It depends. There seems to be some confusion regarding income and deductions and what type of income does certain deductions apply to.
If you look at a 1040, all income items are addressed in lines 1-11. Line 11 is your adjusted gross income(AGI). Think of this as a mix of ordinary and capital gains income items that determine your overall AGI. Once this is determined, then you apply the standard deduction or itemize deduction amounts to reduce your taxable income for the year. If your itemized deductions exceed your standard deduction amount, then you will be able to claim your charitable contributions, which is an itemized deduction.
Deducting charitable contributions make no distinction on the type of income it is being deducted from but is dependent on the overall AGI that is reflected on line 11 of the 1040.
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