Used for appreciated or ordinary-income property gifts.
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Primary result
€0
deductible donation amount
Donation result
Tax savings
€0
Carryforward
€0
After-tax cost
€0
Deduction viewFull deduction fits limit60.0% AGI cap
Actions
Deduction signal
Efficient
The current gift appears to fit within the estimated deduction limit and generates a meaningful tax benefit.
Core giving view
Gift value
€0
headline donation size
Deduction limit
€0
estimated AGI cap
Allowed deduction
€0
current-year amount
After-tax cost
€0
net giving cost
Deduction detail
Gift amount or fair value
€0
Estimated AGI deduction cap
€0
Current-year deduction
€0
Carryforward amount
€0
Total intended deduction value
€0
Tax benefit detail
Deduction tax savings
€0
Capital gain tax avoided
€0
Total estimated tax benefit
€0
Effective subsidy rate
0.0%
After-tax cost of gift
€0
Scenario comparison
Gift value
€0
headline amount
Tax benefit
€0
savings estimate
After-tax cost
€0
net donor cost
Cal insight
Enter gift size, AGI, tax rate and gift type to estimate the deduction allowed, tax savings and net cost of giving.
Donation structure
Gift value
Total tax benefit
After-tax cost
Charitable deduction summary table
Measure
Amount
Donation response table
Scenario
Measure
Amount
Comment
What this calculator does
This calculator estimates the current-year charitable deduction, AGI-based deduction limit, carryforward amount, tax savings and the after-tax cost of making a donation. It also considers the added tax efficiency of donating appreciated property instead of selling it first.
Core formulas
Deduction limit = AGI × applicable percentage cap
Allowed deduction = lesser of gift deduction value and deduction limit
After-tax cost = gift value − deduction tax savings − gain tax avoided
Why donation structure matters
The same gift can create a different tax outcome depending on the donor’s income, the type of asset donated, whether the recipient is a public charity or private foundation, and whether the donor can actually claim itemized deductions.
How to use it properly
Use cash mode for direct cash gifts, appreciated mode when donating assets that have risen in value, and ordinary-income property mode when deduction rules are more restrictive. Keep AGI and tax rate realistic so the deduction estimate stays grounded.
Frequently asked questions
It is usually based on a percentage of income, often AGI. The applicable limit changes depending on asset type and recipient type, which is why the calculator adjusts the cap automatically.
Because the donor may be able to deduct eligible value and also avoid embedded capital gain tax that would have applied if the asset had been sold first.
Carryforward is the portion of the deduction that cannot be used in the current year because of the deduction cap, but may be usable in later years subject to the applicable rules.
It may be zero if the donor cannot itemize, if the gift is not deductible under the selected assumptions, or if a conservative comparison mode removes the current-year benefit.
No. It is a planning estimate tool. Real donation deductibility depends on the country, recipient status, donor filing position, asset type, valuation rules and available documentation.
It is the estimated net economic cost to the donor after accounting for the current deduction benefit and any gain tax avoided by donating property directly.