26 U.S. Code § 170 – Charitable, etc., contributions and gifts

Amendments

2025—Subsec. (b)(1)(B). Pub. L. 119-21, § 70425(b)(2)(B)(i), substituted “to which subparagraph (A) or (G)” for “to which subparagraph (A)” in introductory and concluding provisions.

Subsec. (b)(1)(B)(ii). Pub. L. 119-21, § 70425(b)(2)(B)(ii), substituted “over—” and subcls. (I) and (II) for “over the amount of charitable contributions allowable under subparagraph (A) (determined without regard to subparagraph (C)).”

Subsec. (b)(1)(G)(i). Pub. L. 119-21, § 70425(b)(1), amended cl. (i) generally. Prior to amendment, text read as follows: “In the case of any contribution of cash to an organization described in subparagraph (A), the total amount of such contributions which may be taken into account under subsection (a) for any taxable year beginning after December 31, 2017, and before January 1, 2026, shall not exceed 60 percent of the taxpayer’s contribution base for such year.”

Subsec. (b)(1)(G)(iii). Pub. L. 119-21, § 70425(b)(2)(A)(i), substituted “subparagraph (A)” for “subparagraphs (A) and (B)” in heading.

Subsec. (b)(1)(G)(iii)(II). Pub. L. 119-21, § 70425(b)(2)(A)(ii), struck out “, and subparagraph (B) shall be applied by treating any reference to subparagraph (A) as a reference to both subparagraph (A) and this subparagraph” before period at end.

Subsec. (b)(1)(I). Pub. L. 119-21, § 70425(a)(1), added subpar. (I).

Subsec. (b)(2)(A). Pub. L. 119-21, § 70426(a), amended subpar. (A) generally. Prior to amendment, text read as follows: “The total deductions under subsection (a) for any taxable year (other than for contributions to which subparagraph (B) or (C) applies) shall not exceed 10 percent of the taxpayer’s taxable income.”

Subsec. (b)(2)(B)(ii), (C)(ii). Pub. L. 119-21, § 70426(c), inserted “other than subparagraph (C) thereof” after “subsection (d)(2)”.

Subsec. (d)(1)(C). Pub. L. 119-21, § 70425(a)(2), added subpar. (C).

Subsec. (d)(2). Pub. L. 119-21, § 70426(b), amended par. (2) generally. Prior to amendment, par. (2) related to carryovers of excess contributions by corporations.

Subsec. (n)(1). Pub. L. 119-21, § 70429(a), substituted “$50,000” for “$10,000”.

Subsec. (p). Pub. L. 119-21, § 70425(a)(3), inserted “, (b)(1)(I),” after “subsections (b)(1)(G)(ii)” in introductory provisions.

Pub. L. 119-21, § 70424(a), in introductory provisions, struck out “beginning in 2021” after “In the case of any taxable year” and substituted “$1,000 ($2,000” for “$300 ($600”.

2024—Subsec. (b)(1)(A)(x). Pub. L. 118-146, § 2(b), added cl. (x).

Subsec. (c)(6). Pub. L. 118-146, § 2(a), added par. (6).

2022—Subsec. (f)(19). Pub. L. 117-328, § 605(b), added par. (19).

Subsec. (h)(7). Pub. L. 117-328, § 605(a)(1), added par. (7).

2020—Subsecs. (p), (q). Pub. L. 116-260 added subsec. (p) and redesignated former subsec. (p) as (q).

2018—Subsec. (b)(1)(A)(ix). Pub. L. 115-141, § 401(a)(52), inserted “National” before “Agricultural”.

Subsec. (e)(3)(D), (E). Pub. L. 115-141, § 401(b)(14), redesignated subpar. (E) as (D) and struck out former subpar. (D) which related to special rule for contributions of book inventory to public schools.

Subsec. (p)(6). Pub. L. 115-232 substituted “section 8473 of title 10, United States Code” for “section 6973 of title 10, United States Code”.

2017—Subsec. (b)(1)(G), (H). Pub. L. 115-97, § 11023(a), added subpar. (G) and redesignated former subpar. (G) as (H).

Subsec. (b)(2)(D)(iv), (v). Pub. L. 115-97, § 13305(b)(2), redesignated cls. (v) and (vi) as (iv) and (v), respectively, and struck out former cl. (iv) which read as follows: “section 199,”.

Subsec. (b)(2)(D)(vi). Pub. L. 115-97, § 13305(b)(2), redesignated cl. (vi) as (v).

Pub. L. 115-97, § 11011(d)(5), added cl. (vi).

Subsec. (f)(8)(D), (E). Pub. L. 115-97, § 13705(a), redesignated subpar. (E) as (D) and struck out former subpar. (D). Prior to amendment, text of subpar. (D) read as follows: “Subparagraph (A) shall not apply to a contribution if the donee organization files a return, on such form and in accordance with such regulations as the Secretary may prescribe, which includes the information described in subparagraph (B) with respect to the contribution.”

Subsec. (l)(1). Pub. L. 115-97, § 13704(a)(1), added par. (1) and struck out former par. (1). Prior to amendment, text read as follows: “For purposes of this section, 80 percent of any amount described in paragraph (2) shall be treated as a charitable contribution.”

Subsec. (l)(2)(B). Pub. L. 115-97, § 13704(a)(2), struck out “such amount would be allowable as a deduction under this section but for the fact that” before “the taxpayer”.

