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IRS.gov Website
Publication 17
taxmap/pub17/p17-131.htm#en_us_publink100034185

Limits on Deductions(p168)

For Use in Tax Year 2013
rule
The amount you can deduct for charitable contributions cannot be more than 50% of your adjusted gross income (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 do not apply to you. The limits are discussed in detail under Limits on Deductions in Publication 526.
A higher limit applies to certain qualified conservation contributions. See Publication 526 for details.
taxmap/pub17/p17-131.htm#en_us_publink1000284787

Carryovers(p168)

For Use in Tax Year 2013
rule
You can carry over any contributions you cannot 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 Publication 526.