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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. Itemized deduction - Wikipedia

    en.wikipedia.org/wiki/Itemized_deduction

    If appreciated stock is donated, the deduction is the fair market value of the stock on the date of the donation and the taxpayer never has to pay taxes on the inherent gain. Eligible recipients for charitable contributions include: Churches, synagogues, mosques, other houses of worship; Federal, state, or local government entities

  4. 501 (c) (3) organization - Wikipedia

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

    Donations made to 501(c)(3) organizations are typically tax-deductible for the donors, meaning individuals and businesses can claim those donations as deductions on their tax returns, subject to certain limitations. This tax benefit encourages charitable giving. In contrast, donations made to 501(c)(4) organizations are not generally tax ...

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

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

    Churches and religious non-profits are something of a special case, because the First Amendment to the U.S. Constitution forbids the government making a law "respecting an establishment of religion," and also forbids "prohibiting the free exercise thereof [that is, of religion]." The First Amendment originally bound only the U.S. Federal ...

  6. 501 (c) organization - Wikipedia

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

    An organization that exceeds these limits may lose its 501(c)(7) status. [ 104 ] When a group of eight or fewer individuals, at least one of whom is a member, uses the organization's facilities and the member pays for the other individuals, the Internal Revenue Service will assume the nonmembers are the guests of the member, and the revenue is ...

  7. Social Security Fairness Act could restore benefits, but ...

    www.aol.com/social-security-fairness-act-could...

    It may decrease their Social Security payments by up to half the value of their pension. For example, Michelle Cosgrove's benefits will be cut nearly in half — reduced by $557, to $601.

  8. Charitable organization - Wikipedia

    en.wikipedia.org/wiki/Charitable_organization

    The government appointed a Board of Taxation inquiry to consult with charities on the bill. However, due to widespread criticism from charities, the government abandoned the bill. Subsequently, the government introduced the Extension of Charitable Purpose Act 2004. This act did not attempt to codify the definition of a charitable purpose but ...

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