Читать книгу The Tax Law of Charitable Giving - Bruce Hopkins R., Bruce R. Hopkins, David Middlebrook - Страница 81
CHAPTER FOUR Timing of Charitable Deductions
Оглавление§ 4.2 Contributions of Money in General
§ 4.3 Contributions of Money by Check
§ 4.4 Contributions of Money by Credit Card
§ 4.5 Contributions of Money by Telephone
§ 4.6 Contributions of Securities
§ 4.7 Contributions of Copyright Interest
§ 4.8 Contributions by Means of Notes
§ 4.9 Contributions by Letters of Credit
§ 4.10 Contributions of Property Subject to Option
§ 4.11 Contributions of Stock Options
§ 4.12 Contributions of Credit Card Rebates
§ 4.13 Contributions of Tangible Personal Property
§ 4.14 Contributions of Real Property
§ 4.15 Contributions of Easements
§ 4.16 Contributions by C Corporations
§ 4.17 Contributions by S Corporations
The general rule is that a federal income tax charitable contribution deduction arises at the time of, and for the year in which, the deduction is actually paid.1 A significant exception to this rule is the body of law concerning the tax deductibility of contributions carried over to a year subsequent to the one in which the gift was made; in this situation, the contribution is actually paid in one year but the allowable charitable deduction arises in, and is treated for tax purposes as paid in, another year.2 The mere making of a pledge will not result in an income tax charitable deduction.3 Of course, a mere intent to make a charitable gift does not generate a contribution deduction.4
