U.S Code last checked for updates: Jun 17, 2024
§ 170.
Charitable, etc., contributions and gifts
(a)
Allowance of deduction
(1)
General rule
(2)
Corporations on accrual basis
In the case of a corporation reporting its taxable income on the accrual basis, if—
(A)
the board of directors authorizes a charitable contribution during any taxable year, and
(B)
payment of such contribution is made after the close of such taxable year and on or before the 15th day of the fourth month following the close of such taxable year,
then the taxpayer may elect to treat such contribution as paid during such taxable year. The election may be made only at the time of the filing of the return for such taxable year, and shall be signified in such manner as the Secretary shall by regulations prescribe.
(3)
Future interests in tangible personal property
(b)
Percentage limitations
(1)
Individuals
In the case of an individual, the deduction provided in subsection (a) shall be limited as provided in the succeeding subparagraphs.
(A)
General rule
Any charitable contribution to—
(i)
a church or a convention or association of churches,
(ii)
an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on,
(iii)
an organization the principal purpose or functions of which are the providing of medical or hospital care or medical education or medical research, if the organization is a hospital, or if the organization is a medical research organization directly engaged in the continuous active conduct of medical research in conjunction with a hospital, and during the calendar year in which the contribution is made such organization is committed to spend such contributions for such research before January 1 of the fifth calendar year which begins after the date such contribution is made,
(iv)
an organization which normally receives a substantial part of its support (exclusive of income received in the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption under section 501(a)) from the United States or any State or political subdivision thereof or from direct or indirect contributions from the general public, and which is organized and operated exclusively to receive, hold, invest, and administer property and to make expenditures to or for the benefit of a college or university which is an organization referred to in clause (ii) of this subparagraph and which is an agency or instrumentality of a State or political subdivision thereof, or which is owned or operated by a State or political subdivision thereof or by an agency or instrumentality of one or more States or political subdivisions,
(v)
a governmental unit referred to in subsection (c)(1),
(vi)
an organization referred to in subsection (c)(2) which normally receives a substantial part of its support (exclusive of income received in the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption under section 501(a)) from a governmental unit referred to in subsection (c)(1) or from direct or indirect contributions from the general public,
(vii)
a private foundation described in subparagraph (F),
(viii)
an organization described in section 509(a)(2) or (3), or
(ix)
an agricultural research organization directly engaged in the continuous active conduct of agricultural research (as defined in section 1404 of the National Agricultural Research, Extension, and Teaching Policy Act of 1977) in conjunction with a land-grant college or university (as defined in such section) or a non-land grant college of agriculture (as defined in such section), and during the calendar year in which the contribution is made such organization is committed to spend such contribution for such research before January 1 of the fifth calendar year which begins after the date such contribution is made,
shall be allowed to the extent that the aggregate of such contributions does not exceed 50 percent of the taxpayer’s contribution base for the taxable year.
(B)
Other contributions
Any charitable contribution other than a charitable contribution to which subparagraph (A) applies shall be allowed to the extent that the aggregate of such contributions does not exceed the lesser of—
(i)
30 percent of the taxpayer’s contribution base for the taxable year, or
(ii)
the excess of 50 percent of the taxpayer’s contribution base for the taxable year over the amount of charitable contributions allowable under subparagraph (A) (determined without regard to subparagraph (C)).
If the aggregate of such contributions exceeds the limitation of the preceding sentence, such excess shall be treated (in a manner consistent with the rules of subsection (d)(1)) as a charitable contribution (to which subparagraph (A) does not apply) in each of the 5 succeeding taxable years in order of time.
(C)
Special limitation with respect to contributions described in subparagraph (A) of certain capital gain property
(i)
In the case of charitable contributions described in subparagraph (A) of capital gain property to which subsection (e)(1)(B) does not apply, the total amount of contributions of such property which may be taken into account under subsection (a) for any taxable year shall not exceed 30 percent of the taxpayer’s contribution base for such year. For purposes of this subsection, contributions of capital gain property to which this subparagraph applies shall be taken into account after all other charitable contributions (other than charitable contributions to which subparagraph (D) applies).
(ii)
If charitable contributions described in subparagraph (A) of capital gain property to which clause (i) applies exceeds 30 percent of the taxpayer’s contribution base for any taxable year, such excess shall be treated, in a manner consistent with the rules of subsection (d)(1), as a charitable contribution of capital gain property to which clause (i) applies in each of the 5 succeeding taxable years in order of time.
(iii)
At the election of the taxpayer (made at such time and in such manner as the Secretary prescribes by regulations), subsection (e)(1) shall apply to all contributions of capital gain property (to which subsection (e)(1)(B) does not otherwise apply) made by the taxpayer during the taxable year. If such an election is made, clauses (i) and (ii) shall not apply to contributions of capital gain property made during the taxable year, and, in applying subsection (d)(1) for such taxable year with respect to contributions of capital gain property made in any prior contribution year for which an election was not made under this clause, such contributions shall be reduced as if subsection (e)(1) had applied to such contributions in the year in which made.
(iv)
For purposes of this paragraph, the term “capital gain property” means, with respect to any contribution, any capital asset the sale of which at its fair market value at the time of the contribution would have resulted in gain which would have been long-term capital gain. For purposes of the preceding sentence, any property which is property used in the trade or business (as defined in section 1231(b)) shall be treated as a capital asset.
(D)
Special limitation with respect to contributions of capital gain property to organizations not described in subparagraph (A)
(i)
In general
In the case of charitable contributions (other than charitable contributions to which subparagraph (A) applies) of capital gain property, the total amount of such contributions of such property taken into account under subsection (a) for any taxable year shall not exceed the lesser of—
(I)
20 percent of the taxpayer’s contribution base for the taxable year, or
(II)
the excess of 30 percent of the taxpayer’s contribution base for the taxable year over the amount of the contributions of capital gain property to which subparagraph (C) applies.
 For purposes of this subsection, contributions of capital gain property to which this subparagraph applies shall be taken into account after all other charitable contributions.
