Donations for 2020 - new deduction
Nonitemizers can claim an above-the-line deduction max of $300
for charitable 2020 cash contributions.
Individuals not itemizing Schedule A can take both the standard deduction
and a max deduction of up to $300 in cash contributions. This is per return, meaning couples who file jointly can deduct only $300, not $600.
The 60%-of-AGI limit on charitable gifts of cash by individuals is suspended