irc sec 170 - EAS
- Charitable contribution deductionInternal Revenue Code (IRC) § 170. To claim a charitable contribution deduction, a taxpayer must establish that he or she made a gift to a qualified entity organized and operated exclusively for an exempt purpose, no part of the net earnings of which inures to the benefit of any private shareholder or individual. IRC § 170(c)(2).
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- https://www.law.cornell.edu/uscode/text/26/170
No deduction shall be allowed under this section for a contribution to an organization which conducts activities to which section 162(e)(1) applies on matters of direct financial interest to the donor’s trade or business, if a principal purpose of the contribution was to avoid …
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Amendments. 2014—Subsec. (b)(1)(B). Pub. L. 113–295, § 221(a)(29)(A), …
26 U.S. Code 7871
Subclause (I) shall not apply if the requirements of this subparagraph would …
- https://irc.bloombergtax.com/public/uscode/doc/irc/section_170
I.R.C. § 170 (a) (1) General Rule — There shall be allowed as a deduction any charitable contribution (as defined in subsection (c) ) payment of which is made within the taxable year. A …
- https://www.taxpayeradvocate.irs.gov/wp-content/...
Charitable Contribution Deductions Under IRC § 170 SUMMARY. Subject to certain limitations, taxpayers can take deductions from their adjusted gross incomes (AGIs) for contributions of …
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- https://www.irs.gov/charities-non-profits/charitable-organizations/charitable...
- You may deduct a charitable contribution made to, or for the use of, any of the following organizations that otherwise are qualified under section 170(c) of the Internal Revenue Code: 1. A state or United States possession (or political subdivision thereof), or the United States or the District of Columbia, if made exclusively for public purposes; ...
- https://www.irs.gov/pub/irs-drop/rr-02-67.pdf
restrictions, any charitable contribution (as defined in § 170(c)), payment of which is made within the taxable year. Section 170(c) defines charitable contribution, in part, as a …
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- https://www.law.cornell.edu/cfr/text/26/1.170A-14
A conservation group organized or operated primarily or substantially for one of the conservation purposes specified in section 170 (h) (4) (A) will be considered to have the commitment …
- https://www.irs.gov/charities-non-profits/private...
For private foundations claiming a contribution to a foundation described in IRC 170(b)(1)(F)(ii) as a qualifying distribution under IRC 4942(g)(3), look for failure by the distributing …
- https://www.law.cornell.edu/cfr/text/26/1.170A-9
An organization is described in section 170(b)(1) (A)(vii) and (E)(iii) if it is a private foundation all of the contributions to which are pooled in a common fund and which would be described in …
- https://www.taxpayeradvocate.irs.gov/wp-content/...
A contribution or gift will be allowed as a deduction under Internal Revenue Code (IRC) § 170 only if it is made “to” or “for the use of” a qualifying organization . 9. Taxpayers …
- https://www.bradfordtaxinstitute.com/Endnotes/IRC_Section_170b1A.pdf
Internal Revenue Code Section 170(b)(1)(A) Charitable, etc., contributions and gifts. (a) Allowance of deduction. (1) General rule. There shall be allowed as a deduction any charitable …
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