I ran across this (and a couple other similar links that state what the LAST TWO PARAGRAPHS IMPLY.
FYI- I AM AGE 61 (too young to do the standard $100,000 charitable contribution via a QCD) – but these articles seem to imply that there is some loophole language in the CARES Act that reduces that age limitation to age 59-1/2??
(I DO NOT ITEMIZE DEDUCTIONS – I always take the standard deduction) – I can find NO language in the IRS documents to support this – can anyone help clarify this? I would LOVE to donate $100,000 from my IRA in 2021 (at age 61) as long as it is 100% tax free (i.e – reduces my AGI by the full amount)
Please read the last 2 paragraphs below and let me know WHERE this is stated in the IRS / CARES Act documentation (or – is it just WRONG!)?
thank you.

https://www.fidelitycharitable.org/articles/what-the-cares-act-means-for-charitable-giving.html

What about IRA Qualified Charitable Distributions (QCD)?
The CARES Act did not change the rules around the QCD, which allows individuals over 70½ years old to donate up to $100,000 in IRA assets directly to charity1 annually, without taking the distribution into taxable income.

However, remember that under the CARES Act an individual can elect to deduct 100 percent of their AGI for cash charitable contributions. This effectively affords individuals over 59½ years old the benefits similar to a QCD; they can take a cash distribution from their IRA, contribute the cash to charity, and may completely offset tax attributable to the distribution by taking a charitable deduction in an amount up to 100 percent of their AGI for the tax year.

If you’re planning a large donation in 2021, this may be a smart strategy as long as you are between the ages of 59½ and 70½ and are not dependent on existing retirement funds.