(ii)
Carryover
(E)
Contributions of qualified conservation contributions
(i)
In general
(ii)
Carryover
(iii)
Coordination with other subparagraphs
(iv)
Special rule for contribution of property used in agriculture or livestock production
(I)
In general
(II)
Exception
(v)
Definition
(F)
Certain private foundations
The private foundations referred to in subparagraph (A)(vii) and subsection (e)(1)(B) are—
(i)
a private operating foundation (as defined in section 4942(j)(3)),
(ii)
any other private foundation (as defined in section 509(a)) which, not later than the 15th day of the third month after the close of the foundation’s taxable year in which contributions are received, makes qualifying distributions (as defined in section 4942(g), without regard to paragraph (3) thereof), which are treated, after the application of section 4942(g)(3), as distributions out of corpus (in accordance with section 4942(h)) in an amount equal to 100 percent of such contributions, and with respect to which the taxpayer obtains adequate records or other sufficient evidence from the foundation showing that the foundation made such qualifying distributions, and
(iii)
a private foundation all of the contributions to which are pooled in a common fund and which would be described in section 509(a)(3) but for the right of any substantial contributor (hereafter in this clause called “donor”) or his spouse to designate annually the recipients, from among organizations described in paragraph (1) of section 509(a), of the income attributable to the donor’s contribution to the fund and to direct (by deed or by will) the payment, to an organization described in such paragraph (1), of the corpus in the common fund attributable to the donor’s contribution; but this clause shall apply only if all of the income of the common fund is required to be (and is) distributed to one or more organizations described in such paragraph (1) not later than the 15th day of the third month after the close of the taxable year in which the income is realized by the fund and only if all of the corpus attributable to any donor’s contribution to the fund is required to be (and is) distributed to one or more of such organizations not later than one year after his death or after the death of his surviving spouse if she has the right to designate the recipients of such corpus.
(G)
Increased limitation for cash contributions
(i)
In general
(ii)
Carryover
(iii)
Coordination with subparagraphs (A) and (B)
(I)
In general
(II)
Limitation reduction
(H)
Contribution base defined
(2)
Corporations
In the case of a corporation—
(A)
In general
(B)
Qualified conservation contributions by certain corporate farmers and ranchers
(i)
In general
Any qualified conservation contribution (as defined in subsection (h)(1))—
(I)
which is made by a corporation which, for the taxable year during which the contribution is made, is a qualified farmer or rancher (as defined in paragraph (1)(E)(v)) and the stock of which is not readily tradable on an established securities market at any time during such year, and
(II)
which, in the case of contributions made after the date of the enactment of this subparagraph, is a contribution of property which is used in agriculture or livestock production (or available for such production) and which is subject to a restriction that such property remain available for such production,
 shall be allowed to the extent the aggregate of such contributions does not exceed the excess of the taxpayer’s taxable income over the amount of charitable contributions allowable under subparagraph (A).
(ii)
Carryover
(C)
Qualified conservation contributions by certain Native Corporations
(i)
In general
Any qualified conservation contribution (as defined in subsection (h)(1)) which—
(I)
is made by a Native Corporation, and
(II)
is a contribution of property which was land conveyed under the Alaska Native Claims Settlement Act,
 shall be allowed to the extent that the aggregate amount of such contributions does not exceed the excess of the taxpayer’s taxable income over the amount of charitable contributions allowable under subparagraph (A).
(ii)
Carryover
(iii)
Native Corporation
(D)
Taxable income
For purposes of this paragraph, taxable income shall be computed without regard to—
(i)
this section,
(ii)
part VIII (except section 248),
(iii)
any net operating loss carryback to the taxable year under section 172,
(iv)
any capital loss carryback to the taxable year under section 1212(a)(1) 1
1
 So in original. Probably should be followed by “, and”.
(v)
section 199A(g).
(c)
Charitable contribution defined
For purposes of this section, the term “charitable contribution” means a contribution or gift to or for the use of—
(1)
A State, a possession of the United States, or any political subdivision of any of the foregoing, or the United States or the District of Columbia, but only if the contribution or gift is made for exclusively public purposes.
(2)
A corporation, trust, or community chest, fund, or foundation—
(A)
created or organized in the United States or in any possession thereof, or under the law of the United States, any State, the District of Columbia, or any possession of the United States;
(B)
organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals;
(C)
no part of the net earnings of which inures to the benefit of any private shareholder or individual; and
(D)
which is not disqualified for tax exemption under section 501(c)(3) by reason of attempting to influence legislation, and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.
A contribution or gift by a corporation to a trust, chest, fund, or foundation shall be deductible by reason of this paragraph only if it is to be used within the United States or any of its possessions exclusively for purposes specified in subparagraph (B). Rules similar to the rules of section 501(j) shall apply for purposes of this paragraph.
(3)
A post or organization of war veterans, or an auxiliary unit or society of, or trust or foundation for, any such post or organization—
(A)
organized in the United States or any of its possessions, and
(B)
no part of the net earnings of which inures to the benefit of any private shareholder or individual.
(4)
In the case of a contribution or gift by an individual, a domestic fraternal society, order, or association, operating under the lodge system, but only if such contribution or gift is to be used exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals.
(5)
A cemetery company owned and operated exclusively for the benefit of its members, or any corporation chartered solely for burial purposes as a cemetery corporation and not permitted by its charter to engage in any business not necessarily incident to that purpose, if such company or corporation is not operated for profit and no part of the net earnings of such company or corporation inures to the benefit of any private shareholder or individual.
For purposes of this section, the term “charitable contribution” also means an amount treated under subsection (g) as paid for the use of an organization described in paragraph (2), (3), or (4).
(d)
Carryovers of excess contributions
(1)
Individuals
(A)
In general
In the case of an individual, if the amount of charitable contributions described in subsection (b)(1)(A) payment of which is made within a taxable year (hereinafter in this paragraph referred to as the “contribution year”) exceeds 50 percent of the taxpayer’s contribution base for such year, such excess shall be treated as a charitable contribution described in subsection (b)(1)(A) paid in each of the 5 succeeding taxable years in order of time, but, with respect to any such succeeding taxable year, only to the extent of the lesser of the two following amounts:
(i)
the amount by which 50 percent of the taxpayer’s contribution base for such succeeding taxable year exceeds the sum of the charitable contributions described in subsection (b)(1)(A) payment of which is made by the taxpayer within such succeeding taxable year (determined without regard to this subparagraph) and the charitable contributions described in subsection (b)(1)(A) payment of which was made in taxable years before the contribution year which are treated under this subparagraph as having been paid in such succeeding taxable year; or
(ii)
in the case of the first succeeding taxable year, the amount of such excess, and in the case of the second, third, fourth, or fifth succeeding taxable year, the portion of such excess not treated under this subparagraph as a charitable contribution described in subsection (b)(1)(A) paid in any taxable year intervening between the contribution year and such succeeding taxable year.
