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Special Provisions for Giving to Nonprofits in 2021

Congress recently passed the “Consolidated Appropriations Act” which, among other things, extends and expands several provisions of the 2020 CARES Act benefitting donors to nonprofit charitable organizations.

Taxpayers Who Don’t Itemize:
The previous legislation allowed deductions of up to $300 in charitable gifts in 2020 for people who don’t itemize their taxes. In the new measure, Congress extended that provision for tax year 2021, allowing single people to deduct up to $300 and couples to deduct up to $600 in charitable gifts even if they don’t itemize. The bill also specifies a penalty for overstating contributions.

Taxpayers Who Do Itemize:
The “Consolidated Appropriations Act” also extends for one year the 2020 CARES Act’s increased limits on deductible charitable contributions for individuals who itemize and for corporations:

  • For individuals who itemize, the 2021 cap will remain at 100 percent of adjusted gross income instead of reverting to 60 percent.
  • For corporate charitable giving, the 2021 annual limit will stay at 25 percent of taxable income instead of reverting to 10 percent.

Eastern State Penitentiary Historic Site is grateful to all our friends who give generously to help us preserve this site and advance our mission. If circumstances permit you to support Eastern State in 2021, we wanted you to know how doing so may benefit your tax situation.

Your online gift to Eastern State will help us continue our work, both on site and online, as we engage visitors in important conversations about the legacy of criminal justice reform in America.

Please consult your tax advisor to determine how these provisions may impact your particular circumstances.

2017 American Aliance of Museums Excellence in Exhibitions Overall Winner