Donors Deductibility Code
In general, an individual who itemizes deductions may deduct contributions to most charitable organizations up to 50% (60% for cash contributions) of his or her adjusted gross income computed without regard to net operating loss carrybacks.
Individuals generally may deduct charitable contributions to other organizations up to 30% of their adjusted gross income (computed without regard to net operating loss carrybacks).
These limitations (and organizational status) are indicated as follows:
PC: A public charity. 50% (60% for cash contributions)