@dhallem711 wrote:
Is it $300 from AGI if filing as single and $600 if filing jointly?
It's $300 per tax return. A married couple could probably claim $300 each if they filed separately, but this may raise your taxes for other reasons since there are many other deductions and credits that are limited or disallowed if you file separately.
The contribution must be in cash (money; cash, check or credit card). Contributions of non-cash items, donated goods, and so on, can still only be deducted as schedule A itemized deductions.
For people who make very large donations, the CARES act temporarily suspends the 60% AGI limit on large donations.
