The Tax Law of Charitable Giving, 5th Edition

Chapter SevenPercentage Limitations

1. § 7.1 Introduction
   1. (a) Nature of Gift
   2. (b) Tax Law Classification of Donee
   3. (c) Other Limitation Rules
2. § 7.2 Individual's Contribution Base
3. § 7.3 Corporation's Taxable Income
4. § 7.4 Percentage Limitations: An Overview
   1. (a) General Rules
   2. (b) Carryover Rules
5. § 7.5 Fifty Percent Limitation
   1. (a) General Rules
6. § 7.6 Thirty Percent Limitation for Gifts of Certain Property
   1. (a) General Rules
   2. (b) Carryover Rules
7. § 7.7 Electable 50 Percent Limitation
   1. (a) General Rules
   2. (b) Timing of Election
8. § 7.8 General 30 Percent Limitation
   1. (a) General Rules
9. § 7.9 Interplay of 50 Percent/Special 30 Percent Limitations
10. § 7.10 Interplay of 50 Percent/General 30 Percent Limitations
11. § 7.11 Interplay of Special 30 Percent/General 30 Percent Limitations
12. § 7.12 Twenty Percent Limitation
    1. (a) General Rules
    2. (b) Carryover Rules
13. § 7.13 Gifts for the Use of Charity
14. § 7.14 Blending Percentage Limitations
15. § 7.15 Individuals' Net Operating Loss Carryovers and Carrybacks
    1. (a) Carryover Rules
    2. (b) Carryback Rules
16. § 7.16 Rules for Spouses
17. § 7.17 Information Requirements
18. § 7.18 Percentage Limitation for Corporations
    1. (a) General Rules
    2. (b) Carryover Rules
    3. (c) Conservation Contribution Rules
19. § 7.19 Corporations' Net Operating Loss Carryovers and Carrybacks
    1. (a) Carryover Rules
    2. (b) Carryback Rules
    3. (c) Year Contribution Is Made
    4. (d) Alternative Minimum Tax Considerations

The deductibility, pursuant to federal income tax law, of a contribution to a charitable organization can ...