Hello, 

I've been reviewing IRS limits on over 5k donations of a non-cash donation to an NFP which I understand to be 50% of AGI. However, if it is a MFJ situation, can the AGI be combined household income, or does it have to be tagged to an individual's income? I've looked at Form 8283 and Publication 526 and still not sure. 

If it is combined, then they wouldn't have to bother with carrying over any unused portion. 

Thank you!

Dawn