(B)
Special rule for net operating loss carryovers
(2)
Corporations
(A)
In general
(B)
Special rule for net operating loss carryovers
For purposes of subparagraph (A), the excess of—
(i)
the contributions made by a corporation in a taxable year to which this section applies, over
(ii)
the amount deductible in such year under the limitation in subsection (b)(2)(A),
shall be reduced to the extent that such excess reduces taxable income (as computed for purposes of the second sentence of section 172(b)(2)) and increases a net operating loss carryover under section 172 to a succeeding taxable year.
(e)
Certain contributions of ordinary income and capital gain property
(1)
General rule
The amount of any charitable contribution of property otherwise taken into account under this section shall be reduced by the sum of—
(A)
the amount of gain which would not have been long-term capital gain (determined without regard to section 1221(b)(3)) if the property contributed had been sold by the taxpayer at its fair market value (determined at the time of such contribution), and
(B)
in the case of a charitable contribution—
(i)
of tangible personal property—
(I)
if the use by the donee is unrelated to the purpose or function constituting the basis for its exemption under section 501 (or, in the case of a governmental unit, to any purpose or function described in subsection (c)), or
(II)
which is applicable property (as defined in paragraph (7)(C), but without regard to clause (ii) thereof) which is sold, exchanged, or otherwise disposed of by the donee before the last day of the taxable year in which the contribution was made and with respect to which the donee has not made a certification in accordance with paragraph (7)(D),
(ii)
to or for the use of a private foundation (as defined in section 509(a)), other than a private foundation described in subsection (b)(1)(F),
(iii)
of any patent, copyright (other than a copyright described in section 1221(a)(3) or 1231(b)(1)(C)), trademark, trade name, trade secret, know-how, software (other than software described in section 197(e)(3)(A)(i)), or similar property, or applications or registrations of such property, or
(iv)
of any taxidermy property which is contributed by the person who prepared, stuffed, or mounted the property or by any person who paid or incurred the cost of such preparation, stuffing, or mounting,
the amount of gain which would have been long-term capital gain if the property contributed had been sold by the taxpayer at its fair market value (determined at the time of such contribution).
For purposes of applying this paragraph (other than in the case of gain to which section 617(d)(1), 1245(a), 1250(a), 1252(a), or 1254(a) applies), property which is property used in the trade or business (as defined in section 1231(b)) shall be treated as a capital asset. For purposes of applying this paragraph in the case of a charitable contribution of stock in an S corporation, rules similar to the rules of section 751 shall apply in determining whether gain on such stock would have been long-term capital gain if such stock were sold by the taxpayer.
(2)
Allocation of basis
(3)
Special rule for certain contributions of inventory and other property
(A)
Qualified contributions
For purposes of this paragraph, a qualified contribution shall mean a charitable contribution of property described in paragraph (1) or (2) of section 1221(a), by a corporation (other than a corporation which is an S corporation) to an organization which is described in section 501(c)(3) and is exempt under section 501(a) (other than a private foundation, as defined in section 509(a), which is not an operating foundation, as defined in section 4942(j)(3)), but only if—
(i)
the use of the property by the donee is related to the purpose or function constituting the basis for its exemption under section 501 and the property is to be used by the donee solely for the care of the ill, the needy, or infants;
(ii)
the property is not transferred by the donee in exchange for money, other property, or services;
(iii)
the taxpayer receives from the donee a written statement representing that its use and disposition of the property will be in accordance with the provisions of clauses (i) and (ii); and
(iv)
in the case where the property is subject to regulation under the Federal Food, Drug, and Cosmetic Act, as amended, such property must fully satisfy the applicable requirements of such Act and regulations promulgated thereunder on the date of transfer and for one hundred and eighty days prior thereto.
(B)
Amount of reduction
The reduction under paragraph (1)(A) for any qualified contribution (as defined in subparagraph (A)) shall be no greater than the sum of—
(i)
one-half of the amount computed under paragraph (1)(A) (computed without regard to this paragraph), and
(ii)
the amount (if any) by which the charitable contribution deduction under this section for any qualified contribution (computed by taking into account the amount determined in clause (i), but without regard to this clause) exceeds twice the basis of such property.
(C)
Special rule for contributions of food inventory
(i)
General rule
In the case of a charitable contribution of food from any trade or business of the taxpayer, this paragraph shall be applied—
(I)
without regard to whether the contribution is made by a C corporation, and
(II)
only to food that is apparently wholesome food.
(ii)
Limitation
The aggregate amount of such contributions for any taxable year which may be taken into account under this section shall not exceed—
(I)
in the case of any taxpayer other than a C corporation, 15 percent of the taxpayer’s aggregate net income for such taxable year from all trades or businesses from which such contributions were made for such year, computed without regard to this section, and
(II)
in the case of a C corporation, 15 percent of taxable income (as defined in subsection (b)(2)(D)).
(iii)
Rules related to limitation
(I)
Carryover
(II)
Coordination with overall corporate limitation
(iv)
Determination of basis for certain taxpayers
If a taxpayer—
(I)
does not account for inventories under section 471, and
(II)
is not required to capitalize indirect costs under section 263A,
 the taxpayer may elect, solely for purposes of subparagraph (B), to treat the basis of any apparently wholesome food as being equal to 25 percent of the fair market value of such food.
(v)
Determination of fair market value
In the case of any such contribution of apparently wholesome food which cannot or will not be sold solely by reason of internal standards of the taxpayer, lack of market, or similar circumstances, or by reason of being produced by the taxpayer exclusively for the purposes of transferring the food to an organization described in subparagraph (A), the fair market value of such contribution shall be determined—
(I)
without regard to such internal standards, such lack of market, such circumstances, or such exclusive purpose, and
(II)
by taking into account the price at which the same or substantially the same food items (as to both type and quality) are sold by the taxpayer at the time of the contribution (or, if not so sold at such time, in the recent past).
