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  2. Charitable contribution deductions in the United States

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

    A further trap awaits the unwary U.S. investor who donates depreciated assets – assets on which there have been losses in value – to charity. The gift actually forfeit the tax deductibility of the capital losses, and only the depreciated (low) market value at the time of the gift is allowed to be deducted, rather than the higher basis.

  3. 501(c)(3) organization - Wikipedia

    en.wikipedia.org/wiki/501(c)(3)_organization

    An individual may not take a tax deduction on gifts made to a 501(c)(3) organization that is organized and operated exclusively for the testing for public safety. [ 23 ] In the case of tuition fees paid to a private 501(c)(3) school or a church school, the payments are not tax-deductible charitable contributions because they are payments for ...

  4. 501 (c) organization - Wikipedia

    en.wikipedia.org/wiki/501(c)_organization

    The predecessor of IRC 501(c)(6) was enacted as part of the Revenue Act of 1913 [88] likely due to a U.S. Chamber of Commerce request for an exemption for nonprofit "civic" and "commercial" organizations, which resulted in IRC 501(c)(4) for nonprofit "civic" organizations and IRC 501(c)(6) for nonprofit "commercially-oriented" organizations. [77]

  5. New nonprofit will donate Christmas gifts to hundreds of ...

    www.aol.com/news/nonprofit-donate-christmas...

    The founder and executive director of the new gift-giving nonprofit A Christmas Wish turned to the name tag for a clue. It read “To: Mom. From: A fellow mom.” Tears quickly followed.

  6. Non-profit organization laws in the U.S. - Wikipedia

    en.wikipedia.org/wiki/Non-profit_organization...

    The steps required to become a nonprofit include applying for tax-exempt status. If States do not require the "determination letter" from the IRS to grant non-profit tax exemption to organizations, on a State level, claiming non-profit status without that Federal approval, then they have actually violated Federal United States Nonprofit Laws.

  7. ‘Farmers need help.’ GA gratuities clause called obstacle to ...

    www.aol.com/news/farmers-help-ga-gratuities...

    The Georgia Constitution includes a gratuities clause that prohibits the state government from giving gifts to individuals without a benefit to taxpayers in return. State policy makers have ...

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