In March of 2020, Congress passed the Coronavirus Aid, Relief, and Economic Security (CARES) Act in hopes of providing fast and direct economic assistance for American workers, families, and small businesses.  This new law includes a tax benefit for eligible individuals who elect to use the standard deduction (or who choose not to itemize deductions).  The additional deduction from gross income (1) is for tax years beginning in 2020, (2) cannot exceed $300 and (3) must be consider a qualified charitable contribution. Consult your personal tax professional for additional information.