see the info on this IRS website as shown in part below. it's possible that the IRS is in error.
https://www.irs.gov/publications/p526#en_US_2020_publink100065920
Qualified cash contributions for 2020. If you make a qualified cash contribution for tax year 2020, your deduction for the cash contribution is limited to 100% of your adjusted gross income (AGI) minus your deduction for all other contributions. A qualified cash contribution must meet the following criteria.
It is a charitable contribution paid in cash or by check after December 31, 2019.
It is paid to an organization described earlier under First category of qualified organizations (50% limit organizations) (other than certain private foundations described in section 509(a)(3)).
The taxpayer elected to have this limitation apply to such contribution.
First category of qualified organizations (50% limit organizations).
The first category includes only the following types of qualified organizations. (These organizations are also sometimes referred to as "50% limit organizations.")
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Churches and conventions or associations of churches.
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Educational organizations with a regular faculty and curriculum that normally have a regularly enrolled student body attending classes on site.
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Hospitals and certain medical research organizations associated with these hospitals.
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Organizations that are operated only to receive, hold, invest, and administer property and to make expenditures to or for the benefit of state and municipal colleges and universities and that normally receive substantial support from the United States or any state or their political subdivisions, or from the general public.
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The United States or any state, the District of Columbia, a U.S. possession (including Puerto Rico), a political subdivision of a state or U.S. possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions.
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Publicly supported charities, defined earlier under Qualified Conservation Contribution .
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Organizations that may not qualify as "publicly supported" but that meet other tests showing they respond to the needs of the general public, not a limited number of donors or other persons. They must normally receive more than one-third of their support either from organizations described in (1) through (6), or from persons other than "disqualified persons."
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Most organizations operated or controlled by, and operated for the benefit of, those organizations described in (1) through (7).
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Private operating foundations.
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Private nonoperating foundations that make qualifying distributions of 100% of contributions within 2½ months following the year they receive the contribution. A deduction for charitable contributions to any of these private nonoperating foundations must be supported by evidence from the foundation confirming it made the qualifying distributions timely. Attach a copy of this supporting data to your tax return.
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A private foundation whose contributions are pooled into a common fund, if the foundation would be described in (8) but for the right of substantial contributors to name the public charities that receive contributions from the fund. The foundation must distribute the common fund's income within 2½ months following the tax year in which it was realized and must distribute the corpus not later than 1 year after the donor's death (or after the death of the donor's surviving spouse if the spouse can name the recipients of the corpus).
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