If you’re taking the standard deduction (ie donating <~$15k)
The i.e. here is too narrow—the criterion is whether the person will have enough itemized deductions of any sort to make itemizing worthwhile vs. the standard deduction of $15,750 (for a single person). Almost everyone will have state and local taxes to count; many of us have mortgage interest to potentially itemize as well.
If the reader knows they are going to take the standard deduction this year, I would consider not donating until at least January 1 at this point. Maybe something will change for them in 2026 (e.g., a better-paying job triggering more state/local taxes and allowing more donations) that could make the donations useful for tax purposes in that year.
The i.e. here is too narrow—the criterion is whether the person will have enough itemized deductions of any sort to make itemizing worthwhile vs. the standard deduction of $15,750 (for a single person). Almost everyone will have state and local taxes to count; many of us have mortgage interest to potentially itemize as well.
If the reader knows they are going to take the standard deduction this year, I would consider not donating until at least January 1 at this point. Maybe something will change for them in 2026 (e.g., a better-paying job triggering more state/local taxes and allowing more donations) that could make the donations useful for tax purposes in that year.