For 2020, non-itemizers could deduct up to $300 of cash contributions above-the-line (i.e., deductible in computing AGI). The $300 limits apply both to single and married taxpayers. Donations to donor advised funds and private foundations aren’t eligible for the above-the-line deduction.

For 2021, non-itemizers filing a joint return could deduct up to $600 of cash contributions belowthe-line (i.e., deductible in figuring taxable income but not AGI). For other filing statuses, the limit is $300. Donations to donor advised funds and private foundations aren’t eligible for the below-theline deduction.

For 2020 and 2021, itemizers were allowed a 100% of AGI limitation for cash contributions but could elect the 60% of AGI limitation Under the 100% of AGI limitation, the taxpayer’s other contributions are figured first up to the 60, 50, 30 or 20% of AGI limitation and then cash contribution are allowed above those limits up to 100% of AGI. The normal 5-year carryover applies to any excess over 100% of AGI. 

Accuracy-Related Penalty for Non-itemizers Increased - The Taxpayer Certainty and Disaster Tax Relief Act of 2020 modifies the IRC Sec 6662 accuracy related penalty by adding Sec 6662(i) - Increase in Penalty in Case of Overstatement of Qualified Charitable Contributions. This provision penalizes the portion of the overstatement attributable to charitable contributions claimed by non-itemizers at 50% instead of the normal 20%. Effective for tax years beginning after December 31, 2020. (Code Sec. 6662(l), as added by Act Sec. 212(b))