The amount of a contribution that a taxpayer can deduct when itemizing in a year is generally limited to a percentage of their adjusted gross income, but may be further reduced in certain situations.
In this case, the taxpayer is allowed to carry over any unused contribution amounts to subsequent years when they itemize deductions.
Please see Limits on page 14 of IRS Publication 526, Charitable Contributions for more information.
The law doesn't allow you to amass contribution amounts in years that you claim the standard deduction, and then use contributions from multiple years once on a single year's itemized deduction schedule.
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