charitable deduction

A deduction for a contribution to a charitable enterprise that has qualified for tax-exempt status in accordance with IRC (26 USCA) § 501(c)(3) and is entitled to be deducted in full by the donor from the taxable estate or from gross income. See CHARITABLE CONTRIBUTION(2); CHARITABLE ORGANIZATION. [Cases: Internal Revenue 3337; Taxation 1031.1. C.J.S. Internal Revenue §§ 186, 212, 215–222, 276; Taxation §§ 1738–1739.]

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词条贡献者

法律翻译Grace，知名法学院法律翻译专业，擅长翻译有关传媒、体育和娱乐领域的法律文件。