Below are the donation lines that have been established within Pennsylvania personal income tax law. Generally, you may deduct up to 50 percent of your adjusted gross income, but 20 percent and 30 percent limitations apply in some cases.Never give cash, credit card numbers or bank account numbers. Always write a check payable to the charity so you will have a record of your donation. In sum, businesses in the Commonwealth of Pennsylvania may claim the general or enhanced federal tax deductions for food donations. Is there any limit to the amount of money that an individual can contribute? Contribution Limits. Is there any limit to the amount of money that an individual can contribute? However, the donation receipt must include a detailed description of each item donated. 2). Also, if your "Responsible Party" changed this year, you must also fill out Form 8822-B.