In 2021 the CARES Act continues to allow the “above the line” charitable deduction. If you do not itemize deductions, you may be able to take a charitable deduction for contribution(s) up to $300 if single, head of household, or qualifying widow(er); $600 if married filing jointly; or $300 if married filing separately (IRS Form 1040 instructions). If you itemize, the CARES Act allows you to deduct up to 100% of your AGI. This applies to cash, not household items, cars, or appreciated securities. Donations must be made to qualified charitable organizations, such as the Bentonville Library Foundation.