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Contents What's New . . . . . . . . . . . . . . . . . . 1 Reminders . . . . . . . . . . . . . . . . . . . 1 Introduction . . . . . . . . . . . . . . . . . . 2 Organizations That Qualify To Receive Deductible Contributions . . . . . . . . . . . . . . 2 Contributions You Can Deduct . . . . . . 3 Contributions You Can't Deduct . . . . . . 7 Contributions of Property . . . . . . . . . . 8 When To Deduct . . . . . . . . . . . . . . 14 Limits on Deductions . . . . . . . . . . . 14 Substantiation Requirements . . . . . . 20 How To Report . . . . . . . . . . . . . . . 22 How To Get Tax Help . . . . . . . . . . . 23 Index . . . . . . . . . . . . . . . . . . . . . 26 Future Developments For the latest information about developments related to Pub. 526 (such as legislation enacted after we release it), go to IRS.gov/Pub526. What's New Cash contributions if you don’t itemize de- ductions. If you don’t itemize your deductions on Schedule A (Form 1040), you may qualify to take a deduction for contributions of up to $300. See Cash contributions for individuals who do not itemize deductions, later. Temporary suspension of limits for cash contributions. Certain cash contributions you made are not subject to the 60% limit for cash contributions. See Qualified cash contributions for 2020, later. Temporary increase in limits on contribu- tions of food inventory. The limit on contribu- tions of food inventory has increased from 15% to 25% for business taxpayers. See Food In- ventory, later. Reminders Disaster relief. You can deduct contributions for flood relief, hurricane relief, or other disaster relief to a qualified organization (defined under Organizations That Qualify To Receive Deducti- ble Contributions). However, you can't deduct contributions earmarked for relief of a particular individual or family. See Pub. 976, Disaster Re- lief, for more information. Pub. 3833, Disaster Relief, Providing Assis- tance Through Charitable Organizations, has more information about disaster relief, including Department of the Treasury Internal Revenue Service Publication 526 Cat. No. 15050A Charitable Contributions For use in preparing 2020 Returns Get forms and other information faster and easier at: • IRS.gov (English) • IRS.gov/Spanish (Español) • IRS.gov/Chinese (中文) • IRS.gov/Korean (한국어) • IRS.gov/Russian (Pусский) • IRS.gov/Vietnamese (Tiếng Việt) Mar 03, 2021