(vi)
Apparently wholesome food
(D)
This paragraph shall not apply to so much of the amount of the gain described in paragraph (1)(A) which would be long-term capital gain but for the application of sections 617, 1245, 1250, or 1252.
(4)
Special rule for contributions of scientific property used for research
(A)
Limit on reduction
(B)
Qualified research contributions
For purposes of this paragraph, the term “qualified research contribution” means a charitable contribution by a corporation of tangible personal property described in paragraph (1) of section 1221(a), but only if—
(i)
the contribution is to an organization described in subparagraph (A) or subparagraph (B) of section 41(e)(6),
(ii)
the property is constructed or assembled by the taxpayer,
(iii)
the contribution is made not later than 2 years after the date the construction or assembly of the property is substantially completed,
(iv)
the original use of the property is by the donee,
(v)
the property is scientific equipment or apparatus substantially all of the use of which by the donee is for research or experimentation (within the meaning of section 174), or for research training, in the United States in physical or biological sciences,
(vi)
the property is not transferred by the donee in exchange for money, other property, or services, and
(vii)
the taxpayer receives from the donee a written statement representing that its use and disposition of the property will be in accordance with the provisions of clauses (v) and (vi).
(C)
Construction of property by taxpayer
(D)
Corporation
For purposes of this paragraph, the term “corporation” shall not include—
(i)
an S corporation,
(ii)
a personal holding company (as defined in section 542), and
(iii)
a service organization (as defined in section 414(m)(3)).
(5)
Special rule for contributions of stock for which market quotations are readily available
(A)
In general
(B)
Qualified appreciated stock
Except as provided in subparagraph (C), for purposes of this paragraph, the term “qualified appreciated stock” means any stock of a corporation—
(i)
for which (as of the date of the contribution) market quotations are readily available on an established securities market, and
(ii)
which is capital gain property (as defined in subsection (b)(1)(C)(iv)).
(C)
Donor may not contribute more than 10 percent of stock of corporation
(i)
In general
(ii)
Special rule
[(6)
Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(28)(B), Dec. 19, 2014, 128 Stat. 4041]
(7)
Recapture of deduction on certain dispositions of exempt use property
(A)
In general
In the case of an applicable disposition of applicable property, there shall be included in the income of the donor of such property for the taxable year of such donor in which the applicable disposition occurs an amount equal to the excess (if any) of—
(i)
the amount of the deduction allowed to the donor under this section with respect to such property, over
(ii)
the donor’s basis in such property at the time such property was contributed.
(B)
Applicable disposition
For purposes of this paragraph, the term “applicable disposition” means any sale, exchange, or other disposition by the donee of applicable property—
(i)
after the last day of the taxable year of the donor in which such property was contributed, and
(ii)
before the last day of the 3-year period beginning on the date of the contribution of such property,
unless the donee makes a certification in accordance with subparagraph (D).
(C)
Applicable property
For purposes of this paragraph, the term “applicable property” means charitable deduction property (as defined in section 6050L(a)(2)(A))—
(i)
which is tangible personal property the use of which is identified by the donee as related to the purpose or function constituting the basis of the donee’s exemption under section 501, and
(ii)
for which a deduction in excess of the donor’s basis is allowed.
(D)
Certification
A certification meets the requirements of this subparagraph if it is a written statement which is signed under penalty of perjury by an officer of the donee organization and—
(i)
which—
(I)
certifies that the use of the property by the donee was substantial and related to the purpose or function constituting the basis for the donee’s exemption under section 501, and
(II)
describes how the property was used and how such use furthered such purpose or function, or
(ii)
which—
(I)
states the intended use of the property by the donee at the time of the contribution, and
(II)
certifies that such intended use has become impossible or infeasible to implement.
(f)
Disallowance of deduction in certain cases and special rules
(1)
In general
(2)
Contributions of property placed in trust
(A)
Remainder interest
(B)
Income interests, etc.
(C)
Denial of deduction in case of payments by certain trusts
(D)
Exception
(3)
Denial of deduction in case of certain contributions of partial interests in property
(A)
In general
(B)
Exceptions
Subparagraph (A) shall not apply to—
(i)
a contribution of a remainder interest in a personal residence or farm,
(ii)
a contribution of an undivided portion of the taxpayer’s entire interest in property, and
(iii)
a qualified conservation contribution.
(4)
Valuation of remainder interest in real property
(5)
Reduction for certain interest
If, in connection with any charitable contribution, a liability is assumed by the recipient or by any other person, or if a charitable contribution is of property which is subject to a liability, then, to the extent necessary to avoid the duplication of amounts, the amount taken into account for purposes of this section as the amount of the charitable contribution—
(A)
shall be reduced for interest (i) which has been paid (or is to be paid) by the taxpayer, (ii) which is attributable to the liability, and (iii) which is attributable to any period after the making of the contribution, and
(B)
in the case of a bond, shall be further reduced for interest (i) which has been paid (or is to be paid) by the taxpayer on indebtedness incurred or continued to purchase or carry such bond, and (ii) which is attributable to any period before the making of the contribution.
The reduction pursuant to subparagraph (B) shall not exceed the interest (including interest equivalent) on the bond which is attributable to any period before the making of the contribution and which is not (under the taxpayer’s method of accounting) includible in the gross income of the taxpayer for any taxable year. For purposes of this paragraph, the term “bond” means any bond, debenture, note, or certificate or other evidence of indebtedness.
(6)
Deductions for out-of-pocket expenditures
(7)
Reformations to comply with paragraph (2)
(A)
In general
(B)
Rules similar to section 2055(e)(3) to apply
(8)
Substantiation requirement for certain contributions
(A)
General rule
(B)
Content of acknowledgement
An acknowledgement meets the requirements of this subparagraph if it includes the following information:
(i)
The amount of cash and a description (but not value) of any property other than cash contributed.
(ii)
Whether the donee organization provided any goods or services in consideration, in whole or in part, for any property described in clause (i).
(iii)
A description and good faith estimate of the value of any goods or services referred to in clause (ii) or, if such goods or services consist solely of intangible religious benefits, a statement to that effect.
