As the COVID-19 pandemic continues, various not-for-profit organizations have experienced a decline in charitable contributions from supporters, and Congress responded with a new provision in the Coronavirus Aid, Relief, and Economic Security (CARES) Act – Public Law (P.L.) 116-136.

a computer screen with white numbers and red numbers in the shape of a heart; image used for blog post about charitable deductions provision under CARES Act

This provision aims to provide relief to charitable organizations. Under Section 2204, the provision allows for “a tax deduction for charitable contributions in 2020 up to $300 for taxpayers who do not itemize their tax deductions.” This is intended to encourage taxpayers to make contributions to charitable organizations by allowing a tax benefit even for those who do not itemize but instead use the standard deduction.

The Journal of Accountancy recently published an article providing more details about P.L. 116-136, which includes:

  • Qualifying for the deduction
  • Eligible individual
  • Qualified charitable contribution
  • Qualified charitable organization
  • Other considerations

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