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50% Limit The 50% limit applies to the total of all charitaÂ­ble contributions you make during the year. This means that your deduction for charitable contriÂ­butions cannot be more than 50% of your adjusÂ­ted gross income for the year.
The IRS imposes limits on the amount you can write off, to a maximum of 30 percent of your adjusted gross income. When planning to deduct charitable contributions on your taxes, you must keep all bank records, including a canceled check or statement from the charity.ccording to the IRS, you can deduct all medical and dental expenses that exceed 7.5 percent of your adjusted gross income. This deduction also includes expenses for your partner, children and any other person you claim as a dependent on your taxes.