2015—Subsec. (a)(2)(B). Pub. L. 114-41 substituted “fourth month” for “third month”.

Subsec. (b)(1)(A)(ix). Pub. L. 114-113, § 331(a), added cl. (ix).

Subsec. (b)(1)(E)(vi). Pub. L. 114-113, § 111(a)(1), struck out cl. (vi). Text read as follows: “This subparagraph shall not apply to any contribution made in taxable years beginning after December 31, 2014.”

Subsec. (b)(2)(A). Pub. L. 114-113, § 111(b)(2)(A), substituted “subparagraph (B) or (C) applies” for “subparagraph (B) applies”.

Subsec. (b)(2)(B)(ii). Pub. L. 114-113, § 111(b)(2)(B), substituted “15 succeeding taxable years” for “15 succeeding years”.

Subsec. (b)(2)(B)(iii). Pub. L. 114-113, § 111(a)(2), struck out cl. (iii). Text read as follows: “This subparagraph shall not apply to any contribution made in taxable years beginning after December 31, 2014.”

Subsec. (b)(2)(C), (D). Pub. L. 114-113, § 111(b)(1), added subpar. (C) and redesignated former subpar. (C) as (D).

Subsec. (e)(3)(C)(ii). Pub. L. 114-113, § 113(b), added cl. (ii) and struck out former cl. (ii). Prior to amendment, text read as follows: “In the case of a taxpayer other than a C corporation, the aggregate amount of such contributions for any taxable year which may be taken into account under this section shall not exceed 10 percent of the taxpayer’s aggregate net income for such taxable year from all trades or businesses from which such contributions were made for such year, computed without regard to this section.”

Subsec. (e)(3)(C)(iii). Pub. L. 114-113, § 113(b), added cl. (iii). Former cl. (iii) redesignated (vi).

Subsec. (e)(3)(C)(iv). Pub. L. 114-113, § 113(b), added cl. (iv).

Pub. L. 114-113, § 113(a), struck out cl. (iv). Text read as follows: “This subparagraph shall not apply to contributions made after December 31, 2014.”

Subsec. (e)(3)(C)(v), (vi). Pub. L. 114-113, § 113(b), added cl. (v) and redesignated cl. (iii) as (vi).

2014—Subsec. (b)(1)(E)(vi). Pub. L. 113-295, § 106(a), substituted “December 31, 2014” for “December 31, 2013”.

Subsec. (b)(2)(B)(iii). Pub. L. 113-295, § 106(b), substituted “December 31, 2014” for “December 31, 2013”.

Subsec. (b)(3). Pub. L. 113-295, § 221(a)(28)(A), struck out par. (3) which related to temporary suspension of limitations on charitable contributions.

Subsec. (e)(3)(C)(iv). Pub. L. 113-295, § 126(a), substituted “December 31, 2014” for “December 31, 2013”.

Subsec. (e)(6). Pub. L. 113-295, § 221(a)(28)(B), struck out par. (6) which related to special rule for contributions of computer technology and equipment for educational purposes.

Subsec. (k). Pub. L. 113-295, § 221(a)(28)(C), struck out subsec. (k). Text read as follows: “For disallowance of deductions for contributions to or for the use of communist controlled organizations, see section 11(a) of the Internal Security Act of 1950 (50 U.S.C. 790).”

2013—Subsec. (b)(1)(E)(vi). Pub. L. 112-240, § 206(a), substituted “December 31, 2013” for “December 31, 2011”.

Subsec. (b)(2)(B)(iii). Pub. L. 112-240, § 206(b), substituted “December 31, 2013” for “December 31, 2011”.

Subsec. (e)(3)(C)(iv). Pub. L. 112-240, § 314(a), substituted “December 31, 2013” for “December 31, 2011”.

2010—Subsec. (b). Pub. L. 111-312, § 723(a), (b), substituted “December 31, 2011” for “December 31, 2009” in pars. (1)(E)(vi) and (2)(B)(iii).

Subsec. (e)(1). Pub. L. 111-312, § 301(a), amended subsec. (e)(1) to read as if amendment by Pub. L. 107-16, § 542(e)(2)(B), had never been enacted. See 2001 Amendment note below.

Subsec. (e)(3)(C)(iv). Pub. L. 111-312, § 740(a), substituted “December 31, 2011” for “December 31, 2009”.

Subsec. (e)(3)(D)(iv). Pub. L. 111-312, § 741(a), substituted “December 31, 2011” for “December 31, 2009”.

Subsec. (e)(6)(G). Pub. L. 111-312, § 742(a), substituted “December 31, 2011” for “December 31, 2009”.

2008—Subsec. (b). Pub. L. 110-246, § 15302(a), substituted “December 31, 2009” for “December 31, 2007” in pars. (1)(E)(vi) and (2)(B)(iii).

Subsec. (b)(3). Pub. L. 110-343, § 323(b)(1), added par. (3).

Subsec. (e)(3)(C)(iv). Pub. L. 110-343, § 323(a)(1), substituted “December 31, 2009” for “December 31, 2007”.

Subsec. (e)(3)(D)(iii). Pub. L. 110-343, § 324(b), inserted “of books” after “to any contribution” in introductory provisions.

Subsec. (e)(3)(D)(iv). Pub. L. 110-343, § 324(a), substituted “December 31, 2009” for “December 31, 2007”.

