2023 Massachusetts Charitable Donation Deduction

In 2000, over two-thirds of Massachusetts voters originally approved a personal tax deduction for charitable giving to take effect on January 1, 2001.  The new law was intended to encourage charitable giving. However, due to recession-induced budget shortfalls, lawmakers decided in 2002 to suspend the implementation of the deduction until the state’s financial situation improved.  It was scheduled to be reinstated in 2021, but was further delayed for an additional year during the height of the COVID-19 pandemic.  Starting in 2023, charitable donations  can be deducted from your Massachusetts taxable income or carried over and used in future years.

Your donations must meet IRS requirements for qualified charities. You may deduct donations in the form of cash, property, or appreciated stocks. Donations of household goods and used clothing are NOT deductible.

Please note, as well, that you do NOT need to itemize deductions on your federal return in order to deduct charitable donations on your Massachusetts return.