For the 2021 tax year, the IRS is again allowing taxpayers that file their tax return using the standard deduction to claim a charity deduction on their tax return.
The maximum allowed charity deduction for non-itemizers is $300 for single, head of household and married filing separate filers. Joint filers are allowed a maximum deduction for charity in the amount of $600. Only cash (cash, checks, and credit or debit card payments) qualify for this $300/$600 deduction. Cash payments to a Donor Advised Fund do not qualify for this special charity deduction, nor do in-kind contributions.