How the CARES Act changes charitable contribution tax deductions

Previously, charitable contributions could only be deducted if taxpayers itemized their deductions. However, taxpayers who don't itemize deductions may take a charitable deduction of up to $300 for cash contributions made in 2020 to qualifying organizations. For the purposes of this deduction, qualifying organizations are those that are religious, charitable, educational, scientific or literary in purpose. The law changed in this area due to the Coronavirus Aid, Relief, and Economic Security Act.

More information about these changes is available on IRS.gov:

Special $300 tax deduction helps most people give to charity this year – even if they don’t itemize | Internal Revenue Service (irs.gov)