Hal_Al is quite correct.
If you have entered the cash donations on the federal return and in the Review, you entered the $300 (or whatever) to be placed on line 10b on the 1040, then the federal Adjusted Gross Income (line 11 1040) is reduced by $300.
This flows through to the VT return on line 1 on the IN-111, where this amount is reduced the moment that the $300 goes on line 10b on the 1040.
That is why it is removed from the other contributions on the Vermont return - just as Hal_Al says, it would be double-dipping otherwise.
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