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IRS.gov Website
Publication 17
taxmap/pub17/p17-131.htm#en_us_publink100034185

Limits on Deductions(p169)

rule
The amount you can deduct for charitable contributions can't be more than 50% of your AGI. Your deduction may be further limited to 30% or 20% of your AGI, depending on the type of property you give and the type of organization you give it to. If your total contributions for the year are 20% or less of your AGI, these limits don't apply to you. The limits are discussed in detail under Limits on Deductions in Pub. 526.
A higher limit applies to certain qualified conservation contributions. See Pub. 526 for details.
taxmap/pub17/p17-131.htm#en_us_publink100073696

Temporary Suspension of 50% Limit.(p169)

rule
The 50% limit does not apply to your "qualified contributions." A qualified contribution is a charitable contribution paid in cash after August 22, 2017, and before January 1, 2018, to a 50% limit organization (other than a section 509(a)(3) organization) if you make an election to have the 50% limit not apply to these contributions.
Your deduction for qualified contributions is limited to your adjusted gross income minus your deduction for all other charitable contributions. You can carry over any contributions you aren't able to deduct for 2017 because of this limit. In 2018, treat the carryover of your unused qualified contributions like a carryover of contributions subject to the 50% limit.
taxmap/pub17/p17-131.htm#en_us_publink100073697
Exceptions.(p169)
You can't deduct contributions earmarked for the relief of a particular individual or family. Moreover, you cannot make this election for a contribution to establish a new, or maintain an existing, segregated fund or account for which you (or any person you appoint or designate) has or expects to have advisory privileges with respect to distributions or investments because of being a donor.
taxmap/pub17/p17-131.htm#en_us_publink100073698
Partners and shareholders.(p169)
Each partner in a partnership and each shareholder in an S corporation makes this election separately. See Pub. 976, Disaster Relief, for details.
taxmap/pub17/p17-131.htm#en_us_publink1000284787

Carryovers(p169)

rule
You can carry over any contributions you can't deduct in the current year because they exceed your adjusted-gross-income limits. Except for qualified conservation contributions, you may be able to deduct the excess in each of the next 5 years until it is used up, but not beyond that time. For more information, see Carryovers in Pub. 526.