The total of your church cash donations plus all other charitable contributions you make during the year typically cannot exceed 60 percent of your adjusted gross income (AGI). If it does, then you cannot deduct 100 percent of your donations in the current tax year. However, the amounts you can't deduct this year can be used as a deduction on one of your next five tax returns.
For tax years 2020 and 2021, the contribution limit is 100% of your adjusted gross income (AGI) of qualified cash donations to charities.
Also, remember that under the CARES Act, you can still deduct up to $300 in cash contributions if you claim the standard deduction.
