Right now, the deduction is ambiguous because of recent changes in Congress. Before, the cap was $300 for individual and Married Filing jointly and $150 for Married Filing Separately.
Congress has extended this Cares Contribution deduction to 2021 in the legislation was to increase the contribution to $600. Because this is so recent, I don't believe the IRS has implemented this into their tax code yet. The reason I say this is that I tried to research this question in Publication 526-Charitable Contributions and was informed that they were finalizing a current revision to this publication because of the change in the tax law.
So this means for now, $300 for MFJ and single and $150 for MFS until the changes are implemented.
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