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Donate ZEC and claim a US tax deduction

Intermediate - 10 min

This page is general information, not legal or tax advice. US tax rules change, so check your situation with a tax adviser. Every rule below links to its IRS source, checked in October 2026 against Publication 526 (for 2025 returns) and the IRS page on the 2025 tax law.

TL;DR

The IRS treats ZEC as property, so a ZEC gift is a noncash contribution
If you held the ZEC for more than a year, you can generally deduct its fair market value and pay no capital gains tax on the increase
If you held it for a year or less, your deduction is the lower of what you paid for it and its market value
For a gift of $250 or more, you need a written acknowledgment from the charity
Over $500, you file Form 8283. Over $5,000, you also need a qualified appraisal
You only get the deduction if you itemize. The new deduction for people who don't itemize, starting in 2026, covers cash gifts only, not ZEC

Who is this for?

US taxpayers who want to give ZEC to a charity
Donors who want their gift to stay private on-chain and still claim a deduction

If you run the charity, see Accept Private Donations as a US Nonprofit.

Private on-chain, known to the charity

A shielded gift keeps the amount, your address and the charity's balance off the public record. A tax deduction is a different kind of privacy: for any gift of $250 or more, the charity has to know who you are to send you an acknowledgment, and over $5,000 your appraiser and the charity both sign your Form 8283.

So you can be private from the public and still claim the deduction. You can't stay anonymous to the charity and claim it for a gift of $250 or more.

What you need

A shielded wallet holding the ZEC you'll give
A record of when you got that ZEC and what you paid for it
A charity that is a qualified organization (check it on the IRS Tax Exempt Organization Search) and accepts ZEC. See Where to Donate ZEC

Step-by-step guide

Step 1: Check how long you've held the ZEC

More than a year: ZEC is a capital asset, so it's capital gain property. You can generally deduct its fair market value on the day you give it (Publication 526, IRS FAQ, Q34–Q35)
A year or less: your deduction is the lower of your cost basis (usually what you paid) and its fair market value on the day (IRS FAQ, Q35)

If you bought ZEC at different times, give from a lot you've held more than a year and keep a note of which one you used.

Step 2: Check the charity

Make sure the organization can receive tax-deductible gifts, and read what it says about crypto receipts. Some charities don't send acknowledgments for crypto at all. Where to Donate ZEC lists what each one says.

Step 3: Send the gift and tell the charity who you are

Copy the address from the charity's own donate page
Send from your shielded wallet
If the charity has a shielded address, put your name and email in the memo, or use the contact method on its donate page

Step 4: Write down the value on the day

Record the date and time, the amount of ZEC, its US dollar value at that moment and where you got the price. Save the transaction ID. See Keeping records with shielded ZEC.

Step 5: Get the written acknowledgment

For any single gift of $250 or more, you need a contemporaneous written acknowledgment from the charity. It describes the ZEC you gave but doesn't put a value on it. You need it by the date you file your return, or the due date with extensions if that's earlier (Publication 526).

Step 6: Fill in Form 8283

Over $500 and up to $5,000: complete Form 8283, Section A
Over $5,000: complete Section B. You need a qualified appraisal from a qualified appraiser, and the charity signs the form. Crypto isn't a publicly traded security for this rule, so the appraisal applies even though ZEC has a market price (Publication 526, CCA 202302012). Publication 561 explains what counts as a qualified appraisal and when it must be done

Step 7: Claim it on your return

Claim the deduction on Schedule A, which means you itemize. Gifts of capital gain property to most public charities are generally limited to 30% of your adjusted gross income, and you can carry the excess forward (Publication 526).

If you don't itemize

From tax year 2026, people who don't itemize can deduct up to $1,000 of charitable gifts ($2,000 for married couples filing jointly). That deduction is for cash only. Noncash gifts like ZEC don't qualify (IRS: One Big Beautiful Bill provisions).

If you don't itemize, a ZEC gift still supports the charity, but it won't lower your taxes.

Common mistakes to avoid

Selling ZEC first and donating the dollars, which can mean paying capital gains tax you could have avoided
Giving ZEC you've held for a year or less and deducting its full market value
Giving anonymously and then expecting a receipt
Skipping the appraisal for a gift over $5,000 because ZEC has a market price
Losing track of when you bought the ZEC you gave

Result

You can:

Give ZEC privately on-chain
Get the paperwork you need to claim a deduction
Know before you give whether a deduction applies to you

Sources

Where to Donate ZEC - nonprofits that accept ZEC and what they say about receipts
Accept Private Donations as a US Nonprofit - the same gift from the charity's side
Keeping records with shielded ZEC - memos and viewing keys for your records
Memos - add your name and email to a shielded gift

Next step

Where to Donate ZEC

If you're new, start here: What is Zcash