For purposes of this subparagraph, the term “intangible religious benefit” means any intangible religious benefit which is provided by an organization organized exclusively for religious purposes and which generally is not sold in a commercial transaction outside the donative context.
(C)
Contemporaneous
For purposes of subparagraph (A), an acknowledgment shall be considered to be contemporaneous if the taxpayer obtains the acknowledgment on or before the earlier of—
(i)
the date on which the taxpayer files a return for the taxable year in which the contribution was made, or
(ii)
the due date (including extensions) for filing such return.
(D)
Regulations
(9)
Denial of deduction where contribution for lobbying activities
(10)
Split-dollar life insurance, annuity, and endowment contracts
(A)
In general
(i)
the organization directly or indirectly pays, or has previously paid, any premium on any personal benefit contract with respect to the transferor, or
(ii)
there is an understanding or expectation that any person will directly or indirectly pay any premium on any personal benefit contract with respect to the transferor.
(B)
Personal benefit contract
(C)
Application to charitable remainder trusts
(D)
Exception for certain annuity contracts
If, in connection with a transfer to or for the use of an organization described in subsection (c), such organization incurs an obligation to pay a charitable gift annuity (as defined in section 501(m)) and such organization purchases any annuity contract to fund such obligation, persons receiving payments under the charitable gift annuity shall not be treated for purposes of subparagraph (B) as indirect beneficiaries under such contract if—
(i)
such organization possesses all of the incidents of ownership under such contract,
(ii)
such organization is entitled to all the payments under such contract, and
(iii)
the timing and amount of payments under such contract are substantially the same as the timing and amount of payments to each such person under such obligation (as such obligation is in effect at the time of such transfer).
(E)
Exception for certain contracts held by charitable remainder trusts
A person shall not be treated for purposes of subparagraph (B) as an indirect beneficiary under any life insurance, annuity, or endowment contract held by a charitable remainder annuity trust or a charitable remainder unitrust (as defined in section 664(d)) solely by reason of being entitled to any payment referred to in paragraph (1)(A) or (2)(A) of section 664(d) if—
(i)
such trust possesses all of the incidents of ownership under such contract, and
(ii)
such trust is entitled to all the payments under such contract.
(F)
Excise tax on premiums paid
(i)
In general
(ii)
Payments by other persons
(iii)
Reporting
Any organization on which tax is imposed by clause (i) with respect to any premium shall file an annual return which includes—
(I)
the amount of such premiums paid during the year and the name and TIN of each beneficiary under the contract to which the premium relates, and
(II)
such other information as the Secretary may require.
 The penalties applicable to returns required under section 6033 shall apply to returns required under this clause. Returns required under this clause shall be furnished at such time and in such manner as the Secretary shall by forms or regulations require.
(iv)
Certain rules to apply
(G)
Special rule where State requires specification of charitable gift annuitant in contract
In the case of an obligation to pay a charitable gift annuity referred to in subparagraph (D) which is entered into under the laws of a State which requires, in order for the charitable gift annuity to be exempt from insurance regulation by such State, that each beneficiary under the charitable gift annuity be named as a beneficiary under an annuity contract issued by an insurance company authorized to transact business in such State, the requirements of clauses (i) and (ii) of subparagraph (D) shall be treated as met if—
(i)
such State law requirement was in effect on February 8, 1999,
(ii)
each such beneficiary under the charitable gift annuity is a bona fide resident of such State at the time the obligation to pay a charitable gift annuity is entered into, and
(iii)
the only persons entitled to payments under such contract are persons entitled to payments as beneficiaries under such obligation on the date such obligation is entered into.
(H)
Member of family
(I)
Regulations
(11)
Qualified appraisal and other documentation for certain contributions
(A)
In general
(i)
Denial of deduction
(ii)
Exceptions
(I)
Readily valued property
(II)
Reasonable cause
(B)
Property description for contributions of more than $500
(C)
Qualified appraisal for contributions of more than $5,000
(D)
Substantiation for contributions of more than $500,000
(E)
Qualified appraisal and appraiser
For purposes of this paragraph—
(i)
Qualified appraisal
The term “qualified appraisal” means, with respect to any property, an appraisal of such property which—
(I)
is treated for purposes of this paragraph as a qualified appraisal under regulations or other guidance prescribed by the Secretary, and
(II)
is conducted by a qualified appraiser in accordance with generally accepted appraisal standards and any regulations or other guidance prescribed under subclause (I).
(ii)
Qualified appraiser
Except as provided in clause (iii), the term “qualified appraiser” means an individual who—
(I)
has earned an appraisal designation from a recognized professional appraiser organization or has otherwise met minimum education and experience requirements set forth in regulations prescribed by the Secretary,
(II)
regularly performs appraisals for which the individual receives compensation, and
(III)
meets such other requirements as may be prescribed by the Secretary in regulations or other guidance.
(iii)
Specific appraisals
An individual shall not be treated as a qualified appraiser with respect to any specific appraisal unless—
(I)
the individual demonstrates verifiable education and experience in valuing the type of property subject to the appraisal, and
(II)
the individual has not been prohibited from practicing before the Internal Revenue Service by the Secretary under section 330(c) 2
2
 See References in Text note below.
of title 31, United States Code, at any time during the 3-year period ending on the date of the appraisal.
(F)
Aggregation of similar items of property
(G)
Special rule for pass-thru entities
(H)
Regulations
(12)
Contributions of used motor vehicles, boats, and airplanes
(A)
In general
In the case of a contribution of a qualified vehicle the claimed value of which exceeds $500—
(i)
paragraph (8) shall not apply and no deduction shall be allowed under subsection (a) for such contribution unless the taxpayer substantiates the contribution by a contemporaneous written acknowledgement of the contribution by the donee organization that meets the requirements of subparagraph (B) and includes the acknowledgement with the taxpayer’s return of tax which includes the deduction, and
(ii)
if the organization sells the vehicle without any significant intervening use or material improvement of such vehicle by the organization, the amount of the deduction allowed under subsection (a) shall not exceed the gross proceeds received from such sale.
(B)
Content of acknowledgement
An acknowledgement meets the requirements of this subparagraph if it includes the following information:
(i)
The name and taxpayer identification number of the donor.
