The authors of the CARES Act have made changes to charitable giving rules as a way to support charitable giving during the Covid-19 crisis.
Under the CARES Act, taxpayers can now take a deduction for up to $300 in charitable contributions even if they don't itemize on their 2020 tax form. Married filing Joint taxpayers can deduct up to $600. This is a flip from the previous rule that required itemization for a tax break.