Temporary Enhancements to Charitable Contributions Deductions in the CARES Act [Updated February 5, 2021] [open pdf - 618KB]
From the Document: "Individuals and corporations are allowed a deduction for charitable contributions on their tax returns. The Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136) provided temporary increased benefits for 2020 for some of these deductions. These provisions were extended through 2021 by Division EE of the Consolidated Appropriations Act, 2021 (P.L. 116-260)."
CRS Insight, IN11420
Congressional Research Service: https://crsreports.congress.gov/