Thank you to the United States House and Senate for passing the CARES Act!  Section 2204 of the Act provides for the beginning of this idea: a $300 above-the-line deduction for taxpayers who are not itemizing, for Tax Year 2020 (and potentially future tax years).

From the summary:

Section 2204.  Allowance of partial above the line deduction for charitable contributions

The provision encourages Americans to contribute to churches and charitable organizations in 2020 by permitting them to deduct up to $300 of cash contributions, whether they itemize their deductions or not. 

Charity Above The Line is dedicated to lobbying for the following idea: to change charitable contributions from part of the itemized deductions (Schedule A) on a US tax return, to making them an adjustment to income (an "above the line" deduction).  This would allow all taxpayers to receive a benefit for their charitable contributions.

More information about this effort coming soon!