The excess contributions are carried over to following years and would be again subject to allowable limits as discussed earlier, that is the 50% or 30% of the AGI limit depending on the type of the donation and the nature of the non-profit organization.
Please also refer to the following articles that provide a further discussion on the allowable AGI limits.
Which Organizations qualify for the 50% Limit on AGI? Which Organizations qualify for the 30% Limit on AGI? What is the Special 30% Limit for Capital Gain Property made to 50% Limit Org's?.
