CHAPTER FIVELimitations on Annual Deductibility
- § 5.1 Overview of Law
- § 5.2 Individuals' Contribution Base
- § 5.3 Corporations' Taxable Income
- § 5.4 Percentage Limitations: An Overview
- § 5.5 Sixty Percent Limitation
- § 5.6 Fifty Percent Limitation
- § 5.7 Thirty Percent Limitation for Gifts of Certain Property
- § 5.8 Electable 50 Percent Limitation
- § 5.9 General 30 Percent Limitation
- § 5.10 Interplay of 50 Percent/Special 30 Percent Limitations
- § 5.11 Interplay of 50 Percent/General 30 Percent Limitations
- § 5.12 Interplay of Special 30 Percent/General 30 Percent Limitations
- § 5.13 Twenty Percent Limitation
- § 5.14 Qualified Conservation Contribution Law
- § 5.15 Conservation Gifts by Farmers and Ranchers
- § 5.16 Gifts for the Use of Charity
- § 5.17 Blending Percentage Limitations
- § 5.18 Rules for Spouses
- § 5.19 Information Requirements
- § 5.20 Percentage Limitation for Corporations
The deductibility, pursuant to federal income tax law, of a contribution to a charitable organization can depend on several factors.1 Two of these factors are (1) the ...
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