Читать книгу Achieving Excellence in Fundraising - Группа авторов - Страница 77

There are differences among the income, gift, and estate tax benefits for charitable giving. First, the gift and estate tax charitable deductions do not have percentage limits. Second, the income tax charitable deduction is only available for gifts to domestic organizations while the estate tax deduction is available to domestic and foreign organizations. (See IRC Section 2522(a).)