FYI: The $300 Universal Donation Tax Deduction is Gone for 2022

An FYI (or reminder) to those who make charitable donations, in part, with tax deduction benefits in mind: the recently new $300 above-the-line “universal” charitable donation tax deduction expired at the end of last year, and is currently not active for 2022. It’s possible that this popular tax deduction might be renewed before the end of 2022, however. Below, I’ll explain how the universal charitable donation tax deduction got started, why it is not active for 2022 despite its popularity, and how it could potentially return.

What is the “Universal” Charitable Donation Tax Deduction?

The universal charitable donation tax deduction was created as a component of the CARES Act (the COVID relief bill in 2020), that Congress enacted as their signature COVID relief measure. This newly created deduction allowed every taxpayer to deduct up to $300 in cash donations in 2020 ($150 for “married filing separately” filers).

The 2nd COVID relief bill, the American Rescue Plan…

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This article was written by G.E. Miller and originally published on