Description: This report discusses the four charitable tax provisions are discussed in this report: the enhanced charitable deduction for contributions of food inventory; tax-free distributions from individual retirement accounts for charitable purposes; basis adjustment to stock of S corporations making charitable contributions of property; and special rules for contributions of capital gain real property for conservation purposes.
Date: October 17, 2014
Creator: Gravelle, Jane G. & Sherlock, Molly F.
Item Type: Report
Partner: UNT Libraries Government Documents Department