I know that charitable contributions are carried forward until one can itemize on Schedule A and list prior years' charitable contributions, but can one list prior years' charitable contributions on the proposed nonitemizers' charitable deduction?

You could look this up in the instructions for Schedual A or publication 526, which I think would be more thorough. Here's a link:

http://www.irs.gov/pub/irs-pdf/p526.pdf

I found carryovers on page 9.

mahal: I thought that you would have a tough time answering this brain teaser of a question, because we both know that the IRS publications for next year are not yet out, although I think (I could be mistaken) that the charitable contributions for nonitemizers did go through. Anyway, I am glad that you pointed out to me that the IRS publications are online! I found something interesting on pp. 10-12 of Pub. 526. Page 11 had the chart on the limit of what can be carried forward. I think that you will agree with me that unless a chart of this type is applicable to nonitemizers, then nonitemizers will not be able to carry forward charitable contributions made but not deducted in prior years. (I also found interesting the fact that my future returns will be further complicated by my carryforward of a net operating loss; in other words, I am glad that I started thinking about the charitable contributions to be carried forward and that you directed me to Pub. 526, which informed me of what a handful I can anticipate with my next tax return. However, I expect to pay no taxes.)

Tsaeb, this was no brain teaser at all. Here are some points to remember about IRS regulations:

1) If the 2001 tax year publications are the most recent offered by the IRS, they're as good as law. If the 1405 BC tax year publications were the most recent, they'd be as good as law. (Don't expect the new ones until December.) Sometimes you can get hints of the new regulations on the home page or home page links of www.irs.gov.

2) People who do not itemize deductions cannot deduct charitable contributions. They are understood to be covered by the standard deduction. Since the non-itemizers don't deduct the contributions, they don't get the carryover, either. (Of course, charitable deductions can be taken by a business, but not on Schedual A.)

3) If non-itemizers are ever allowed their own deduction for charities, disregard item #2 above. With the IRS, everything is subject to change.

4) Very few people ever use this carryover unless they've given things like cars or machinery or property (one-time large gifts). There is very little tax incentive to give gifts. I always tell folks, make sure you're giving out of the goodness of your heart; the monetary benefit just isn't there!

mahal: I miss income averaging.

You know, I remember the year schedual G was done away with. I was in school in 1986, learning about income averaging and looking forward to using it (having never worked full time). In 1987, the first year I could have used it, it went away!