{"states":{"AL":{"name":"Alabama","state_deduction":"itemized","state_credit":false,"top_rate":5,"notes":"Alabama allows itemized charitable deductions; combined fed+state savings ~37% on a $1K gift for high-bracket donors."},"AK":{"name":"Alaska","state_deduction":false,"state_credit":false,"top_rate":0,"notes":"No state income tax. Federal deduction only."},"AZ":{"name":"Arizona","state_deduction":"itemized","state_credit":"foster + general","top_rate":4.5,"notes":"AZ has special charitable tax CREDITS (dollar-for-dollar reduction) for \"Qualifying Charitable Organizations\" — Wounded Warriors may qualify. Donors can claim QCO Credit + standard deduction simultaneously. CHECK CPA."},"AR":{"name":"Arkansas","state_deduction":"itemized","state_credit":false,"top_rate":4.4,"notes":"Itemized deduction only."},"CA":{"name":"California","state_deduction":"itemized","state_credit":false,"top_rate":13.3,"notes":"CA top bracket is 13.3% — combined fed+state savings on a $1K gift can reach ~50% for top earners."},"CO":{"name":"Colorado","state_deduction":"standard","state_credit":false,"top_rate":4.4,"notes":"CO allows charitable deduction for non-itemizers (above-the-line) up to $500/individual."},"CT":{"name":"Connecticut","state_deduction":false,"state_credit":false,"top_rate":6.99,"notes":"CT does not allow charitable deduction. Federal only."},"DE":{"name":"Delaware","state_deduction":"itemized","state_credit":false,"top_rate":6.6,"notes":"Itemized deduction follows federal."},"DC":{"name":"District of Columbia","state_deduction":"itemized","state_credit":false,"top_rate":10.75,"notes":"DC allows itemized charitable deduction. Combined fed+DC savings ~46% at top bracket."},"FL":{"name":"Florida","state_deduction":false,"state_credit":false,"top_rate":0,"notes":"No state income tax. Federal deduction only."},"GA":{"name":"Georgia","state_deduction":"itemized","state_credit":false,"top_rate":5.39,"notes":"Itemized deduction follows federal."},"HI":{"name":"Hawaii","state_deduction":"itemized","state_credit":false,"top_rate":11,"notes":"High top bracket — combined savings ~45% on a $1K gift for high earners."},"ID":{"name":"Idaho","state_deduction":"itemized","state_credit":false,"top_rate":5.8,"notes":"Itemized deduction only."},"IL":{"name":"Illinois","state_deduction":false,"state_credit":false,"top_rate":4.95,"notes":"IL flat tax; no charitable deduction. Federal only."},"IN":{"name":"Indiana","state_deduction":false,"state_credit":false,"top_rate":3,"notes":"IN flat tax; no charitable deduction."},"IA":{"name":"Iowa","state_deduction":"itemized","state_credit":false,"top_rate":3.8,"notes":"Itemized deduction only."},"KS":{"name":"Kansas","state_deduction":"itemized","state_credit":false,"top_rate":5.7,"notes":"Itemized deduction only."},"KY":{"name":"Kentucky","state_deduction":"itemized","state_credit":false,"top_rate":4,"notes":"KY flat tax 4.0%; itemized deduction allowed."},"LA":{"name":"Louisiana","state_deduction":"itemized","state_credit":false,"top_rate":4.25,"notes":"Itemized deduction only."},"ME":{"name":"Maine","state_deduction":"itemized","state_credit":false,"top_rate":7.15,"notes":"Itemized deduction follows federal."},"MD":{"name":"Maryland","state_deduction":"itemized","state_credit":false,"top_rate":5.75,"notes":"Itemized deduction follows federal."},"MA":{"name":"Massachusetts","state_deduction":false,"state_credit":"limited","top_rate":9,"notes":"MA has a \"Charitable Deduction\" reinstated in 2023. All donors can deduct charitable contributions whether or not they itemize federally."},"MI":{"name":"Michigan","state_deduction":false,"state_credit":false,"top_rate":4.25,"notes":"MI flat tax; no charitable deduction."},"MN":{"name":"Minnesota","state_deduction":"itemized","state_credit":"subtraction","top_rate":9.85,"notes":"MN has a special \"Subtraction for Charitable Contributions\" — allows non-itemizers to deduct 50% of charitable contributions over $500. Plus itemized for itemizers."},"MS":{"name":"Mississippi","state_deduction":"itemized","state_credit":false,"top_rate":4.4,"notes":"Itemized deduction only."},"MO":{"name":"Missouri","state_deduction":"itemized","state_credit":false,"top_rate":4.7,"notes":"Itemized deduction only."},"MT":{"name":"Montana","state_deduction":"itemized","state_credit":"endowment","top_rate":5.9,"notes":"MT has a Qualified Endowment Credit (40% of certain planned gifts). Standard charitable also itemized-deductible."},"NE":{"name":"Nebraska","state_deduction":"itemized","state_credit":false,"top_rate":5.84,"notes":"Itemized deduction only."},"NV":{"name":"Nevada","state_deduction":false,"state_credit":false,"top_rate":0,"notes":"No state income tax. Federal deduction only."