Subsec. (e)(6)(G). Pub. L. 110-343, § 321(a), substituted “December 31, 2009” for “December 31, 2007”.

2007—Subsec. (b)(1)(A)(vii). Pub. L. 110-172, § 11(a)(14)(A), substituted “subparagraph (F)” for “subparagraph (E)”.

Subsec. (e)(1)(B)(i)(II). Pub. L. 110-172, § 11(a)(15), inserted “, but without regard to clause (ii) thereof” after “paragraph (7)(C)”.

Subsec. (e)(1)(B)(ii). Pub. L. 110-172, § 11(a)(14)(B), substituted “subsection (b)(1)(F)” for “subsection (b)(1)(E)”.

Subsec. (e)(7)(D)(i)(I). Pub. L. 110-172, § 3(c), substituted “substantial and related” for “related”.

Subsec. (o)(1)(A). Pub. L. 110-172, § 11(a)(16)(A), in introductory provisions, substituted “all interests in the property are” for “all interest in the property is”.

Subsec. (o)(3)(A)(i). Pub. L. 110-172, § 11(a)(16)(B), in introductory provisions, substituted “interests” for “interest” and “on or before” for “before”.

2006—Subsec. (b)(1)(E) to (G). Pub. L. 109-280, § 1206(a)(1), added subpar. (E) and redesignated former subpars. (E) and (F) as (F) and (G), respectively. See Codification note above.

Subsec. (b)(2). Pub. L. 109-280, § 1206(a)(2), reenacted heading without change and amended text of par. (2) generally. Prior to amendment, text read as follows: “In the case of a corporation, the total deductions under subsection (a) for any taxable year shall not exceed 10 percent of the taxpayer’s taxable income computed without regard to—

“(A) this section,

“(B) part VIII (except section 248),

“(C) section 199,

“(D) any net operating loss carryback to the taxable year under section 172, and

“(E) any capital loss carryback to the taxable year under section 1212(a)(1).”

See Codification note above.

Subsec. (d)(2). Pub. L. 109-280, § 1206(b)(1), substituted “subsection (b)(2)(A)” for “subsection (b)(2)” wherever appearing. See Codification note above.

Subsec. (e)(1)(A). Pub. L. 109-222 inserted “(determined without regard to section 1221(b)(3))” after “long-term capital gain”.

Subsec. (e)(1)(B)(i). Pub. L. 109-280, § 1215(a)(1), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “of tangible personal property, if the use by the donee is unrelated to the purpose or function constituting the basis for its exemption under section 501 (or, in the case of a governmental unit, to any purpose or function described in subsection (c)),”. See Codification note above.

Subsec. (e)(1)(B)(iv). Pub. L. 109-280, § 1214(a), added cl. (iv). See Codification note above.

Subsec. (e)(3)(C)(iv). Pub. L. 109-280, § 1202(a), substituted “2007” for “2005”. See Codification note above.

Subsec. (e)(3)(D)(iv). Pub. L. 109-280, § 1204(a), substituted “2007” for “2005”. See Codification note above.

Subsec. (e)(4)(B)(ii). Pub. L. 109-432, § 116(b)(1)(A), inserted “or assembled” after “constructed”.

Subsec. (e)(4)(B)(iii). Pub. L. 109-432, § 116(b)(1)(B), inserted “or assembly” after “construction”.

Subsec. (e)(6)(B)(ii). Pub. L. 109-432, § 116(b)(2)(A), inserted “or assembled” after “constructed” and “or assembling” after “construction”.

Subsec. (e)(6)(D). Pub. L. 109-432, § 116(b)(2)(B), inserted “or assembled” after “constructed” in introductory provisions and “or assembly” after “construction” in cl. (i).

Subsec. (e)(6)(G). Pub. L. 109-432, § 116(a)(1), substituted “2007” for “2005”.

Subsec. (e)(7). Pub. L. 109-280, § 1215(a)(2), added par. (7). See Codification note above.

Subsec. (f)(11)(E). Pub. L. 109-280, § 1219(c)(1), amended heading and text of subpar. (E) generally. Prior to amendment, text read as follows: “For purposes of this paragraph, the term ‘qualified appraisal’ means, with respect to any property, an appraisal of such property which is treated for purposes of this paragraph as a qualified appraisal under regulations or other guidance prescribed by the Secretary.” See Codification note above.

Subsec. (f)(13). Pub. L. 109-280, § 1213(c), added par. (13). See Codification note above.

Subsec. (f)(14). Pub. L. 109-280, § 1213(d), added par. (14). See Codification note above.

Subsec. (f)(15). Pub. L. 109-280, § 1214(b), added par. (15). See Codification note above.

Subsec. (f)(16). Pub. L. 109-280, § 1216(a), added par. (16). See Codification note above.

Subsec. (f)(17). Pub. L. 109-280, § 1217(a), added par. (17). See Codification note above.

Subsec. (f)(18). Pub. L. 109-280, § 1234(a), added par. (18). See Codification note above.

Subsec. (h)(4)(B). Pub. L. 109-280, § 1213(a)(1), added subpar. (B). Former subpar. (B) redesignated (C).

Subsec. (h)(4)(C). Pub. L. 109-280, § 1213(a)(1), (b), redesignated subpar. (B) as (C), struck out “any building, structure, or land area which” after “means” in introductory provisions, inserted “any building, structure, or land area which” before “is listed” in cl. (i), and inserted “any building which” before “is located” in cl. (ii). See Codification note above.

