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Charitable contribution deductions in the United States
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Charitable contribution deductions in the United States : ウィキペディア英語版
Charitable contribution deductions in the United States

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. See
== Exclusions of certain amounts from deduction==
Certain portions of the market value of non-cash donations, such as short-term capital gains, are made non-deductible by I.R.C. 170(e)(1)(A).

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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