Final answer:
Individuals need to itemize their taxes if their deductible contributions exceed $300.
Step-by-step explanation:
If you are filing your tax return as an individual, you will need to itemize your taxes if the sum of your deductible contributions exceeds $300.
Itemizing your taxes means listing out each deductible expense separately instead of taking the standard deduction.
If you don't have any deductible contributions, it means you don't have any expenses that can be deducted from your taxable income.
Donating to a religious institution may be a deductible contribution, but it depends on the specific rules and regulations set by the tax authorities.