Subsecs. (o), (p). Pub. L. 109-280, § 1218(a), added subsec. (o) and redesignated former subsec. (o) as (p). See Codification note above.

2005—Subsec. (b)(2)(C) to (E). Pub. L. 109-135, § 403(a)(16), added subpar. (C) and redesignated former subpars. (C) and (D) as (D) and (E), respectively.

Subsec. (e)(3)(C). Pub. L. 109-73, § 305(a), added subpar. (C). Former subpar. (C) redesignated (D).

Subsec. (e)(3)(D). Pub. L. 109-73, § 306(a), added subpar. (D). Former subpar. (D) redesignated (E).

Pub. L. 109-73, § 305(a), redesignated subpar. (C) as (D).

Subsec. (e)(3)(E). Pub. L. 109-73, § 306(a), redesignated subpar. (D) as (E).

Subsec. (f)(12)(B)(v), (vi). Pub. L. 109-135, § 403(gg), added cls. (v) and (vi).

2004—Subsec. (e)(1)(B)(iii). Pub. L. 108-357, § 882(a), added cl. (iii).

Subsec. (e)(6)(G). Pub. L. 108-311, § 306(a), substituted “2005” for “2003”.

Subsec. (f)(10)(A). Pub. L. 108-357, § 413(c)(30), struck out “556(b)(2),” after “545(b)(2),” in introductory provisions.

Subsec. (f)(11). Pub. L. 108-357, § 883(a), added par. (11).

Subsec. (f)(11)(A)(ii)(I). Pub. L. 108-357, § 882(d), inserted “subsection (e)(1)(B)(iii) or” before “section 1221(a)(1)”.

Subsec. (f)(12). Pub. L. 108-357, § 884(a), added par. (12).

Subsec. (g)(1). Pub. L. 108-311, § 207(15), inserted “(determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof)” after “section 152” in introductory provisions.

Subsec. (g)(3). Pub. L. 108-311, § 207(16), substituted “subparagraphs (A) through (G) of section 152(d)(2)” for “paragraphs (1) through (8) of section 152(a)”.

Subsec. (m). Pub. L. 108-357, § 882(b), added subsec. (m). Former subsec. (m) redesignated (n).

Subsec. (n). Pub. L. 108-357, § 335(a), added subsec. (n). Former subsec. (n) redesignated (o).

Pub. L. 108-357, § 882(b), redesignated subsec. (m) as (n). Amendment was executed before the amendment by Pub. L. 108-357, § 335(a). See note below.

Subsec. (o). Pub. L. 108-357, § 335(a), redesignated subsec. (n) as (o).

2003—Subsec. (e)(6)(B)(i)(III). Pub. L. 108-81 substituted “section 213(1)(A) of the Library Services and Technology Act (20 U.S.C. 9122(1)(A))” for “section 213(2)(A) of the Library Services and Technology Act (20 U.S.C. 9122(2)(A)”.

2002—Subsec. (e)(6)(B)(i)(III). Pub. L. 107-147, § 417(7), substituted “2000),” for “ 2000,”.

Subsec. (e)(6)(B)(iv). Pub. L. 107-147, § 417(22), provided that the amendment made by section 165(b)(1) of the Community Renewal Tax Relief Act of 2000 [Pub. L. 106-554, § 1(a)(7)

] shall be applied as if it struck “in any of the grades K-12”. See 2000 Amendment note below.

2001—Subsec. (e)(1). Pub. L. 107-16, § 542(e)(2)(B), inserted at end “For purposes of this paragraph, the determination of whether property is a capital asset shall be made without regard to the exception contained in section 1221(a)(3)(C) for basis determined under section 1022.”

2000—Subsec. (e)(6). Pub. L. 106-554, § 1(a)(7)

, substituted “educational purposes” for “elementary or secondary school purposes” in heading.

Subsec. (e)(6)(A), (B). Pub. L. 106-554, § 1(a)(7)

, substituted “qualified computer contribution” for “qualified elementary or secondary educational contribution” in subpar. (A) and in heading and introductory provisions of subpar. (B).

Subsec. (e)(6)(B)(i)(III). Pub. L. 106-554, § 1(a)(7)

, added subcl. (III).

Subsec. (e)(6)(B)(ii). Pub. L. 106-554, § 1(a)(7)

, substituted “3 years” for “2 years”.

Subsec. (e)(6)(B)(iv). Pub. L. 106-554, § 1(a)(7)

, which directed the amendment of cl. (iv) by striking “in any grades of the K-12”, was executed by striking out “in any of the grades K-12” after “educational purposes”. See 2002 Amendment note above.

Subsec. (e)(6)(B)(viii). Pub. L. 106-554, § 1(a)(7)

, added cl. (viii).

Subsec. (e)(6)(C). Pub. L. 106-554, § 1(a)(7)

, substituted “qualified computer contribution” for “qualified elementary or secondary educational contribution” in introductory provisions.

Subsec. (e)(6)(D), (E). Pub. L. 106-554, § 1(a)(7)

, added subpar. (D) and redesignated former subpar. (D) as (E). Former subpar. (E) redesignated (F).

Subsec. (e)(6)(F). Pub. L. 106-554, § 1(a)(7)

, redesignated subpar. (E) as (F). Former subpar. (F) redesignated (G).

