On March 27, 2020, in response to the Coronavirus pandemic, the federal government passed the CARES Act affecting charitable giving in the following ways: 
Temporary Universal Charitable Deduction — Individuals who do not itemize their deductions can take a one-time deduction of up to $300 ($600 for a married couple) for gifts made to charitable organizations. The deduction is for gifts of cash made in the calendar year 2020 and does not cover other types of gifts or contributions made to donor-advised funds or private foundations. 
Suspended 60 percent adjusted gross income limitation – In a typical year, individuals can only take a charitable deduction of up to 60 percent of their adjusted gross income, no matter how much they give. For 2020, there is no limit, making cash contributions fully deductible.