Читать книгу The Tax Law of Charitable Giving - Bruce Hopkins R., Bruce R. Hopkins, David Middlebrook - Страница 71

The general deduction reduction rule is as follows: When a charitable gift of capital gain property is made, the amount of the charitable deduction that would otherwise be determined must be reduced by the amount of gain that would have been long-term capital gain if the property contributed had been sold by the donor at its fair market value, determined at the time of the contribution, when the gift is to or for the use of a private foundation (with the aforementioned three exceptions).⁴⁴

In these circumstances, if the contributed property is capital gain property, the charitable deduction that would otherwise be determined must be reduced by the amount of the unrealized appreciation in value. The charitable deduction under these rules is confined to the basis in the property.

This rule applies (1) irrespective of whether the donor is an individual or a corporation, (2) irrespective of whether the charitable contribution is made to or for the use of a charitable organization,⁴⁵ and (3) to a gift of property prior to application of the appropriate percentage limitation(s).⁴⁶