Special rule for taxpayers who do not elect to itemize deductions
7 rules0 of 2 subsections
In the case of any taxable year, if the individual does not elect to itemize deductions for such taxable year, the deduction under this section shall be equal to the deduction, not in excess of 1,000 ($2,000 in the case of a joint return), which would be determined under this section if the only charitable contributions taken into account in determining such deduction were contributions made in cash during such taxable year (determined without regard to subsections (b)(1)(G)(ii), (b)(1)(I), and (d)(1)) to an organization described in section 170(b)(1)(A) and not—
(1)
(1)#
to an organization described in section 509(a)(3), or
(2)#
for the establishment of a new, or maintenance of an existing, donor advised fund (as defined in section 4966(d)(2)).