Non-Itemizer Charitable Deduction

There’s still time to take advantage of a special provision letting you claim a charitable contribution deduction for 2021 even if you don’t itemize. The main restrictions:

  • The contribution must be paid by cash, check or credit card. Donations of property don’t qualify.
  • The dollar limit is $300 or, if married filing jointly, $600 for the couple. (A glitch that limited married couples to $300 last year has been fixed.)

Contributions in larger dollar amounts or made in the form of property are still allowed of course, but won’t be deductible unless you itemize.