What are the rules for deducting charitable cash donations for taxpayers who itemize?

For taxpayers who itemize, cash donations to qualifying public charities are deductible up to 60% of adjusted gross income (AGI) for any given year. Donations to private foundations face a lower 30% of AGI limit. Donations exceeding the applicable AGI limit can be carried forward and deducted for up to five subsequent tax years. A written acknowledgment is required from the charity for any single donation of $250 or more. The pandemic-era universal $300 above-the-line charitable deduction for non-itemizers expired after the 2021 tax year.