Deducting Charitable Contributions at a Glance

Charitable contributions to qualified organizations may be deductible if you itemize deductions on Form 1040, Schedule A, Itemized Deductions. To see if the organization you have contributed to qualifies as a charitable organization for income tax deductions, use Tax Exempt Organization Search.

Special $300 Tax Deduction

The Internal Revenue Service has a special new provision that will allow more people to easily deduct up to $300 in donations to qualifying charities this year, even if they don’t itemize.

Following special tax law changes made earlier this year, cash donations of up to $300 made before December 31, 2020, are now deductible when people file their taxes in 2021.
 

More Information

Tax Topic 506 - Charitable Contributions

Related Forms

Form 1040, Schedule A, Itemized Deductions

Form 8283, Noncash Charitable Contributions


Related Publications

Publication 526, Charitable Contributions - Detailed guidance


Tools

Can I Deduct My Charitable Contributions?