Where are you seeing this?
On a 2022 tax return charitable contributions are entered as itemized deduction on Schedule A Lines 11 and 12 with any carryover from a prior tax year on Line 13.
The total of all your itemized deductions on Schedule A must be greater than the standard deduction for your filing status to have any tax benefit.
Standard deductions for 2022
- Single - $12,950 add $1,750 if age 65 or older
- Married Filing Separately - $12,950 add $1,400 if age 65 or older
- Married Filing Jointly - $25,900 add $1,400 for each spouse age 65 or older
- Head of Household - $19,400 add $1,750 if age 65 or older
