In this interview (see link below), there is the following exchange about the new $300 deduction (for tax year 2020) and $600 deduction (tax year 2021 for couples) that pertains even if the standard deduction is taken:

Benz: This deduction, you can’t use it hand-in-hand with a donor-advised fund, is that right?
Slott: No, it has to be a direct cash contribution. It can’t be where you’re giving it to somebody to give to somebody else.

What Ed seems to say is that even if one does give to a donor-advised fund (through a sale of securities, say), which in itself acts as a tax deduction if one is itemizing, as long as the $600 (for 2021 taxes) is sent as a cash payment directly to a charity, that extra deduction is allowed. But I’m not sure he actually meant this. Can anyone clarify?

Thanks.

https://www.morningstar.com/articles/1028851/charitable-giving-strategies