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CARES Act 2020

Section 2204 of the CARES Act amends section 62 of the Internal Revenue Code by allowing taxpayers that do not itemize their deductions to take a limited above-the-line deduction for charitable contributions ($300 per taxpayer, $600 for a married couple filing jointly). And, if you itemize your deductions, the CARES Act has increased the AGI charitable contribution to 100% of AGI for 2020. This means that you can get a charitable contribution deduction for the full amount of your Adjusted Gross Income. Please consult your tax advisor and the CARES Act for complete details.


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