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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.
Contributions as a percentage of income varied from 4.8 percent in Utah to 1.3 percent in New Hampshire, North Dakota, and West Virginia. Though the average charitable deduction per return was $1,201 in 2011, state averages ranged from $2,516 in Utah to $620 in West Virginia.ontributions as a percentage of income varied from 4.8 percent in Utah to 1.3 percent in New Hampshire, North Dakota, and West Virginia. Though the average charitable deduction per return was $1,201 in 2011, state averages ranged from $2,516 in Utah to $620 in West Virginia.