Internal Revenue Code Section 170
GPTKB entity
Statements (51)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:appliesTo |
individual taxpayers
corporate taxpayers |
| gptkbp:codifiedIn |
gptkb:Title_26_of_the_United_States_Code
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:excludes |
contributions to certain foreign organizations
contributions to individuals |
| https://www.w3.org/2000/01/rdf-schema#label |
Internal Revenue Code Section 170
|
| gptkbp:limitation |
deduction for contributions of property with short-term capital gain
deduction amount based on adjusted gross income deduction for contributions of tangible personal property not related to the charity's purpose |
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:provides |
rules for contributions to war veterans' organizations
rules for contributions of qualified real property interests rules for contributions to certain foreign organizations rules for contributions to certain supporting organizations rules for contributions of remainder interests in personal residences or farms rules for carryover of excess contributions rules for conservation easements rules for contributions of appreciated property rules for contributions of food inventory rules for contributions of intellectual property rules for contributions of inventory rules for contributions of property rules for contributions of services rules for contributions of vehicles rules for contributions to cemetery companies rules for contributions to donor-advised funds rules for contributions to fraternal societies rules for contributions to governmental units rules for contributions to private foundations rules for contributions to public charities rules for non-cash contributions rules for quid pro quo contributions special rules for certain types of organizations rules for contributions of fractional interests in property rules for contributions to certain agricultural research organizations rules for contributions to certain private operating foundations rules for contributions of future interests in tangible personal property rules for contributions to certain educational institutions rules for contributions of clothing and household items rules for contributions to certain private nonoperating foundations rules for contributions of partial interests in property rules for contributions to Indian tribal governments |
| gptkbp:regulates |
charitable contribution deductions
|
| gptkbp:requires |
written acknowledgment for contributions of $250 or more
appraisal for non-cash contributions over $5,000 contributions to qualified organizations substantiation for contributions |
| gptkbp:bfsParent |
gptkb:Noncash_Charitable_Contributions
|
| gptkbp:bfsLayer |
6
|