The Tax Cuts and Jobs Act didn’t change the rules for charitable deductions – except that the cash donations deduction limit increased from 50 percent to 60 percent of your adjusted gross income. But the TCJA made changes in other parts of the tax law that may prevent taxpayers from charitable giving. Taxpayers may no longer donate because the new law makes it less likely that a taxpayer will itemize. And you need to itemize to take a charitable deduction.
Here are some of the tax law changes effective in 2018:
Lowered individual income tax rates, which reduces the value of all tax deductions
Increased the standard deduction to $12,000 for single taxpayers and $24,000 for couples
Capped the state and local tax deduction at $10,000