Charitable Contributions

Charitable contribution deductions for United States Federal Income Tax purposes are defined in section 170 c of the Internal Revenue Code as contributions to or for the use of certain nonprofit enterprises. A contribution to a charitable organization need not be fully a gift in the statutory sense of the word to be deductible to the donor. The particular tax consequences of a donor's charitable contribution depends on the type of contribution that she makes. Charitable contributions are permitted if the recipient is a tax exempt. A charitable contribution is a gift to a qualified organization.