“The 2021 special tax break that permitted cash donations of up to $300 for single taxpayers or up to $600 for married couples has not been extended in 2022."
"There are a couple of ways taxpayers can get a bigger bang for their tax buck with charitable donations in 2022 as long as they are made to “qualified” public charities as deemed by the IRS.”
Myra explains that taxpayers who are 70-½ or older can make a qualified charitable distribution (QCD) from an Individual Retirement Account (IRA) to a qualifying charity.
She states, “This tax-free transfer of cash or stock is permitted as long as the distribution (maximum $100,000 annually) is paid directly out of the IRA by the custodian.”