Covid-related legislation last year for tax year 2020 carved out a new break for taxpayers who donate to charity and claim the standard deduction.  Most taxpayers do take the standard deduction and in tax years prior to 2020 did not realize a tax benefit for their charitable donations.  The 2020 rules allowed up to $ 300 to be taken as an adjustment to income.  This was the same for both single and married filing jointly returns. For the 2021 tax year, $ 300 is allowed for singles, but for married filing jointly returns, the amount is $ 600.  Also, for 2021, the subtraction is taken after the Adjusted Gross Income line, but still reduces Taxable Income.  In both years, only cash contributions to qualified charities count.  Our Rotary Foundation is a qualified charity.