What is the IRS reference that states that charitable contributions cannot be carried over from years in which one itemizes? According to 26CFR 1.170A-10(a)(2): "The carryover provisions apply with respect to contributions made during a taxable year in excess of the applicable percentage limitation even though the taxpayer elects under section 144 to take the standard deduction in that year instead of itemizing the deduction allowable in computing taxable income for that year."
from https://www.law.cornell.edu/cfr/text/26/1.170A-10
This seems to state that charitable carryovers (subject to the other limitations) are allowed from years in which one itemizes.
