This is neither legal nor financial advice
I haven't seen this provision of the CARES Act discussed here, but it is highly relevant for big-dollar donors:
The adjusted gross income (AGI) limit for cash contributions was increased for individual donors. For cash contributions made in 2020, you can now elect to deduct up to 100 percent of your AGI (increased from 60 percent).
If you want to donate >60% of your taxable income, this may be the year to do so.