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California Differences - Charitable Contributions

California generally conforms to the federal rules for charitable contributions. However, some areas of nonconformity include the following and adjustment for them is made on Schedule CA, Part II, generally on line 11 or 12 (2021):

California does NOT conform to the following temporary changes included in the CARES Act and the COVIDrelated legislation:

  • The $300 ($600 for joint filers in 2021) deduction by nonitemizers for cash contributions.
  • The increase to 100% in AGI limitations for cash charitable contributions for 2020 and 2021.

Qualified Charitable Contributions

California limits the amount of the charitable deduction to 50% of the taxpayer’s federal adjusted gross income. The state has not conformed to the limit increase to 60% for 2018-2025 enacted in the TCJA. Thus, there could be some differences between the amount allowed using federal law and the amount allowed using California law.

College Athletic Seating Rights 

TCJA disallows a charitable deduction for college athletic seating rights for years 2018 through 2025. California has not conformed to that disallowance and the deduction is still allowed for California purposes.

Charitable Contribution Carryover Deduction – There may be a difference between the California carryover and the Federal carryover. The adjustment is made on the Schedule CA, Part II, line 13.

College Access Credit 

California allows a credit for contributions made to the College Access Fund. For 2019 through 2022 the credit is 50% of the amount contributed (see Chapter 9.50 for specifics). When the College Access Credit is claimed on the California return, the taxpayer may claim a deduction for the contribution to the fund on their federal Schedule A, but under Proposed Regulations 1.170A-1(h)(3) the amount deductible will be limited to 50% of the contribution for contributions made after Aug. 27, 2018; contributions prior to that date are 100% deductible. Whatever amount of the College Access Fund contribution is claimed as an itemized deduction on federal Schedule A will need to be entered on Schedule CA, Part II, line 11, column B, as it is not deductible on the state return.

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