What does giving
actually cost?
Most small business owners overestimate what a charitable contribution costs them. Run the numbers below -- the real after-tax cost is almost always lower than you think. No email required, no follow-up.
Four short questions.
Federal rules only. We're not collecting any of this -- calculation runs in your browser. Numbers update live.
How is your business structured?
Entity type changes which return the deduction lands on and what cap applies.
Your tax situation
State income tax stacks on top of federal. Donors in Texas, Florida, and other no-income-tax states get federal savings only.
The bracket your next dollar of household taxable income lands in -- not your effective rate. Bands shown are 2026 joint-filer estimates.
C-corps pay a flat 21% federal rate. We'll apply this automatically and layer your state corporate rate on top once you pick a state.
Not sure which bracket?
For sole props and pass-throughs, your marginal rate is set by your total household taxable income, not just business income. When in doubt, pick the bracket below where you think you'll land -- it produces a conservative estimate. Or ask your CPA; one phone call settles it.
What kind of contribution are you considering?
The IRS treats each of these differently. The calculator handles the differences for you.
How much are you thinking?
Slide to explore. Numbers below recalculate as you move.
IRS rule: non-C-corp businesses deduct in-kind goods at the lesser of fair market value or your cost basis. C-corps follow special inventory rules.
C-corps can only deduct charitable gifts up to 10% of taxable income in a given year. Anything above that carries forward up to 5 years.
This is an estimate, not tax advice.
Federal mechanics follow IRS Publication 526 (individual charitable contributions) and Publication 542 (corporations). Federal brackets and the C-corp 21% flat rate are pinned to tax year 2026 under the OBBBA-extended TCJA structure.
State data was researched against each state's Department of Revenue and cross-checked against the Tax Foundation 2026 State Income Tax Rates, Corporate Tax Rates, and 2026 State Tax Changes publications. Recent enactments reflected: Arkansas HB 1001/SB 1 (3.7% retroactive May 2026), Idaho HB 40 (5.3% flat), Indiana phased reduction (2.95%), Kentucky HB 1 (3.5%), Louisiana flat 3% reform, Montana cut to 5.65%, Nebraska LB754 (4.55%), North Carolina 3.99% / corp 2%, Ohio consolidated 2.75% flat, South Carolina H.4216 restructure, Utah HB 106 (4.5%), West Virginia SB 392 (4.58%), New Hampshire I&D repeal.
What this calculator does NOT model: graduated bracket effects (uses top marginal); local/county/city income taxes (MD county piggyback, NYC, Philadelphia, etc.); the 2026 OBBBA 0.5%-of-AGI floor on itemized charitable deductions; the 35% benefit cap for top-bracket itemizers; the 60% AGI ceiling on cash gifts and 30% on non-cash; AMT; NIIT; QBI interactions; IRC Section 170(e)(3) inventory rules for C-corps; QCDs; donor-advised fund timing; appreciated-asset bargain elements; state high-AGI itemized phase-outs (HI, MD, ME); the Massachusetts surtax threshold; New York's tiered charitable haircut above $1M AGI; or any of the special targeted credits (Endow Iowa, Endow Montana, Arizona QCO/QFCO, Illinois Gives, North Dakota endowment, Indiana narrow credits) that may beat the default treatment for specific gifts.
Before you give a meaningful gift, run the number past your CPA. Fathom Restoration is a Utah-based water restoration nonprofit; we're not licensed tax professionals. Our EIN and determination status are published on our Transparency page.