(ii)
The vehicle identification number or similar number.
(iii)
In the case of a qualified vehicle to which subparagraph (A)(ii) applies—
(I)
a certification that the vehicle was sold in an arm’s length transaction between unrelated parties,
(II)
the gross proceeds from the sale, and
(III)
a statement that the deductible amount may not exceed the amount of such gross proceeds.
(iv)
In the case of a qualified vehicle to which subparagraph (A)(ii) does not apply—
(I)
a certification of the intended use or material improvement of the vehicle and the intended duration of such use, and
(II)
a certification that the vehicle would not be transferred in exchange for money, other property, or services before completion of such use or improvement.
(v)
Whether the donee organization provided any goods or services in consideration, in whole or in part, for the qualified vehicle.
(vi)
A description and good faith estimate of the value of any goods or services referred to in clause (v) or, if such goods or services consist solely of intangible religious benefits (as defined in paragraph (8)(B)), a statement to that effect.
(C)
Contemporaneous
For purposes of subparagraph (A), an acknowledgement shall be considered to be contemporaneous if the donee organization provides it within 30 days of—
(i)
the sale of the qualified vehicle, or
(ii)
in the case of an acknowledgement including a certification described in subparagraph (B)(iv), the contribution of the qualified vehicle.
(D)
Information to Secretary
(E)
Qualified vehicle
For purposes of this paragraph, the term “qualified vehicle” means any—
(i)
motor vehicle manufactured primarily for use on public streets, roads, and highways,
(ii)
boat, or
(iii)
airplane.
Such term shall not include any property which is described in section 1221(a)(1).
(F)
Regulations or other guidance
(13)
Contributions of certain interests in buildings located in registered historic districts
(A)
In general
(B)
Contribution described
(C)
Dedication of fee
(14)
Reduction for amounts attributable to rehabilitation credit
(A)
the sum of the credits allowed to the taxpayer under section 47 for the 5 preceding taxable years with respect to any building which is a part of such contribution, bears to
(B)
the fair market value of the building on the date of the contribution.
(15)
Special rule for taxidermy property
(A)
Basis
(B)
Taxidermy property
For purposes of this section, the term “taxidermy property” means any work of art which—
(i)
is the reproduction or preservation of an animal, in whole or in part,
(ii)
is prepared, stuffed, or mounted for purposes of recreating one or more characteristics of such animal, and
(iii)
contains a part of the body of the dead animal.
(16)
Contributions of clothing and household items
(A)
In general
(B)
Items of minimal value
(C)
Exception for certain property
(D)
Household items
For purposes of this paragraph—
(i)
In general
(ii)
Excluded items
Such term does not include—
(I)
food,
(II)
paintings, antiques, and other objects of art,
(III)
jewelry and gems, and
(IV)
collections.
(E)
Special rule for pass-thru entities
(17)
Recordkeeping
(18)
Contributions to donor advised funds
A deduction otherwise allowed under subsection (a) for any contribution to a donor advised fund (as defined in section 4966(d)(2)) shall only be allowed if—
(A)
the sponsoring organization (as defined in section 4966(d)(1)) with respect to such donor advised fund is not—
(i)
described in paragraph (3), (4), or (5) of subsection (c), or
(ii)
a type III supporting organization (as defined in section 4943(f)(5)(A)) which is not a functionally integrated type III supporting organization (as defined in section 4943(f)(5)(B)), and
(B)
the taxpayer obtains a contemporaneous written acknowledgment (determined under rules similar to the rules of paragraph (8)(C)) from the sponsoring organization (as so defined) of such donor advised fund that such organization has exclusive legal control over the assets contributed.
(19)
Certain qualified conservation contributions
(A)
In general
In the case of a qualified conservation contribution to which this paragraph applies, no deduction shall be allowed under subsection (a) for such contribution unless the partnership making such contribution—
(i)
includes on its return for the taxable year in which the contribution is made a statement that the partnership made such a contribution, and
(ii)
provides such information about the contribution as the Secretary may require.
(B)
Contributions to which this paragraph applies
This paragraph shall apply to any qualified conservation contribution—
(i)
the conservation purpose of which is the preservation of any building which is a certified historic structure (as defined in subsection (h)(4)(C)),
(ii)
which is made by a partnership (whether directly or as a distributive share of a contribution of another partnership), and
(iii)
the amount of which exceeds 2.5 times the sum of each partner’s relevant basis (as defined in subsection (h)(7)) in the partnership making the contribution.
(C)
Application to other pass-through entities
(g)
Amounts paid to maintain certain students as members of taxpayer’s household
(1)
In general
Subject to the limitations provided by paragraph (2), amounts paid by the taxpayer to maintain an individual (other than a dependent, as defined in section 152 (determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof), or a relative of the taxpayer) as a member of his household during the period that such individual is—
(A)
a member of the taxpayer’s household under a written agreement between the taxpayer and an organization described in paragraph (2), (3), or (4) of subsection (c) to implement a program of the organization to provide educational opportunities for pupils or students in private homes, and
(B)
a full-time pupil or student in the twelfth or any lower grade at an educational organization described in section 170(b)(1)(A)(ii) located in the United States,
shall be treated as amounts paid for the use of the organization.
(2)
Limitations
(A)
Amount
(B)
Compensation or reimbursement
(3)
Relative defined
(4)
No other amount allowed as deduction
(h)
Qualified conservation contribution
(1)
In general
For purposes of subsection (f)(3)(B)(iii), the term “qualified conservation contribution” means a contribution—
(A)
of a qualified real property interest,
(B)
to a qualified organization,
(C)
exclusively for conservation purposes.
(2)
Qualified real property interest
For purposes of this subsection, the term “qualified real property interest” means any of the following interests in real property:
(A)
the entire interest of the donor other than a qualified mineral interest,
(B)
a remainder interest, and
(C)
a restriction (granted in perpetuity) on the use which may be made of the real property.
(3)
Qualified organization
For purposes of paragraph (1), the term “qualified organization” means an organization which—
(A)
is described in clause (v) or (vi) of subsection (b)(1)(A), or
(B)
is described in section 501(c)(3) and—
(i)
meets the requirements of section 509(a)(2), or
(ii)
meets the requirements of section 509(a)(3) and is controlled by an organization described in subparagraph (A) or in clause (i) of this subparagraph.
