The Consolidated Appropriations Act Charitable Giving Incentives

To encourage more charitable giving in 2021, the recently enacted Consolidated Appropriations Act extended two provisions from last year’s CARES Act.

  1. It extended the “non-itemizer’s charitable deduction” that allowed taxpayers to claim a deduction up to $300 for charitable gifts made in 2020. This benefit has been extended through 2021 and it expands the available deduction from $300 per return to $300 per single filer or $600 for those who are married and file jointly.
  2. It also extended the benefit that allows a taxpayer to deduct cash gifts made to public charities up to 100% of their adjusted gross income.

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