Pub. L. 106-554, § 1(a)(7)

, substituted “December 31, 2003” for “December 31, 2000”.

Subsec. (e)(6)(G). Pub. L. 106-554, § 1(a)(7)

, redesignated subpar. (F) as (G).

1999—Subsec. (e)(3)(A), (4)(B). Pub. L. 106-170, § 532(c)(1)(A), (B), substituted “section 1221(a)” for “section 1221”.

Subsec. (f)(10). Pub. L. 106-170, § 537(a), added par. (10).

1998—Subsec. (e)(5)(D). Pub. L. 105-277 struck out heading and text of subpar. (D). Text read as follows: “This paragraph shall not apply to contributions made—

“(i) after December 31, 1994, and before July 1, 1996, or

“(ii) after June 30, 1998.”

Subsec. (e)(6)(B)(iv). Pub. L. 105-206, § 6004(e)(2), substituted “function of the donee” for “function of the organization or entity”.

Subsec. (e)(6)(B)(vi), (vii). Pub. L. 105-206, § 6004(e)(1), substituted “donee’s” for “entity’s”.

Subsec. (e)(6)(C)(ii)(I). Pub. L. 105-206, § 6004(e)(3), substituted “a donee” for “an entity”.

Subsec. (e)(6)(F). Pub. L. 105-206, § 6004(e)(4), substituted “2000” for “1999”.

1997—Subsec. (e)(5)(D)(ii). Pub. L. 105-34, § 602(a), substituted “June 30, 1998” for “May 31, 1997”.

Subsec. (e)(6). Pub. L. 105-34, § 224(a), added par. (6).

Subsec. (h)(5)(B)(ii). Pub. L. 105-34, § 508(d), amended heading and text of cl. (ii) generally. Prior to amendment, text read as follows: “With respect to any contribution of property in which the ownership of the surface estate and mineral interests were separated before June 13, 1976, and remain so separated, subparagraph (A) shall be treated as met if the probability of surface mining occurring on such property is so remote as to be negligible.”

Subsec. (i). Pub. L. 105-34, § 973(a), amended heading and text of subsec. (i) generally. Prior to amendment, text read as follows: “For purposes of computing the deduction under this section for use of a passenger automobile the standard mileage rate shall be 12 cents per mile.”

1996—Subsec. (e)(1). Pub. L. 104-188, § 1316(b), inserted at end “For purposes of applying this paragraph in the case of a charitable contribution of stock in an S corporation, rules similar to the rules of section 751 shall apply in determining whether gain on such stock would have been long-term capital gain if such stock were sold by the taxpayer.”

Subsec. (e)(5)(D). Pub. L. 104-188, § 1206(a), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “This paragraph shall not apply to contributions made after December 31, 1994.”

1993—Subsec. (f)(8). Pub. L. 103-66, § 13172(a), added par. (8).

Subsec. (f)(9). Pub. L. 103-66, § 13222(b), added par. (9).

1990—Subsec. (h)(4)(B)(ii). Pub. L. 101-508, § 11813(b)(10), substituted “section 47(c)(3)(B)” for “section 48(g)(3)(B)”.

Subsec. (i). Pub. L. 101-508, § 11801(a)(11), (c)(5), redesignated subsec. (j) as (i) and struck out former subsec. (i) which related to rule for nonitemization of deductions, applicable percentage for individuals, limitation for taxable years beginning before 1985, and termination.

Subsecs. (j) to (n). Pub. L. 101-508, § 11801(c)(5), redesignated subsecs. (j) to (n) as (i) to (m), respectively.

1988—Subsecs. (m), (n). Pub. L. 100-647 added subsec. (m) and redesignated former subsec. (m) as (n).

1987—Subsec. (c)(2)(D). Pub. L. 100-203 inserted “(or in opposition to)” after “on behalf of”.

1986—Subsec. (b)(1)(C)(iv). Pub. L. 99-514, § 1831, substituted “this paragraph” for “this subparagraph”.

Subsec. (e)(1)(B). Pub. L. 99-514, § 301(b)(2), in closing provisions, struck out “40 percent (28⁄46 in the case of a corporation) of” before “the amount of gain”.

Subsec. (e)(4)(B)(i). Pub. L. 99-514, § 231(f), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “the contribution is to an educational organization which is described in subsection (b)(1)(A)(ii) of this section and which is an institution of higher education (as defined in section 3304(f)),”.

Subsecs. (k) to (m). Pub. L. 99-514, § 142(d), added subsec. (k) and redesignated former subsecs. (k) and (l) as (l) and (m), respectively.

1984—Subsec. (a)(3). Pub. L. 98-369, § 174(b)(5)(A), substituted “section 267(b) or 707(b)” for “section 267(b)”.

Subsec. (b)(1)(A)(vii). Pub. L. 98-369, § 301(c)(2)(A), substituted “subparagraph (E)” for “subparagraph (D)”.

Subsec. (b)(1)(B). Pub. L. 98-369, § 301(a)(2), inserted at end “If the aggregate of such contributions exceeds the limitation of the preceding sentence, such excess shall be treated (in a manner consistent with the rules of subsection (d)(1)) as a charitable contribution (to which subparagraph (A) does not apply) in each of the 5 succeeding taxable years in order of time.”

