The Charitable Contributions Deduction: Federal Tax Rules

Research Report

The Charitable Contributions Deduction: Federal Tax Rules


This Article provides a succinct overview of the main federal income tax law rules affecting charitable contributions. This Article covers all principal topics, including: eligibility to receive deductible contributions, eligible gifts, the amount allowed as a deduction, the specific rules for gifts of noncash property, contributions to certain split-interest trusts, substantiation rules, and valuation. This Article also touches on the estate and gift tax charitable deduction and provides a survey of select policy issues, including the rationale and form of the tax benefit, concerns about efficiency, the ability to deduct the appreciation in value of property, a nonitemizer deduction, and simplification.

Reprinted with permission. 2015© by the American Bar Association. All rights reserved. This information or any portion thereof may not be copied or disseminated in any form or by any means or stored in an electronic database or retrieval system without the express written consent of the American Bar Association.

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