For tax years 2020 and 2021, U.S. tax filers were allowed to take an "above-the-line" deduction for charitable contributions up to $300 (or $600 if married and filing jointly). This was in addition to the standard deduction.

The ability to claim charitable contributions in this manner allowed filers who do not itemize their return to lower their taxable income. However, starting with tax year 2022, this "above-the-line" deduction expired.