What is the maximum amount an individual can donate per year to a charity?

You do not have any limit on the maximum amount that you can donate to a qualified charitable organization.

IF you want to know the LIMITED amount for the deduction on your schedule A itemized deduction of your 1040 income tax return the amount that can be deducted each year is limited by several different things. One of which would be your adjusted gross income on the 2009 federal income tax return LINE 38.

This is in addition to the other limits described here. See the instructions for Schedule A (Form 1040) for more information about this limit.

Go to the IRS gov web site and use the search box for PUBLICATION Charitable Contributions and go to chapter 1 INDEX and then go to L

Legislation, influencing, Contributions From Which You Benefit

Limits on deductions: Limits on Deductions

20% limit, 20% Limit

30% limit, 30% Limit

50% limit, 50% Limit

Calculation, How To Figure Your Deduction When Limits Apply

Capital gain property, Special 30% Limit for Capital Gain Property

Qualified conservation contributions, Special 50% Limit for Qualified Conservation Contributions