per §170(b): 60% cash first, then 30% LTCG, then 20% private foundation. Excess carries forward up to 5 succeeding years.

Plan a charitable strategy with our office

2024 limits per IRC §170(b)(1)(A)-(D). 5-year carryforward §170(d)(1). Educational tool, not legal advice. Call 689-331-5723 or email info@zerofusstaxes.com.