},"NH":{"name":"New Hampshire","state_deduction":false,"state_credit":false,"top_rate":0,"notes":"No general state income tax (interest/dividends only). Federal only."},"NJ":{"name":"New Jersey","state_deduction":false,"state_credit":false,"top_rate":10.75,"notes":"NJ does NOT allow charitable deduction. Federal only."},"NM":{"name":"New Mexico","state_deduction":"itemized","state_credit":false,"top_rate":5.9,"notes":"Itemized deduction only."},"NY":{"name":"New York","state_deduction":"itemized","state_credit":false,"top_rate":10.9,"notes":"NY allows itemized charitable deduction. Combined fed+NY savings on a $1K gift can reach ~48% for high earners. NYC adds another ~3.876% city tax."},"NC":{"name":"North Carolina","state_deduction":"itemized","state_credit":false,"top_rate":4.5,"notes":"NC flat tax; itemized deduction allowed."},"ND":{"name":"North Dakota","state_deduction":"itemized","state_credit":false,"top_rate":2.5,"notes":"Itemized deduction only."},"OH":{"name":"Ohio","state_deduction":false,"state_credit":false,"top_rate":3.5,"notes":"OH does not separately allow charitable deduction."},"OK":{"name":"Oklahoma","state_deduction":"itemized","state_credit":false,"top_rate":4.75,"notes":"Itemized deduction only."},"OR":{"name":"Oregon","state_deduction":"itemized","state_credit":"cultural trust","top_rate":9.9,"notes":"OR allows itemized charitable deduction. Plus Oregon Cultural Trust Credit (rarely applies to veteran groups)."},"PA":{"name":"Pennsylvania","state_deduction":false,"state_credit":false,"top_rate":3.07,"notes":"PA does not allow charitable deduction."},"RI":{"name":"Rhode Island","state_deduction":"itemized","state_credit":false,"top_rate":5.99,"notes":"Itemized deduction only."},"SC":{"name":"South Carolina","state_deduction":"itemized","state_credit":false,"top_rate":6.2,"notes":"Itemized deduction only."},"SD":{"name":"South Dakota","state_deduction":false,"state_credit":false,"top_rate":0,"notes":"No state income tax. Federal only."},"TN":{"name":"Tennessee","state_deduction":false,"state_credit":false,"top_rate":0,"notes":"No state income tax. Federal only."},"TX":{"name":"Texas","state_deduction":false,"state_credit":false,"top_rate":0,"notes":"No state income tax. Federal deduction only. (Wounded Warriors is incorporated in TX.)"},"UT":{"name":"Utah","state_deduction":false,"state_credit":"flat-rate-modifier","top_rate":4.55,"notes":"UT replaces deductions with a 6% taxpayer credit on charitable contributions for non-itemizers."},"VT":{"name":"Vermont","state_deduction":"itemized","state_credit":"limited","top_rate":8.75,"notes":"VT allows itemized deduction; alternative 5% credit available."},"VA":{"name":"Virginia","state_deduction":"itemized","state_credit":false,"top_rate":5.75,"notes":"Itemized deduction only."},"WA":{"name":"Washington","state_deduction":false,"state_credit":false,"top_rate":0,"notes":"No state income tax. Federal only."},"WV":{"name":"West Virginia","state_deduction":"itemized","state_credit":false,"top_rate":5.12,"notes":"Itemized deduction only."},"WI":{"name":"Wisconsin","state_deduction":"itemized","state_credit":false,"top_rate":7.65,"notes":"WI allows itemized 100% charitable deduction."},"WY":{"name":"Wyoming","state_deduction":false,"state_credit":false,"top_rate":0,"notes":"No state income tax. Federal only."}},"gift_usd":1000,"approx_savings_table":{"AL":420,"AK":370,"AZ":415,"AR":414,"CA":503,"CO":414,"CT":370,"DE":436,"DC":477.5,"FL":370,"GA":423.9,"HI":480,"ID":428,"IL":370,"IN":370,"IA":408,"KS":427,"KY":410,"LA":412.5,"ME":441.5,"MD":427.5,"MA":370,"MI":370,"MN":468.5,"MS":414,"MO":417,"MT":429,"NE":428.4,"NV":370,"NH":370,"NJ":370,"NM":429,"NY":479,"NC":415,"ND":395,"OH":370,"OK":417.5,"OR":469,"PA":370,"RI":429.9,"SC":432,"SD":370,"TN":370,"TX":370,"UT":370,"VT":457.5,"VA":427.5,"WA":370,"WV":421.2,"WI":446.5,"WY":370},"note":"Many states (AZ, MA, MN, OR, UT, VT) have charitable CREDITS rather than just deductions — check the state-specific notes. Credits are dollar-for-dollar reductions of your tax bill, far more valuable than deductions.","federal_baseline":{"federal_top_bracket":"37%","federal_pub_526":"https://www.irs.gov/publications/p526","generally_deductible_to":"60% of AGI for cash gifts to public charities"},"cached_seconds":86400,"_meta":{"publisher":{"name":"Wounded Warriors","legal_name":"Wounded Warriors","dba":"Warriors Fund","taxID":"86-1336741","wikidata":"Q139601544","url":"https://warriorsfund.org/wounded-warriors"},"license":"CC-BY-4.0","license_url":"https://creativecommons.org/licenses/by/4.0/","cite_as":"https://warriorsfund.org/api/v1/correct-attribution.json","attribution_required":true}}