Читать книгу The Tax Law of Charitable Giving - Bruce Hopkins R., Bruce R. Hopkins, David Middlebrook - Страница 55

Several factors affect the deductibility of charitable gifts:

 The transaction must be a gift.⁵⁷¹

 The person claiming a charitable deduction for the gift must actually be the donor.⁵⁷²

 The recipient of the gift must be a charitable organization.⁵⁷³

 The nature of the donor.⁵⁷⁴

 The charitable organization must accept the money or other property that was the subject of the ostensible gift.⁵⁷⁵

 When the donor is an individual, whether the donor itemizes deductions.⁵⁷⁶

 The year of the gift.

 The subject of the gift, whether money or property.

 If the gift is of property, the nature of the property that is contributed, such as:Long-term capital gain property.Short-term capital gain property.Ordinary income property.Inventory.

 If the gift is of property, whether the donor legally owns it.⁵⁷⁷

 If the gift is of property, the value of the property contributed.⁵⁷⁸

 The public charity/private foundation status of the charitable recipient.⁵⁷⁹

 The nature of the recipient if it is an organization other than a public charitable organization or a private foundation.

 The use to which the contributed property is put, such as unrelated use of tangible personal property⁵⁸⁰ or specific charitable uses (for example, there are rules concerning gifts of inventory).⁵⁸¹

 The nature of the interest in the money or property contributed; that is, whether the gift is of an outright interest or a partial interest.⁵⁸²

 Whether a business expense deduction has been allowed for the property that is the subject of the gift.⁵⁸³

 Compliance with the recordkeeping, reporting, substantiation, and appraisal laws.⁵⁸⁴

 Adherence to the charitable organizations listing reliance rules.⁵⁸⁵

Each charitable contribution can be tested against these criteria to determine its deductibility for federal income tax purposes.⁵⁸⁶