Clarification of Charitable Contribution Deduction Limits in the 2022 Schedule A (Form 1040) Instructions

 

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The special rule that allowed individuals to deduct qualified cash contributions of up to 100% of their adjusted gross income only applied to contributions made in tax years 2020 and 2021.

This page is designated as historical and is no longer updated. Page Last Reviewed or Updated: 21-Feb-2024