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(a) To be deductible, a charitable contribution must be made on or after January 1, 2023, except as described in 830 CMR 62.3.2(4)(d), and meet all the requirements, conditions, and limitations for deducting charitable contributions under Code § 170 as amended and in effect as specified in M.G.L. c. 62, §1(c), except that the following rules shall apply:
Taxpayers are not required to itemize deductions on their federal income tax return to obtain the Massachusetts deduction.
No Massachusetts deduction is allowed for contributions of household goods or used clothing, within the meaning of Code § 170(f)(16).
(b) A taxpayer that itemized deductions and claimed the charitable contribution deduction on their federal return should use as their starting figure in calculating the Massachusetts deduction the amount reported for federal purposes representing contributions to charity. A taxpayer that did not itemize deductions or claim a charitable contribution deduction on their federal return should use as their starting figure the amount they would have reported for federal purposes representing contributions to charity had they itemized and claimed a charitable contribution deduction on their federal return. In either case, such amount, including any federal carryover amount from a prior year, must then be reduced and/or adjusted by the modifications referenced in 830 CMR 62.3.2(4)(a).
(c) In calculating the Massachusetts charitable contribution deduction, the federal limitation on itemized deductions under Code § 68 does not apply.
(d) Any amounts attributable to charitable contributions made prior to January 1, 2023 and carried over to tax years beginning on or after January 1, 2023 on the taxpayer’s federal income tax return are includable in calculating the Massachusetts charitable contribution deduction provided such charitable contributions otherwise meet the requirements described in 830 CMR 62.3.2(4)(a).