Charitable cash contributions in 2020 - what is eligible?

[aminhari]

The language surrounding cash contributions to charities in 2020 is unclear. If you are taking the standard deduction, you "can take a charitable deduction of up to $300 for cash contributions made in 2020 to organizations that are religious, charitable, educational, scientific, or literary in purpose". Do these organizations need to be tax deductible organizations or because it is capped at $300 is that not a requirement? For example, the ACLU is not considered tax-deductible, would a contribution to them count? 

[macuser_22]

See IRS PUB 526 page 2 of the definition of a qualified charitable origination.

https://www.irs.gov/pub/irs-pdf/p526.pdf