Читать книгу The Tax Law of Charitable Giving - Bruce Hopkins R., Bruce R. Hopkins, David Middlebrook - Страница 70

In general, contributions of long-term capital gain property to public charitable organizations are deductible, with the federal income tax charitable contribution deduction computed on the basis of the fair market value of the property.⁴²

When contributions are made to a charitable organization that is not a public charitable organization, however, a deduction reduction rule applies. Nonetheless, this rule does not apply with respect to gifts to a private operating foundation, a pass-through foundation, and a common fund foundation.⁴³