I have a S-Corp shareholder who had prior year carryover losses because of basis limitation including cash charitable contributions. When Lacerte was rolled from 2018 to 2019 the cash contribution carryover was changed to 'Noncash (and 50% cash pre-2018)'. Does anyone know why cash contributions carryover was changed to noncash? I cannot find anywhere in the IRS instructions that require this.

Thank you