KrisD15
Expert Alumni

Deductions & credits

@rls4655780

 

The special Charity Donation deduction is actually called "Cash contributions for individuals who do not itemize deductions". 

 

It is only for taxpayers that take the Standard Deduction. 

 

The reasoning is this: so many people now take the Standard Deduction that charities were seeing donations drop. This was passed to encourage donating by providing a new place to claim a deduction. 

 

IRS PUB 526

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