Читать книгу The Tax Law of Charitable Giving - Bruce Hopkins R., Bruce R. Hopkins, David Middlebrook - Страница 63

A U.S. individual or corporation may make a contribution of money—usually U.S. currency—to a charitable organization. The income tax deduction for this donation is based on the amount of funds being transferred.

A gift of money in the form of currency of a country other than the United States (such as a contribution of a coin collection) may be treated as a gift of property.³

When a contribution is made in the form of money, there is no valuation problem, as there can be in connection with contributions of property. Gifts of money are nonetheless subject to the substantiation requirements.⁴