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  2. Charitable contribution deductions in the United States

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

    The cash proceeds after liquidating the depreciated asset may of course be donated to charity and deducted following the sale, but the tax advantages of making such donation are no better or worse than in any cash donation to charity. In any case, such a course leaves the investor more after-tax assets to donate if so inclined.

  3. Tax deduction at source - Wikipedia

    en.wikipedia.org/wiki/Tax_deduction_at_source

    No TDS shall be deducted if the single-time payment to the contractor does not exceed RS. 35000 or Rs. 1,00,000 in aggregate during the year. TDS Can be deducted when the date of actual payment of cash or the date of crediting the sum to the payee's account or the date of issue of cheque, draft, or by any other mode, whichever is earlier.

  4. Tax on cash withdrawal - Wikipedia

    en.wikipedia.org/wiki/Tax_on_cash_withdrawal

    231AB. Advance tax on cash withdrawal.: (1) Every banking company shall deduct advance adjustable tax at the rate of 0.6% of the cash withdrawal from a person whose name is not appearing in the active taxpayers’ list on the sum total of the payments for cash withdrawal in a day, exceeding fifty thousand rupees.

  5. Tax withholding - Wikipedia

    en.wikipedia.org/wiki/Tax_withholding

    The primary form of withholding tax discussed is the one applicable to personal income of U.S. residents, a mandatory requirement for all employers across the nation. In the prevailing system, employers collect this withholding tax and transmit it directly to the government, while individuals settle any remaining tax liabilities upon filing ...

  6. Tax accounting in the United States - Wikipedia

    en.wikipedia.org/wiki/Tax_accounting_in_the...

    The Internal Revenue Code governs the application of tax accounting. Section 446 sets the basic rules for tax accounting. Tax accounting under section 446(a) emphasizes consistency for a tax accounting method with references to the applied financial accounting to determine the proper method.

  7. Donor-advised fund - Wikipedia

    en.wikipedia.org/wiki/Donor-advised_fund

    In the United States, a donor-advised fund (commonly called a DAF) is a charitable giving vehicle administered by a public charity created to manage charitable donations on behalf of organizations, families, or individuals. To participate in a donor-advised fund, a donating individual or organization opens an account in the fund and deposits ...

  8. Corporate donations - Wikipedia

    en.wikipedia.org/wiki/Corporate_donations

    Total corporate cash donations in 2010 are estimated to be $15.29 billion in the United States. [2] Of that, ~80%-85% came from corporate grants and sponsorship of fundraising events while ~15%-20% or $2–$3 billion came from corporate matching gifts and volunteer grants .

  9. Donor managed investment account - Wikipedia

    en.wikipedia.org/wiki/Donor_Managed_Investment...

    A donor managed investment account (or DMI account) is a charitable giving mechanism in which donors receive a full tax deduction at the time they fund the DMI account, but retain investment management rights over the account, and can request donations from the account to charities.