Are GoFundMe Donations Tax Deductible?
Last updated 05/07/2026 by
Ante Mazalin
Edited by
Andrew Latham
Summary:
GoFundMe donations are tax-deductible only when the campaign is organized by a certified 501(c)(3) charitable organization — donations to personal campaigns for individuals are not deductible, regardless of the cause.
The tax rules also differ depending on which side of the transaction you are on.
- Donors to personal campaigns: No deduction is available. Contributions to a GoFundMe campaign organized for an individual are treated as personal gifts under IRS Publication 526 and are not deductible as charitable contributions.
- Donors to certified charity campaigns: Donations are deductible under IRC Section 170. Itemizers deduct on Schedule A, Line 16. Standard deduction takers can deduct up to $1,000 (single) or $2,000 (married filing jointly) in cash donations above the line starting in tax year 2026 under the One Big Beautiful Bill Act.
- Campaign organizers and recipients (personal campaigns): Money raised through a personal GoFundMe is generally treated as a nontaxable gift under IRC Section 102, provided contributors gave out of generosity and received nothing in return.
- Campaign organizers (business or reward-based campaigns): Funds raised in exchange for goods, services, or rewards are taxable income and must be reported. Employer-organized campaigns for employees are also taxable as compensation.
People turn to GoFundMe for emergencies, medical bills, memorials, and causes they care about. Whether any tax benefit follows depends almost entirely on one question: is the campaign raising money for an individual, or for a recognized charity?
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Are GoFundMe donations tax deductible? The answer turns on who is running the campaign
Most GoFundMe donations are not tax-deductible.
According to IRS Publication 526, a charitable contribution deduction requires a donation to a qualifying 501(c)(3) organization — not to an individual. Most GoFundMe campaigns are organized for individuals, so most donations produce no federal tax benefit for the donor.
Two situations allow a deduction:
- Certified charity campaigns: GoFundMe labels campaigns run by verified 501(c)(3) nonprofits as “Tax deductible.” Donations to these campaigns are deductible under the same rules as any other charitable contribution.
- New 2026 above-the-line deduction: The One Big Beautiful Bill Act created a deduction of up to $1,000 (single) or $2,000 (married filing jointly) for cash donations to qualifying 501(c)(3) organizations. Standard deduction takers can now claim this for certified charity GoFundMe campaigns for the first time.
Who can deduct GoFundMe donations?
Eligibility depends entirely on the 501(c)(3) status of the campaign’s organizing entity, not the worthiness of the cause.
- Itemizers donating to a certified charity campaign: Eligible to deduct on Schedule A, Line 16, under IRS Publication 526. Cash donations to public charities are subject to a 60% AGI ceiling, with a five-year carryforward for excess. Itemizers in the top 37% bracket are subject to an additional limitation: the value of all itemized deductions is capped at 35 cents per dollar beginning in 2026 under the One Big Beautiful Bill Act.
- Standard deduction takers donating to a certified charity campaign: Eligible for the new above-the-line deduction of up to $1,000 (single) or $2,000 (MFJ) in cash donations, effective tax year 2026. The campaign must be organized by a qualifying 501(c)(3). Report on Schedule 1 (Form 1040).
- Donors to personal campaigns: Not eligible. A donation to a GoFundMe for an individual — covering medical bills, funeral costs, housing, or any personal need — is a gift to that individual. Per IRS Publication 526, gifts to individuals are not deductible as charitable contributions, regardless of the amount or filing method.
- Donors who received something in return: Not eligible for a full deduction. If the campaign offered rewards, merchandise, or any goods or services, only the portion of the payment exceeding the fair market value of what was received qualifies as a deductible contribution under the quid pro quo rules in IRS Publication 526.
A donation to a compelling personal campaign — even one covered by national media — produces no federal tax deduction. The deduction follows the organizational status of the recipient, not the emotional impact of the cause.
How much of GoFundMe donations can you deduct?
