Married and filing jointly: $3,400

Until October 1, this was the biggest open question for donors. The statute caps the credit at $1,700 per taxpayer and says nothing about joint returns. We told couples to plan on one $1,700 credit per return and hold any second donation. Treasury has now answered, and the answer is two. (Source: Prop. Reg. §1.25F-2)

What Treasury said

The proposed rules read taxpayer as each individual. A joint return has two taxpayers on it, even though it has one taxable income. So each spouse has their own $1,700 cap, and a couple can claim up to $3,400 on their joint return. Treasury points to other places in the tax rules where a joint return is treated as two taxpayers, such as the rule that allowed two personal exemptions on one joint return. (Source: Prop. Reg. §1.25F-2)

The condition

Each spouse has to make their own qualified donation. The $3,400 isn't one cap for the couple. It's two caps, one per spouse, and each only counts donations that spouse made. If one spouse donates $3,400 and the other donates nothing, the credit is $1,700. If each donates $1,700, the credit is $3,400. (Source: Prop. Reg. §1.25F-2)

In practice that means two donations, each in the name of the spouse making it, each designated for the federal credit at the time. Each spouse gets their own acknowledgment and their own donor number, and both numbers go on the couple's Form 8525. (Source: Prop. Reg. §1.25F-4(c))

How CEN will take them

When giving opens on January 1, 2027, the donor portal will let a couple make two donations, one for each spouse, with each name on its own acknowledgment. If you've pledged $1,700 as a couple and want to give $3,400, you can update your pledge now. Update your pledge

An example

Daniel and Priya file jointly and owe $9,000 in federal income tax. In February 2027 Daniel donates $1,700 to CEN SGO and Priya donates $1,700, both designated for the credit. They get two acknowledgments with two donor numbers. On their 2027 return they claim $3,400 and their tax falls to $5,600. Illustrative figures.

If you file separately

Nothing changes. Each spouse has a $1,700 cap on their own return, as before.

Proposed, not final

These are proposed rules. Treasury takes comments until December 1, 2026, and the final rules could differ. But Treasury has said taxpayers can rely on the proposed rules for donations made on or after January 1, 2027, as long as they follow them in full. We'll say so the day anything changes. Your preparer should have the final word on your own return. (Source: Prop. Reg., applicability date)