(4)
Conservation purpose defined
(A)
In general
For purposes of this subsection, the term “conservation purpose” means—
(i)
the preservation of land areas for outdoor recreation by, or the education of, the general public,
(ii)
the protection of a relatively natural habitat of fish, wildlife, or plants, or similar ecosystem,
(iii)
the preservation of open space (including farmland and forest land) where such preservation is—
(I)
for the scenic enjoyment of the general public, or
(II)
pursuant to a clearly delineated Federal, State, or local governmental conservation policy,
 and will yield a significant public benefit, or
(iv)
the preservation of an historically important land area or a certified historic structure.
(B)
Special rules with respect to buildings in registered historic districts
In the case of any contribution of a qualified real property interest which is a restriction with respect to the exterior of a building described in subparagraph (C)(ii), such contribution shall not be considered to be exclusively for conservation purposes unless—
(i)
such interest—
(I)
includes a restriction which preserves the entire exterior of the building (including the front, sides, rear, and height of the building), and
(II)
prohibits any change in the exterior of the building which is inconsistent with the historical character of such exterior,
(ii)
the donor and donee enter into a written agreement certifying, under penalty of perjury, that the donee—
(I)
is a qualified organization (as defined in paragraph (3)) with a purpose of environmental protection, land conservation, open space preservation, or historic preservation, and
(II)
has the resources to manage and enforce the restriction and a commitment to do so, and
(iii)
in the case of any contribution made in a taxable year beginning after the date of the enactment of this subparagraph, the taxpayer includes with the taxpayer’s return for the taxable year of the contribution—
(I)
a qualified appraisal (within the meaning of subsection (f)(11)(E)) of the qualified property interest,
(II)
photographs of the entire exterior of the building, and
(III)
a description of all restrictions on the development of the building.
(C)
Certified historic structure
For purposes of subparagraph (A)(iv), the term “certified historic structure” means—
(i)
any building, structure, or land area which is listed in the National Register, or
(ii)
any building which is located in a registered historic district (as defined in section 47(c)(3)(B)) and is certified by the Secretary of the Interior to the Secretary as being of historic significance to the district.
A building, structure, or land area satisfies the preceding sentence if it satisfies such sentence either at the time of the transfer or on the due date (including extensions) for filing the transferor’s return under this chapter for the taxable year in which the transfer is made.
(5)
Exclusively for conservation purposes
For purposes of this subsection—
(A)
Conservation purpose must be protected
(B)
No surface mining permitted
(i)
In general
(ii)
Special rule
(6)
Qualified mineral interest
For purposes of this subsection, the term “qualified mineral interest” means—
(A)
subsurface oil, gas, or other minerals, and
(B)
the right to access to such minerals.
(7)
Limitation on deduction for qualified conservation contributions made by pass-through entities
(A)
In general
(B)
Relevant basis
For purposes of this paragraph—
(i)
In general
(ii)
Modified basis
The term “modified basis” means, with respect to any partner, such partner’s adjusted basis in the partnership as determined—
(I)
immediately before the contribution described in subparagraph (A),
(II)
without regard to section 752, and
(III)
by the partnership after taking into account the adjustments described in subclauses (I) and (II) and such other adjustments as the Secretary may provide.
(C)
Exception for contributions outside 3-year holding period
Subparagraph (A) shall not apply to any contribution which is made at least 3 years after the latest of—
(i)
the last date on which the partnership that made such contribution acquired any portion of the real property with respect to which such contribution is made,
(ii)
the last date on which any partner in the partnership that made such contribution acquired any interest in such partnership, and
(iii)
if the interest in the partnership that made such contribution is held through 1 or more partnerships—
(I)
the last date on which any such partnership acquired any interest in any other such partnership, and
(II)
the last date on which any partner in any such partnership acquired any interest in such partnership.
(D)
Exception for family partnerships
(i)
In general
(ii)
Members of the family
For purposes of this subparagraph, the term “members of the family” means, with respect to any individual—
(I)
the spouse of such individual, and
(II)
any individual who bears a relationship to such individual which is described in subparagraphs (A) through (G) of section 152(d)(2).
(E)
Exception for contributions to preserve certified historic structures
(F)
Application to other pass-through entities
(G)
Regulations
The Secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this paragraph, including regulations or other guidance—
(i)
to require reporting, including reporting related to tiered partnerships and the modified basis of partners, and
(ii)
to prevent the avoidance of the purposes of this paragraph.
(i)
Standard mileage rate for use of passenger automobile
(j)
Denial of deduction for certain travel expenses
[(k)
Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(28)(C), Dec. 19, 2014, 128 Stat. 4041]
(l)
Treatment of certain amounts paid to or for the benefit of institutions of higher education
(1)
In general
(2)
Amount described
For purposes of paragraph (1), an amount is described in this paragraph if—
(A)
the amount is paid by the taxpayer to or for the benefit of an educational organization—
(i)
which is described in subsection (b)(1)(A)(ii), and
(ii)
which is an institution of higher education (as defined in section 3304(f)), and
(B)
the taxpayer receives (directly or indirectly) as a result of paying such amount the right to purchase tickets for seating at an athletic event in an athletic stadium of such institution.
If any portion of a payment is for the purchase of such tickets, such portion and the remaining portion (if any) of such payment shall be treated as separate amounts for purposes of this subsection.
(m)
Certain donee income from intellectual property treated as an additional charitable contribution
(1)
Treatment as additional contribution
(2)
Reduction in additional deductions to extent of initial deduction
(3)
Qualified donee income
(4)
Allocation of qualified donee income to taxable years of donor
(5)
10-year limitation
(6)
Benefit limited to life of intellectual property
(7)
Applicable percentage
(8)
Qualified intellectual property contribution
For purposes of this subsection, the term “qualified intellectual property contribution” means any charitable contribution of qualified intellectual property—
(A)
the amount of which taken into account under this section is reduced by reason of subsection (e)(1), and
(B)
with respect to which the donor informs the donee at the time of such contribution that the donor intends to treat such contribution as a qualified intellectual property contribution for purposes of this subsection and section 6050L.