The deductible amount is the full cash donation for qualifying charity campaigns, subject to the AGI limits for itemizers or the dollar caps for standard deduction takers.
| Donor type | Deductible amount | Where to report |
|---|---|---|
| Itemizer — certified charity campaign | Full donation amount, up to 60% of AGI; five-year carryforward for excess | Schedule A (Form 1040), Line 16 |
| Standard deduction taker — certified charity campaign (cash only) | Up to $1,000 (single) or $2,000 (MFJ), effective 2026 | Schedule 1 (Form 1040) |
| Donor to personal campaign | $0 (not deductible) | N/A |
Two limits apply to the Schedule A deduction for itemizers: a 60% AGI ceiling on cash donations, and a 0.5% AGI floor introduced by the One Big Beautiful Bill Act. The above-the-line deduction for standard deduction takers has no AGI floor.
How to determine if your GoFundMe donation is deductible
Confirming deductibility requires checking the campaign type before donating and gathering documentation after. Here is the process.
- Check whether the campaign is certified as a charity. GoFundMe labels verified 501(c)(3) campaigns as “Tax deductible,” with the charity’s name shown next to the organizer’s name. No label means it is a personal campaign — the donation is not deductible. You can also verify status at the IRS Tax Exempt Organization Search at apps.irs.gov before donating.
- Confirm the donation was cash and that you received nothing in return. The 2026 above-the-line deduction applies to cash contributions only. Non-cash donations and contributions that came with rewards do not qualify. For itemizers, the quid pro quo rules require reducing the deduction by the fair market value of anything received.
- Determine your filing approach. Itemizers deduct the full donation on Schedule A, Line 16, subject to the 60% AGI ceiling and 0.5% AGI floor. Standard deduction takers claim up to $1,000 (single) or $2,000 (MFJ) on Schedule 1, starting in tax year 2026.
- Report on the correct form and line. Itemizers enter the contribution on Schedule A (Form 1040), Line 16. Standard deduction takers report on Schedule 1 (Form 1040). GoFundMe or PayPal Giving Fund issues a tax receipt for certified charity donations automatically — retain it as your documentation.
- Keep donation records for at least three years. For donations under $250, retain a bank statement or GoFundMe receipt showing the organization name, date, and amount. For any single donation of $250 or more, IRS Publication 526 requires a written acknowledgment from the charity. Per IRC Section 6501, the IRS can audit returns within three years of the filing date.
Common mistakes when deducting GoFundMe donations
The most common error is deducting a donation to a personal GoFundMe because the cause felt charitable. The IRS evaluates the organizational status of the recipient, not the merits of the situation.
A donation to an individual with a devastating medical situation is legally no different from cash given to a friend.
A related mistake is assuming that any campaign tied to a movement or cause qualifies. Unless the page carries GoFundMe’s “Tax deductible” certification and the underlying organization holds 501(c)(3) status, the donation is not deductible.
- Claiming a deduction because the money went to medical expenses: The use of funds by the recipient does not change the tax character of the donation. Per IRS Publication 526, the contribution must go to a qualifying organization, not to an individual. Medical expenses paid by someone else are not a charitable contribution.
- Missing the new $1,000 / $2,000 above-the-line deduction: Starting in 2026, standard deduction takers can deduct up to $1,000 (single) or $2,000 (MFJ) in cash donations to qualifying 501(c)(3) organizations on Schedule 1. Failing to claim this for a certified charity GoFundMe donation leaves a legitimate deduction unclaimed.
- Ignoring Form 1099-K as a campaign organizer: GoFundMe may issue a Form 1099-K to organizers who receive more than $20,000 in more than 200 transactions. Receiving a 1099-K does not mean the funds are automatically taxable. It does mean the IRS received a copy, so organizers should document that the funds were personal gifts rather than compensation or business income.
Pro tip: To help an individual through GoFundMe and still get a deduction, look for a certified charity campaign set up on the person’s behalf by a qualifying nonprofit, a hospital foundation, a disease-specific charity, or a community foundation. In those cases, the charity controls the funds, which preserves the 501(c)(3) structure required for deductibility. Filter GoFundMe’s search results by “Charity” or verify status at apps.irs.gov before donating.
The tax treatment of GoFundMe cuts in two directions. Donors rarely get a deduction, but recipients of personal campaigns rarely owe tax either. Understanding both sides avoids the most common misunderstandings in this area.
Is GoFundMe income taxable for campaign organizers and recipients?
Money received through a personal GoFundMe is generally not taxable income. According to IRS guidance on crowdfunding, contributions made out of generosity with no expectation of anything in return are treated as gifts under IRC Section 102 and excluded from gross income.
