From the NYTimes:
The article doesn't get into the nitty-gritty details, but it seems like a fair move. As long as donations are deductible for itemizers, they ought to also be deductible for non-itemizers.Under the Senate bill, people who do not itemize deductions on their federal income tax returns would for the first time be able to deduct the amount they gave if it exceeded certain thresholds. The minimum would be $210 for individuals and $410 for married couples. Taxpayers must now itemize, instead of taking the standard deduction, if they want a tax break for their gifts.
The provision would last two years and could increase charitable giving by $1 billion a year at little cost to the government, said Patrick Lester, director of public policy for the United Way of America, the nation's largest charitable organization.