Excess charitable contributions that come under the 30%-of-AGI ceiling are always subject to the 30%-of-AGI
ceiling in the carryover year.

Question

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Excess charitable contributions that cannot be fully deducted in the current year due to the 30%-of-AGI ceiling can be carried forward to future tax years. However, in those future years, they continue to be subject to the 30%-of-AGI ceiling, meaning that they cannot be deducted in an amount that exceeds 30% of the taxpayer's adjusted gross income for that year.

Excess Charitable Contributions That Come Under the 30%-Of-AGI Ceiling Are