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A special tax provision allows Americans to deduct up to $600 in cash donations to qualified charities on their 2021 federal income tax return.
Ordinarily, those who take the standard deduction cannot claim a deduction for charitable contributions. But a temporary law change permits a limited deduction. Nearly 90% of taxpayers now take the standard deduction and could benefit from this provision.
Cash includes payments made by cash, check, credit card or debit card, to a qualified charity—including unreimbursed out-of-pocket expenses in connection with volunteered services to qualified organizations.
Cash does NOT include the value of volunteered services, donated securities, household items, properties, or any other non-cash items.
Cash donations to the following also do NOT qualify for the special provision:
Supporting organizations
Establish or maintain a donor advised account
Prior year carry forwards
Most private foundations
Make sure that no benefit has been received as a result of the donations. Make sure that donations are made to a qualified charity using the IRS
Tax Exempt Organization Search tool:
Irs.gov/charities-non-profits/tax-exempt-organization-search
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