You can only deduct charitable donations if you itemize deductions instead of taking the standard deduction. The standard deduction in 2024 is $14,600 (single), $29,200 (married filing jointly), or $21,900 (head of household). If your total itemized deductions don't exceed the standard deduction, you effectively get no tax benefit from donations.
If you're near the standard deduction threshold, consider bunching — donating two years' worth of gifts in one year to itemize, then taking the standard deduction the next year. A Donor-Advised Fund (DAF) lets you make a large contribution in one year and distribute the funds to charities over time.
Cash donations to public charities are deductible up to 60% of your Adjusted Gross Income (AGI). Appreciated stock donations can only be deducted up to 30% of AGI. Excess amounts carry forward up to 5 years.