The gift character is not automatic. The IRS looks at facts and circumstances. If contributors received goods, services, or rewards, those amounts are taxable income to the organizer. The table below summarizes the key scenarios:
| Campaign type | Tax treatment for organizer / recipient |
|---|---|
| Personal (medical, funeral, emergency) | Generally nontaxable gift under IRC Section 102. Document that donors received nothing in return. |
| Business or reward-based | Taxable as business income. Report on Schedule C. Business expenses may be deductible under IRC Section 162. |
| Employer-organized for an employee | Fully taxable as compensation. Includible in the employee’s gross income regardless of how the campaign is framed. |
Under the One Big Beautiful Bill Act, the Form 1099-K reporting threshold reverted to $20,000 in more than 200 transactions. Receiving a 1099-K does not establish taxability. Organizers who receive one should retain records showing the personal gift nature of the funds: who donated, the stated purpose, and how the money was spent.
Key takeaways
- Donations to personal GoFundMe campaigns are not tax deductible. Only donations to campaigns run by verified 501(c)(3) charities qualify as deductible charitable contributions under IRS Publication 526.
- Starting in tax year 2026, standard deduction takers can deduct up to $1,000 (single) or $2,000 (MFJ) in cash donations to certified charity GoFundMe campaigns above the line on Schedule 1 under the One Big Beautiful Bill Act.
- Money received through a personal GoFundMe is generally a nontaxable gift under IRC Section 102, provided donors gave out of generosity with no expectation of anything in return. Reward-based and business campaigns produce taxable income.
- The Form 1099-K threshold reverted to $20,000 in more than 200 transactions under the One Big Beautiful Bill Act. A 1099-K does not automatically make crowdfunding receipts taxable, but recipients should keep records documenting the gift nature of the funds.
Frequently asked questions about GoFundMe and taxes
Can you deduct a GoFundMe donation without itemizing?
Yes, but only for donations to certified charity campaigns, and only starting in tax year 2026. The One Big Beautiful Bill Act created an above-the-line deduction of up to $1,000 (single) or $2,000 (MFJ) for cash donations to qualifying 501(c)(3) organizations, reported on Schedule 1 (Form 1040). Donations to personal GoFundMe campaigns are not deductible under any filing method.
Do you have to report GoFundMe money as income on your taxes?
For most personal campaigns, no. The IRS treats contributions given out of generosity, with nothing expected in return, as gifts under IRC Section 102, excluded from gross income. Organizers who raised money in exchange for goods, services, or for a business must report those amounts as taxable income.
Receiving a Form 1099-K from GoFundMe does not automatically mean the funds are taxable, but it signals that the IRS received a report and that documentation of the gift character is advisable.
What records do donors need for a GoFundMe deduction?
For donations under $250 to a certified charity campaign, retain the GoFundMe or PayPal Giving Fund receipt showing the charity’s name, date, and amount. For any single donation of $250 or more, IRS Publication 526 requires a contemporaneous written acknowledgment from the charity confirming the amount and whether any goods or services were provided. Retain all records for at least three years from the filing date under IRC Section 6501.
What if a personal GoFundMe campaign raises more than $19,000 from one donor?
The donor may need to file a gift tax return (Form 709) for any gift exceeding the 2026 annual exclusion of $19,000 per recipient. Filing Form 709 does not mean gift tax is owed — amounts apply against the lifetime exemption — but it is required when the annual per-recipient threshold is exceeded. The recipient owes no income tax on amounts received as a personal gift.
If you are unsure whether a specific GoFundMe campaign qualifies as a deductible charity donation, or whether funds you received may be taxable, a tax professional can review the specific facts.
SuperMoney’s tax preparation services comparison includes CPAs and enrolled agents with experience in charitable contribution rules and crowdfunding tax treatment. Donors who give to multiple charitable causes can also review the rules for church and charitable donations to understand the full framework that applies to qualifying contributions.
Disclaimer:The information on this page is for general educational purposes only and does not constitute tax, legal, or financial advice. Tax laws are subject to change and vary based on individual circumstances. The content reflects IRS rules as of the date this article was last updated and may not account for recent legislative or regulatory changes. SuperMoney is not a licensed tax advisor, and nothing on this page creates an advisor-client relationship. Consult a licensed CPA or tax professional for guidance specific to your situation.
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