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Join Scouting: Visit BeAScout.org   Donate to the WD Boyce Council, BSA   Join WD Boyce Family Society    Job Openings

The CARES Act Incentive

Tax Benefits When Giving to the WD Boyce Council

In the midst of COVID-19 Pandemic, passage of the first CARES Act in 2020 came as a breath of fresh air to many Americans – for many different reasons. Provisions designed to stimulate charitable giving were particularly welcome in the nonprofit world.

On December 27, 2020, another stimulus package was signed into law to help combat the far-reaching impacts of COVID-19. In many ways, this bill extends the charitable tax incentives enacted by the Coronavirus Aid, Relief and Economic Security (CARES) Act back in March 2020, but it also provides some additional provisions.

Are you itemizing deductions?

In 2021, the adjusted gross income (AGI) limit for cash contributions to qualifying public charities remained increased for individual donors as well. For cash contributions made in 2020 and 2021, you can elect to deduct up to 100 percent of your AGI (formerly 60 percent, prior to the CARES Act.)

Not itemizing?

The 2020 CARES Act allowed for an additional, “above-the-line” deduction for charitable gifts made in cash of up to $300. This provision is extended into 2021 for taxpayers filing single/separately.

New in 2021 is an additional “above-the-line” deduction for those married filing jointly. Joint filers (who aren’t itemizing) will be allowed to take an above-the-line deduction of up to $600 in cash contributions to charity this year.

So even if you don’t itemize, be sure to get your proper deduction for any charitable cash gifts you made in 2020 and 2021!

Benefits to IRA Owners

For the year 2020, IRA owners were exempt from taking Required Minimum Distributions (RMD) from their accounts. However, persons who are 70 ½ or older could still make a charitable distribution from an IRA directly to charity of up to $100,000.

Have Donation & Giving Questions?

Find out more about donating to the WD Boyce Council by calling or emailing:

Viki Burnett
Development Director

(309) 673-6136, ext 118



This summary is for information and should not be construed as professional tax advice. As always, it is best for you to consult with your tax advisor to gain a full understanding of the effect of these provisions on your individual tax situation.

You can also find more information here:



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