Subsec. (b)(1)(B)(i). Pub. L. 98-369, § 301(a)(1), substituted “30 percent” for “20 percent”.

Subsec. (b)(1)(C). Pub. L. 98-369, § 301(c)(2)(B), inserted “described in subparagraph (A)” in subpar. (C) heading, and in text of cl. (i) substituted “In the case of charitable contributions described in subparagraph (A) of capital gain property to which subsection (e)(1)(B) does not apply, the total amount of contributions of such property which may be taken into account under subsection (a) for any taxable year shall not exceed 30 percent of the taxpayer’s contribution base for such year. For purposes of this subsection, contributions of capital gain property to which this subparagraph applies shall be taken into account after all other charitable contributions (other than charitable contributions to which subparagraph (D) applies)” for “In the case of charitable contributions of capital gain property to which subsection (e)(1)(B) does not apply, the total amount of contributions of such property which may be taken into account under subsection (a) for any taxable year shall not exceed 30 percent of the taxpayer’s contribution base for such year. For purposes of this subsection, contributions of capital gain property to which this paragraph applies shall be taken into account after all other charitable contributions”.

Subsec. (b)(1)(D) to (F). Pub. L. 98-369, § 301(c)(1), added subpar. (D) and redesignated former subpars. (D) and (E) as (E) and (F), respectively.

Subsec. (e)(1). Pub. L. 98-369, § 492(b)(1)(A), struck out in provision following subpar. (B) “1251(c),” after “1250(a)”.

Subsec. (e)(1)(B)(ii). Pub. L. 98-369, § 301(c)(2)(C), substituted “subsection (b)(1)(E)” for “subsection (b)(1)(D)”.

Subsec. (e)(3)(C). Pub. L. 98-369, § 492(b)(1)(B), struck out “1251,” after “1250,”.

Subsec. (e)(5). Pub. L. 98-369, § 301(b), added par. (5).

Subsec. (f)(7). Pub. L. 98-369, § 1022(b), added par. (7).

Subsec. (h)(5)(B). Pub. L. 98-369, § 1035(a), designated existing provisions as cl. (i), inserted “Except as provided in clause (ii)”, and added cl. (ii).

Subsec. (j). Pub. L. 98-369, § 1031(a), added subsec. (j). Former subsec. (j) redesignated (k).

Subsec. (k). Pub. L. 98-369, § 1031(a), redesignated subsec. (j) as (k). Former subsec. (k) redesignated (l).

Subsec. (l). Pub. L. 98-369, § 1032(b)(1), added par. (1) and redesignated former pars. (1) to (8) as (2) to (9), respectively.

Pub. L. 98-369, § 1031(a), redesignated subsec. (k) as (l).

1983—Subsec. (h)(4)(B)(ii). Pub. L. 97-448 substituted “section 48(g)(3)(B)” for “section 191(d)(2)”.

Subsec. (k)(8). Pub. L. 97-473 added par. (8).

1982—Subsec. (c)(2). Pub. L. 97-248 inserted provision that rules similar to the rules of section 501(j) of this title shall apply for purposes of this paragraph.

Subsec. (e)(3)(A). Pub. L. 97-354, § 5(a)(21)(A), substituted “an S corporation” for “an electing small business corporation within the meaning of section 1371(b)”.

Subsec. (e)(4)(D)(i). Pub. L. 97-354, § 5(a)(21)(B), substituted “an S corporation” for “an electing small business corporation (as defined in section 1371(b))”.

Subsec. (k)(7). Pub. L. 97-258 substituted “section 4043 of title 18, United States Code” for “section 2 of the Act of May 15, 1952, as amended by the Act of July 9, 1952 (31 U.S.C. 725s-4)”.

1981—Subsec. (b)(2). Pub. L. 97-34, § 263(a), increased to 10 from 5 percent deduction allowable to a corporation in any taxable year for charitable contributions.

Subsec. (e)(4). Pub. L. 97-34, § 222(a), added par. (4).

Subsec. (i). Pub. L. 97-34, § 121(a), added subsec. (i). Former subsec. (i) redesignated (j).

Subsecs. (j), (k). Pub. L. 97-34, § 121(a), redesignated former subsecs. (i) and (j) as (j) and (k), respectively.

1980—Subsec. (f)(3). Pub. L. 96-541, § 6(a), reenacted subpar. (B), cls. (i) and (ii), substituted cl. (B)(iii) relating to qualified conservation contribution for prior cl. (B)(iii) relating to contribution of a lease on, option to purchase, or easement with respect to real property granted in perpetuity to a subsec. (b)(1)(A) organization exclusively for conservation purposes, deleted cl. (B)(iv) respecting contribution of a remainder interest in real property granted to a subsec. (b)(1)(A) organization exclusively for conservation purposes, and deleted subpar. (C) definition of “conservation purposes”, now covered in an expanded subsec. (h)(4)(A).

Subsecs. (h), (i). Pub. L. 96-541, § 6(b), added subsec. (h) and redesignated former subsec. (h) as (i). Former subsec. (i) redesignated (j).

Subsec. (i)(6). Pub. L. 96-465, among other changes, inserted references to Director of the International Communication Agency and the Director of the United States International Development Cooperation Agency, and substituted reference to section 25 of the State Department Basic Authorities Act of 1956 for reference to section 1021(e) of the Foreign Service Act of 1946.

