This change allows individual taxpayers to claim a deduction of up to $300 for cash donations made to charity during 2020. This includes the special $300 deduction designed especially for people who choose to take the standard deduction, rather than itemizing their deductions. The Coronavirus Aid, Relief and Economic Security Act includes several temporary tax law changes to help charities. COVID Tax Tip 2020-170, December 14, 2020įollowing tax law changes, cash donations of up to $300 made this year by Decemare now deductible without having to itemize when people file their taxes in 2021.
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