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IRS.gov Website
Publication 17
taxmap/pub17/p17-130.htm#en_us_publink100034185

Limits on Deductions(p165)

rule
The amount you can deduct for charitable contributions can't be more than 50% of your AGI. Your deduction may be further limited to 30% or 20% of your AGI, depending on the type of property you give and the type of organization you give it to. If your total contributions for the year are 20% or less of your AGI, these limits don't apply to you. The limits are discussed in detail under Limits on Deductions in Pub. 526.
A higher limit applies to certain qualified conservation contributions. See Pub. 526 for details.
taxmap/pub17/p17-130.htm#en_us_publink1000284787

Carryovers(p165)

rule
You can carry over any contributions you can't deduct in the current year because they exceed your adjusted-gross-income limits. You can deduct the excess in each of the next 5 years until it is used up, but not beyond that time. For more information, see Carryovers in Pub. 526.