@johncolburn41 wrote:
Based on several sources the limit for a couple filing jointly is $600, not $300.
Based on the only source of any authority, the IRS, the maximum cash contribution when filing as Married Filing Jointly is $300 on a 2020 federal tax return.
IRS Form 1040 (2020) Instructions for Line 10b on page 29 - https://www.irs.gov/pub/irs-pdf/i1040gi.pdf#page=29
Line 10b
If you don't itemize deductions on Schedule A (Form 1040), you (or you and your spouse if filing jointly) may be able to take a charitable deduction for cash contributions made in 2020.
Enter the total amount of your contributions on line 10b. Don't enter more than:
• $300 if single, head of household,
or qualifying widow(er);
• $300 if married filing jointly; or
• $150 if married filing separately