Subsec. (j). Pub. L. 96-541, § 6(b), redesignated former subsec. (i) as (j).

1978—Subsec. (e)(1)(B). Pub. L. 95-600 substituted “40 percent” for “50 percent” and “28⁄46” for “62½ percent”.

1977—Subsec. (f)(3)(B)(iii). Pub. L. 95-30 substituted “real property granted in perpetuity to an organization” for “real property of not less than 30 years’ duration granted to an organization”.

1976—Subsec. (a). Pub. L. 94-455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (b)(1)(A)(vii). Pub. L. 94-455, § 1901(a)(28)(A)(iii), substituted “subparagraph (D)” for “subparagraph (E)” after “described in”.

Subsec. (b)(1)(B)(ii). Pub. L. 94-455, § 1901(a)(28)(A)(iv), substituted “subparagraph (C)” for “subparagraph (D)” after “without regard to”.

Subsec. (b)(1)(C). Pub. L. 94-455, § 1901(a)(28)(A)(ii), struck out subpar. (C) which related to unlimited deductions for certain individuals, redesignated subpar. (D) as (C) and, as so redesignated, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” in cl. (iii).

Subsec. (b)(1)(D) to (F). Pub. L. 94-455, § 1901(a)(28)(A)(ii), redesignated subpars. (D) to (F) as (C) to (E), respectively.

Subsec. (b)(2). Pub. L. 95-455, § 1052(c)(2), struck out subpar. (D) which related to a special deduction for Western Hemisphere trade corporations, and redesignated subpar. (E) as (D).

Subsec. (c). Pub. L. 94-455, § 1901(a)(28)(A)(v), substituted “subsection (g)” for “subsection (h)” after “amount treated under”.

Subsec. (c)(2)(B). Pub. L. 94-455, § 1313(b)(1), inserted “or to foster national or international amateur sports competition (but only if no part of its activities involves the provision of athletic facilities or equipment)” after “or educational purposes”.

Subsec. (c)(2)(D). Pub. L. 94-445, § 1307(d)(1)(B)(i), substituted “which is not disqualified for tax exemption under section 501(c)(3) by reason of attempting to influence legislation” for “no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation” after “(D)”.

Subsec. (d)(1)(A). Pub. L. 94-455, § 1901(a)(28)(B), struck out “(30 percent in the case of a contribution year beginning before January 1, 1970)” after “exceeds 50 percent”.

Subsec. (e)(1). Pub. L. 94-455, § 205(c)(1)(A), substituted “1252(a), or 1254(a)” for “or 1252(a)” after “1251(c)”.

Subsec. (e)(1)(B)(ii). Pub. L. 94-455, § 1901(a)(28)(A)(vi), substituted “subsection (b)(1)(D)” for “subsection (b)(1)(E)” after “foundation described in”.

Subsec. (e)(2). Pub. L. 94-455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (e)(3). Pub. L. 94-455, § 2135(a), added par. (3).

Subsec. (f)(2). Pub. L. 94-455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (f)(3). Pub. L. 94-455, § 2124(e)(1), added subpars. (B)(iii), (iv), and (C).

Subsec. (f)(4). Pub. L. 94-455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (f)(6). Pub. L. 94-455, §§ 1307(c), 1901(a)(28)(A)(i), added par. (6). Former par. (6), which related to the partial reduction of unlimited deduction and definitions for transitional income and deduction percentages, was struck out. Section 1901(a)(28)(A)(i) of Pub. L. 94-455 struck out par. (6) a second time.

Subsec. (g). Pub. L. 94-455, § 1901(a)(28)(A)(i), struck out subsec. (g) which related to application of unlimited charitable contribution deductions allowed for taxable years beginning before January 1, 1975, and redesignated subsecs. (h), (i), and (j) as (g), (h), and (i), respectively. Section 1901(a)(28)(A)(i) also struck out former subsec. (f)(6) but this direction was not executed as such former subsec. (f)(6) had previously been stricken by section 1307(c) of Pub. L. 94-455.

Subsec. (g)(1)(B). Pub. L. 94-455, § 1901(b)(8)(A), substituted “educational organization described in section 170(b)(1)(A)(ii)” for “educational institution (as defined in section 151(e)(4)” after “grade at an”.

Subsec. (h). Pub. L. 94-455, § 1901(a)(28)(A)(i), (C), redesignated subsec. (i) as (h), and struck out “64 Stat. 996” after “Act of 1950”. Former subsec. (h) redesignated (g).

Subsec. (i). Pub. L. 94-455, § 1901(a)(28)(A)(i), (D), redesignated subsec. (j) as (i) and substituted “6973 of title 10, United States Code” for “3 of the Act of March 31, 1944 (58 Stat. 135; 34 U.S.C. 1115b)” after “see section” in par. (5); struck out par. (6) relating to gifts to library of Post Office Department; struck out “60 Stat. 924” after “1946” in par. (7); substituted “as amended by the Act of July 9, 1952 (3 U.S.C. 725s-4)” for “(66 Stat. 73, as amended by Act of July 9, 1952, 66 Stat. 479, 31 U.S.C. 725s-4)” after “May 15, 1952” in par. (8); and redesignated pars. (7) and (8) as pars. (6) and (7), respectively. Former subsec. (i) redesignated (h).

Subsec. (j). Pub. L. 94-455, § 1901(a)(28)(A)(i), redesignated subsec. (j) as (i).

