If the standard deduction is taken in 2020, what additional contributions can be taken?
new deduction available for up to $300 per taxpayer ($600 for a married couple) in annual charitable contributions. You don't have to itemize to claim the deduction, but the same rules apply for documentation
Emphasis on " the same rules apply for documentation." You actually must have made the donation in order to claim $300/$600.
Obviously, IRS is not going to audit anyone to check on a $300 donation. And everyone knows that -- this is just the camel's nose under the tent so that the amount can be raised in the future.
Note that the $300 contribution must be a documented cash/check donation.