CARES Act 100% charitable contribution composition

[excel20]

The CARES Act allows deductions for charitable contribution up to 100% of AGI in 2020 (vs. 60% previously). The Act also states that to quality for 100% deduction, the contributions must be in cash. What I haven't seen clarified is how much of the contribution has to be in cash and to what types of organizations.

For example, will the following composition qualify for a 100% deduction?

30% appreciated stock to a donor advised fund

30% cash to private foundation

40% cash to a qualifying operating charity - for example GiveWell, GiveDirectly, etc.

Essentially, do the previous rules apply for the 60% and the "cash only/operating charity" rule apply only to the additional 40%?

[Critter-3]

https://www.plantemoran.com/explore-our-thinking/insight/2020/07/cares-act-increases-deductibility-o....

[despenla]

The following was shared with me form TT and is helpful.

Note that the document is still 'draft' as the IRS is slower than ususal due to COVID.

Here is a link to the (draft) Charitable Contributions 2020 Draft Publication 526.

"DRAFT" Charitable Contributions as of January 13, 2021