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described in (1) through (6), or from per- sons other than “disqualified persons.” 8. Most organizations operated or controlled by, and operated for the benefit of, those organizations described in (1) through (7). 9. Private operating foundations. 10. Private nonoperating foundations that make qualifying distributions of 100% of contributions within 21/2 months following the year they receive the contribution. A deduction for charitable contributions to any of these private nonoperating founda- tions must be supported by evidence from the foundation confirming it made the qualifying distributions timely. Attach a copy of this supporting data to your tax re- turn. 11. A private foundation whose contributions are pooled into a common fund, if the foundation would be described in (8) but for the right of substantial contributors to name the public charities that receive con- tributions from the fund. The foundation must distribute the common fund's income within 21/2 months following the tax year in which it was realized and must distribute the corpus not later than 1 year after the donor's death (or after the death of the do- nor's surviving spouse if the spouse can name the recipients of the corpus). You can ask any organization whether it is a 50% limit organization, and most will be able to tell you. Also see How to check whether an or- ganization can receive deductible charitable contributions, earlier. Second category of qualified organizations. The second category includes any type of quali- fied organization that isn’t in the first category. Limits The limit that applies to a contribution depends on the type of property you give and which cate- gory of qualified organization you give it to. The amount of a contribution you can deduct is gen- erally limited to a percentage of your adjusted gross income (AGI), but may be further reduced if you make contributions that are subject to more than one of the limits discussed in this section. Your total deduction of charitable contribu- tions can’t exceed your AGI. If your contribu- tions are subject to more than one of the limits, you include all or part of each contribution in a certain order, carrying over any excess to a subsequent year (if allowed). See How To Fig- ure Your Deduction When Limits Apply and Carryovers, later, for more information about or- dering and carryovers. Limits based on 100% of adjusted gross income There are three 100% limits that may apply to your contributions. Qualified conservation contributions of farmers and ranchers. If you are a qualified farmer or rancher, your deduction for a qualified conservation contribution (QCC) is limited to 100% of your AGI minus your deduction for all other charitable contributions. However, if the donated property is used in agriculture or live- stock production (or is available for such pro- duction), the contribution must be subject to a restriction that the property remain available for such production. If not, the limit is 50%. For more information about applying the 50% limit to a QCC, see Qualified conservation contribu- tions, later, under Limits based on 50% of ad- justed gross income. Qualified farmer or rancher. You are a qualified farmer or rancher if your gross income from the trade or business of farming is more than 50% of your gross income for the year. Qualified cash contributions for 2020. If you make a qualified cash contribution for tax year 2020, your deduction for the cash contribution is limited to 100% of your adjusted gross in- come (AGI) minus your deduction for all other contributions. A qualified cash contribution must meet the following criteria. • It is a charitable contribution paid in cash or by check after December 31, 2019. • It is paid to an organization described ear- lier under First category of qualified organi- zations (50% limit organizations) (other than certain private foundations described in section 509(a)(3)). • The taxpayer elected to have this limitation apply to such contribution. Exception. Qualified contributions don’t in- clude a contribution to a segregated fund or ac- count for which you (or any person you appoint or designate) have or expect to have advisory privileges with respect to distributions or invest- ments based on your contribution. Carryover rule. You can carry over any qualified contributions you aren’t able to deduct in 2020 because of this limit. Qualified contributions for relief efforts for 2018 and 2019 disasters. If you make a quali- fied contribution for relief efforts in a qualified disaster area, your deduction for the qualified contribution is limited to 100% of your adjusted gross income minus your deduction for all other contributions. For purposes of this section, a qualified disaster is a major disaster that was declared before February 19, 2020, by the President under section 401 of the Stafford Act and that occurred in 2018 and before Decem- ber 21, 2019. However, a qualified disaster doesn't include California wildfires in January 2018 (which received special relief). A qualified contribution must meet the fol- lowing criteria. • It is a charitable contribution paid in cash or by check before February 19, 2020. • It is paid to an organization described ear- lier under First category of qualified organi- zations (50% limit organizations)(other than certain private foundations described in section 509(a)(3)). • It is payable for relief efforts in a qualified disaster area described above. • The taxpayer obtains contemporaneous written acknowledgement (within the meaning of section 170(f)(8)) from the or- ganization that such contribution was used for relief efforts. • The taxpayer elected to have qualified dis- aster area tax relief apply to such contribu- tion. Exception. Qualified contributions don’t in- clude a contribution to a segregated fund or ac- count for which you (or any person you appoint or designate) have or expect to have advisory privileges with respect to distributions or invest- ments based on your contribution. Carryover rule. You can carry over any qualified contributions you aren’t able to deduct in 2020 because of this limit. Limit based on 60% of adjusted gross income (AGI) If you make cash contributions during the year to an organization described earlier under First category of qualified organizations (50% limit organizations), and you elect not to treat it as Qualified cash contributions for 2020, your de- duction for the cash contributions is 60% of your AGI. This 60% limit doesn’t apply to noncash charitable contributions. See Noncash contribu- tions to 50% limit organizations, later, if you contribute something other than cash to a 50% limit organization. Example 1. You gave your church a $200 cash contribution that you elected not to treat as Qualified cash contributions for 2020.. The limit based on 60% of AGI will apply to the cash contribution to the church because it is an or- ganization described earlier under First cate- gory of qualified organizations (50% limit organ- izations) and because the contribution was cash. Example 2. You donated clothing to your church with a fair market value of $200. The limit based on 60% of AGI doesn’t apply be- cause the contribution is not cash. Instead, a limit based on 50% of AGI discussed later will apply to the contribution to the church because it is an organization described earlier under First category of qualified organizations (50% limit organizations). “For the use of” contribution exception. A 30% limit applies to cash contributions that are “for the use of” the qualified organizations instead of “to” the qualified organization. A con- tribution is “for the use of” a qualified organiza- tion when it is held in a legally enforceable trust for the qualified organization or in a similar legal arrangement. See Contributions to the second category of qualified organiztions or “for the use of” any qualified organization, later, under Lim- its based on 30% of adjusted gross income, for more information. Limits based on 50% of adjusted gross income (AGI) There are two 50% limits that may apply to your contributions. Publication 526 (2020) Page 15