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  2. Charitable contribution deductions in the United States

    en.wikipedia.org/wiki/Charitable_contribution...

    The taxable income of the donor is reduced by $300. If the donor's income was in the 35% income tax bracket both before and after the deduction, the donor's tax liability (amount of taxes owed to the government) is reduced by $105.

  3. The Tax Cuts and Jobs Act of 2017 trimmed tax rates and significantly boosted the standard deduction, thus greatly reducing the number of taxpayers eligible to benefit from charitable deductions.

  4. Your Guide to Donor-Advised Fund Tax Deductions - AOL

    www.aol.com/guide-donor-advised-fund-tax...

    The deduction for a gift made in cash is limited to 60% of the giver’s adjusted gross income. Gifts of other assets can be deducted up to a limit of 30% of adjusted gross income.

  5. Gift tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Gift_tax_in_the_United_States

    Without the gift tax, large estates could be reduced by simply giving the money away before death, thus escaping any potential estate tax. Gifts above the annual exemption amount act to reduce the lifetime gift tax exclusion. [14] Congress initially passed the gift tax in 1932 at a much lower rate than the estate tax, a full 25% under the ...

  6. Uniform Gifts to Minors Act - Wikipedia

    en.wikipedia.org/wiki/Uniform_Gifts_to_Minors_Act

    The current rule is that for beneficiaries under 19 (under 24 if a student), the first $1,050 of unearned income is tax-free, the second $1,050 is taxed at the minor's rate (typically 12%), and the amount over $2,100 is taxed at the ordinary and capital gains rates applicable to trusts and estates. UGMA and UTMA accounts can invest in the stock ...

  7. Before You File Your Taxes, Here Are 21 Tax Terms You ... - AOL

    www.aol.com/file-taxes-21-tax-terms-120049162.html

    The earned income tax credit (EITC) was designed to help lower-income families. You can qualify for the EITC if your earned income in 2023 was less than $63,398 (married filing jointly) or $56,838 ...

  8. Taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_the_United_States

    Taxable income may differ from income for other purposes (such as for financial reporting). The definition of taxable income for federal purposes is used by many, but far from all states. Income and deductions are recognized under tax rules, and there are variations within the rules among the states. Book and tax income may differ.

  9. Your Guide to Donor-Advised Fund Tax Deductions - AOL

    www.aol.com/news/guide-donor-advised-fund-tax...

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