1969—Subsec. (a)(3). Pub. L. 91-172, § 201(a)(1)(B), added par. (3).

Subsec. (b). Pub. L. 91-172, § 201(a)(1)(B), (h)(1), increased the general limitation on the charitable contributions deduction for individual taxpayers from 30 percent of adjusted gross income to 50 percent of his contribution base and provided that where a taxpayer makes a contribution to a public charity of property which has appreciated in value the taxpayer could deduct such contributions of property under the 50 percent limitation if he elects to take the unrealized appreciation in value into account for the tax purposes, the unlimited charitable deduction is phased out over a 5-year period and contributions to a private operating foundation and contributions to a private nonoperating foundation distributing such contributions to public charities or private operating foundations within two and half months following the year of receipt are also subjected to 50 percent limitation (30 percent in the case of gifts of appreciated property), and, in par. (1)(C), inserted provisions relating to the determination of the amount of charitable contributions and taxes paid by a married individual who previously filed a joint return with a former deceased spouse.

Subsec. (c). Pub. L. 91-172, § 201(a)(1)(B), struck out references to “Territory” in pars. (1) and (2)(A), and inserted reference to participation in or intervention in any political campaign on behalf of any candidate for public office in par. (2)(D).

Subsec. (d). Pub. L. 91-172, § 201(a)(1)(B), added subsec. (d) consisting of provisions substantially transferred from subsec. (b) in the general amendment of subsec. (b) by Pub. L. 91-172. Former subsec. (d) redesignated (b).

Subsec. (e). Pub. L. 91-172, § 201(a)(1)(B), substituted provisions covering certain contributions of ordinary income and capital gain property for provisions setting out a special rule for charitable contributions.

Subsec. (f). Pub. L. 91-172, § 201(a)(1)(B), substituted provisions for the disallowance of the deduction in specified cases for provision covering future interests in tangible personal property.

Subsec. (g). Pub. L. 91-172, § 201(a)(2)(A), substituted “subsection (d)(1)” for “subsection (b)(5)” in two places in par. (1) and struck out par. (2)(B) covering contributions to organizations substantially more than half of the assets and the total income were devoted to charitable purposes.

Subsec. (h). Pub. L. 91-172, § 201(a)(1)(A), redesignated subsec. (d) as (h). Former subsec. (h) redesignated (i).

Subsec. (i). Pub. L. 91-172, §§ 101(j)(2), 201(a)(1)(A), redesignated former subsec. (h) as (i), struck out par. (1) covering disallowance of deductions for gifts to charitable organizations engaging in prohibited transactions, and removed the par. (2) designation from the provisions covering disallowance of deductions for use of communist controlled organizations. Former subsec. (i) redesignated (j).

Subsec. (j). Pub. L. 91-172, § 201(a)(1)(A), redesignated former subsec. (i) as (j).

1966—Subsec. (e). Pub. L. 89-570 inserted reference to section 617(d)(1).

1964—Subsec. (b)(1)(A)(v), (vi), (2), (5). Pub. L. 88-272, § 209 (a), (c)(1), (d)(1), added cls. (v) and (vi) in par. (1)(A), and par. (5), and in par. (2), extended the 2-year carryforward of unused charitable contributions to 5 years and changed the method of computation by including the aggregate of the excess contributions made in taxable years before the contribution year, in cl. (i), and references to third, fourth or fifth succeeding years in cl. (ii).

Subsec. (e). Pub. L. 88-272, § 231(b)(1), substituted “certain property” for “section 1245 property” in heading, and inserted reference to section 1250(a) in text.

Subsec. (f). Pub. L. 88-272, § 209(e), added subsec. (f). Former subsec. (f) redesignated (h).

Subsec. (g). Pub. L. 88-272, § 209(b), added subsec. (g). Former subsec. (g) redesignated (i).

Subsecs. (h), (i). Pub. L. 88-272, § 209(e), redesignated former subsecs. (f) and (g) as (h) and (i), respectively.

1962—Subsec. (b)(1)(A)(iv). Pub. L. 87-858, § 2(a), added cl. (iv).

Subsec. (b)(1)(B). Pub. L. 87-858, § 2(b), substituted “any charitable contributions described in subparagraph (A)” for “any charitable contributions to the organizations described in clauses (i), (ii), and (iii)”.

Subsecs. (e) to (g). Pub. L. 87-834 added subsec. (e) and redesignated former subsecs. (e) and (f) as (f) and (g), respectively.

1960—Subsec. (c). Pub. L. 86-779, § 7(a)(1), inserted sentence additionally defining “charitable contribution” for purposes of the section.

Subsecs. (d) to (f). Pub. L. 86-779, § 7(a)(2), added subsec. (d) and redesignated former subsecs. (d) and (e) as (e) and (f), respectively.

1958—Subsec. (b)(1)(C). Pub. L. 85-866, § 10(a), inserted sentence allowing substitution, in lieu of amount of tax paid during year, amount of tax paid in respect of such year, provided amount so included in the year in respect of which payment was made be not included in any other year.

Subsec. (b)(3). Pub. L. 85-866, § 11, added par. (3).

Subsec. (b)(4). Pub. L. 85-866, § 12, added par. (4).

1956—Subsec. (b)(1)(A)(iii). Act Aug. 7, 1956, § 1, provided for the allowance, as deductions, of contributions to medical research organizations.