CARES Act adds new $300 charitable contribution deduction for 2020

Giving a few bucks to your favorite charity in time for the holidays? You can finally collect a tax break for it.

The CARES Act, which was signed into law this spring, included a “partial above the line deduction” for charitable contributions.

This allows people who take the standard deduction — which is $12,400 for single filers and $24,800 for married-filing-jointly in 2020 — to claim a deduction of up to $300 in donations.

You’d claim this tax break when you file your 2020 return next spring.

“The only caveat is that the donation must be made directly to charity and it has to be in cash,” rather than stocks or other assets, said Mark Alaimo, CPA and member of the American Institute of CPAs’ personal financial specialist committee.

You can also use a credit card or a check to make your donation.