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Under the Coronavirus Aid, Relief, and Economic Security Act (referred to as the CARES Act of 2020), up to $300 of cash contributions made directly to a qualifying charity can now be claimed as an above-the-line deduction. This will provide a tax benefit for charitable contributions for those who take the standard deduction and are not able to itemize. This deduction is only available to taxpayers who do not itemize their deductions.

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The Business Forum, Inc.

P.O. Box 8532, Madison, WI 53708-8532

PH: 608.838.1019    EM: tbf@thebusinessforum.org

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