If you claimed the standard deduction last year, the carryover amount is reduced by the amount that would have been deductible if you itemized it last year. So, I want to confirm that the $300 is a carryover that exceeded the charitable limit for last year, or was it simply a $300 donation that you had not used?
Yes, If the $300 is a calculated carryover from last year, you can include it on your 2021 taxes.
If you do itemize, you can claim charitable contribution deductions for cash contributions up to 100% of your adjusted gross income (AGI). However, these tax benefits will not apply after the 2021 tax year unless Congress amends the law, which as of Feb 17, 2022, has not occurred
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