Chuch = Pubic Charity?

[Snaggletooth]

A new change allows an above-the-line deduction of $1000 ($2000 MFJ) for non-itemizers who donate to a "public chartiy." IRC? 170(p)

For this purpose, does a church qualify as a "public charity?"

[kathyc2]

As long as they are registered as a 501(c)(3).

Note this starts in 2026, not 2025.

[New York Enrolled Agent]

A new change allows an above-the-line deduction of $1000 ($2000 MFJ) for non-itemizers who donate to a "public chartiy." IRC? 170(p)

For this purpose, does a church qualify as a "public charity?"

Isn’t this section 170(p) a “below-the-line” deduction as indicated in IRC 63?

[FEDUKE404]

Note this change does not apply to 2025 federal tax returns. It starts in 2026.

[Rapid Robert]

Isn’t this section 170(p) a “below-the-line” deduction as indicated in IRC 63?

Since it is based on the temporary 2021 deduction, which was "below the line" (the "line" being AGI), I agree.