(9)
Qualified intellectual property
(10)
Other special rules
(A)
Application of limitations on charitable contributions
(B)
Net income determined by donee
(C)
Deduction limited to 12 taxable years
(D)
Regulations
The Secretary may issue regulations or other guidance to carry out the purposes of this subsection, including regulations or guidance—
(i)
modifying the application of this subsection in the case of a donor or donee with a short taxable year, and
(ii)
providing for the determination of an amount to be treated as net income of the donee which is properly allocable to qualified intellectual property in the case of a donee who uses such property to further a purpose or function constituting the basis of the donee’s exemption under section 501 (or, in the case of a governmental unit, any purpose described in section 170(c)) and does not possess a right to receive any payment from a third party with respect to such property.
(n)
Expenses paid by certain whaling captains in support of Native Alaskan subsistence whaling
(1)
In general
(2)
Amount described
(A)
In general
(B)
Whaling expenses
For purposes of subparagraph (A), the term “whaling expenses” includes expenses for—
(i)
the acquisition and maintenance of whaling boats, weapons, and gear used in sanctioned whaling activities,
(ii)
the supplying of food for the crew and other provisions for carrying out such activities, and
(iii)
storage and distribution of the catch from such activities.
(3)
Sanctioned whaling activities
(4)
Substantiation of expenses
(o)
Special rules for fractional gifts
(1)
Denial of deduction in certain cases
(A)
In general
No deduction shall be allowed for a contribution of an undivided portion of a taxpayer’s entire interest in tangible personal property unless all interests in the property are held immediately before such contribution by—
(i)
the taxpayer, or
(ii)
the taxpayer and the donee.
(B)
Exceptions
(2)
Valuation of subsequent gifts
In the case of any additional contribution, the fair market value of such contribution shall be determined by using the lesser of—
(A)
the fair market value of the property at the time of the initial fractional contribution, or
(B)
the fair market value of the property at the time of the additional contribution.
(3)
Recapture of deduction in certain cases; addition to tax
(A)
Recapture
The Secretary shall provide for the recapture of the amount of any deduction allowed under this section (plus interest) with respect to any contribution of an undivided portion of a taxpayer’s entire interest in tangible personal property—
(i)
in any case in which the donor does not contribute all of the remaining interests in such property to the donee (or, if such donee is no longer in existence, to any person described in section 170(c)) on or before the earlier of—
(I)
the date that is 10 years after the date of the initial fractional contribution, or
(II)
the date of the death of the donor, and
(ii)
in any case in which the donee has not, during the period beginning on the date of the initial fractional contribution and ending on the date described in clause (i)—
(I)
had substantial physical possession of the property, and
(II)
used the property in a use which is related to a purpose or function constituting the basis for the organizations’ exemption under section 501.
(B)
Addition to tax
(4)
Definitions
For purposes of this subsection—
(A)
Additional contribution
(B)
Initial fractional contribution
(p)
Special rule for taxpayers who do not elect to itemize deductions
In the case of any taxable year beginning in 2021, if the individual does not elect to itemize deductions for such taxable year, the deduction under this section shall be equal to the deduction, not in excess of $300 ($600 in the case of a joint return), which would be determined under this section if the only charitable contributions taken into account in determining such deduction were contributions made in cash during such taxable year (determined without regard to subsections (b)(1)(G)(ii) and (d)(1)) to an organization described in section 170(b)(1)(A) and not—
(1)
to an organization described in section 509(a)(3), or
(2)
for the establishment of a new, or maintenance of an existing, donor advised fund (as defined in section 4966(d)(2)).
(q)
Other cross references
(1)
For treatment of certain organizations providing child care, see section 501(k).
(2)
For charitable contributions of estates and trusts, see section 642(c).
(3)
For nondeductibility of contributions by common trust funds, see section 584.
(4)
For charitable contributions of partners, see section 702.
(5)
For charitable contributions of nonresident aliens, see section 873.
(6)
For treatment of gifts for benefit of or use in connection with the Naval Academy as gifts to or for use of the United States, see section 8473 of title 10, United States Code.
(7)
For treatment of gifts accepted by the Secretary of State, the Director of the International Communication Agency, or the Director of the United States International Development Cooperation Agency, as gifts to or for the use of the United States, see section 25 of the State Department Basic Authorities Act of 1956.
(8)
For treatment of gifts of money accepted by the Attorney General for credit to the “Commissary Funds Federal Prisons” as gifts to or for the use of the United States, see section 4043 of title 18, United States Code.
(9)
For charitable contributions to or for the use of Indian tribal governments (or their subdivisions), see section 7871.
(Aug. 16, 1954, ch. 736, 68A Stat. 58; Aug. 7, 1956, ch. 1031, § 1, 70 Stat. 1117; Pub. L. 85–866, title I, §§ 10(a), 11, 12(a), Sept. 2, 1958, 72 Stat. 1609, 1610; Pub. L. 86–779, § 7(a), Sept. 14, 1960, 74 Stat. 1002; Pub. L. 87–834, § 13(d), Oct. 16, 1962, 76 Stat. 1034; Pub. L. 87–858, § 2(a), (b), Oct. 23, 1962, 76 Stat. 1134; Pub. L. 88–272, title II, §§ 209(a), (b), (c)(1), (d)(1), (e), 231(b)(1), Feb. 26, 1964, 78 Stat. 43, 45–47, 105; Pub. L. 89–570, § 1(b)(1), Sept. 12, 1966, 80 Stat. 762; Pub. L. 91–172, title I, § 101(j)(2), title II, § 201(a)(1), (2)(A), (h)(1), Dec. 30, 1969, 83 Stat. 526, 549, 558, 565; Pub. L. 94–455, title II, § 205(c)(1)(A), title X, § 1052(c)(2), title XIII, §§ 1307(c), (d)(1)(B)(i), 1313(b)(1), title XIX, §§ 1901(a)(28), (b)(8)(A), 1906(b)(13)(A), title XXI, §§ 2124(e)(1), 2135(a), Oct. 4, 1976, 90 Stat. 1535, 1648, 1726, 1727, 1730, 1768, 1794, 1834, 1919, 1928; Pub. L. 95–30, title III, § 309(a), May 23, 1977, 91 Stat. 154; Pub. 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cite as: 26 USC 170