Tax Policy Center

Fiscal Facts

April 2, 2018
Charitable Deduction by state
About 25% of individual income tax filers claimed a deduction for charitable contributions in 2015. The share was above 33% in three states (CT, MD, NJ) and under 15% in three states (ND, SD, WV). Under the Tax Cuts and Jobs Act, this share is expected to be halved.