If you qualify, this is automatically sent to you (not need to apply). Please note there is a $3,000 cap per family for this stimulus. The CARE Act allows an individual to make a cash contribution of up to $300 and deduct the contribution "above the line" when computing adjusted gross income. This means that the taxpayer will receive this deduction in addition to  their standard deduction.
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For those who do itemize, this new law temporarily lifts the limits on charitable giving for 2020. The above is for information al purposes. For details, check with your tax professional.