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As a general rule, the IRS allows you to deduct contributions to charitable organizations up to 50 percent of your AGI. Any excess donations you make can be carried forward to the next tax year. For example, say your AGI is $50,000 and you made $27,000 in donations.
Limitations on annual church donations. The total of your church donations plus all other charitable contributions you make during the year cannot exceed 50 percent of your adjusted gross income (AGI). If it does, then you cannot deduct 100 percent of your donations in the current tax year.he donations you make to your church throughout the year can be deducted from your taxes only if you itemize your expenses on Schedule A when you file your personal tax return. To use Schedule A, your total itemized deductions must exceed the standard deduction for your filing status.