1. Short title This Act may be cited as the Supporting Charitable Institutions Act of 2020 . 2. Credit for coronavirus-related charitable contributions (a) In general In the case of an individual who elects the application of this section, there shall be allowed as a credit against the tax imposed by chapter 1 of the Internal Revenue Code of 1986 for the first taxable year ending on or after December 31, 2020, an amount equal to 24 percent of so much of the qualified contributions made by the individual as does not exceed— (1) $8,000, in the case of a joint return; (2) $6,000, in the case of a head of household (as defined in section 2(b) of the Internal Revenue Code of 1986); and (3) $4,000, in any other case. (b) Qualified contributions (1) In general For purposes of this section, the term qualified contributions means the charitable contributions (as defined in section 170(c) of the Internal Revenue Code of 1986) made by an individual which are paid— (A) in cash; (B) during calendar year 2020; (C) to an organization described in section 170(b)(1)(A) of such Code; and (D) for relief efforts connected to the SARS–CoV–2 or coronavirus disease 2019 (abbreviated as COVID–19) outbreak in the United States. (2) Contemporaneous written acknowledgement Such term shall not include any contribution unless the taxpayer obtains from such organization contemporaneous written acknowledgment (within the meaning of section 170(f)(8) of such Code) that such contribution was used (or is to be used) for relief efforts described in paragraph (1)(D). (3) Exception Such term shall not include a contribution by a donor if the contribution is— (A) to an organization described in section 509(a)(3) of the Internal Revenue Code of 1986