IRS Publication 526, Charitable Contributions (2020), dated March 3, 2021, states:
For tax years beginning in 2020, cash contributions up to $300 can be claimed on Form 1040 or 1040-SR, line 10b. Enter the total amount of your contribution on line 10b. Don’t enter more than:
• $300 if single, head of household, or qualifying widow(er);
• $300 if married filing jointly; or
• $150 if married filing separately
