The U.S. Tax Court, in a memorandum decision, held that taxpayers were not entitled to charitable contribution carryover deductions arising from a 2016 donation of real property because they failed ...

Editor’s Note: The 2017 tax reform legislation increased the 50 percent AGI limit on contributions to public charities and certain private foundations to 60 percent for tax years beginning after 2017.

Amid the emotional and financial stress of the pandemic, Americans opened their hearts and pockets wider than they have in the past. Based on a DickersonBakker study of people who donated to at least ...

Editor’s Note: The 2017 tax reform legislation increased the 50 percent AGI limitation on cash contributions to public charities and certain private foundations to 60 percent. The 2025 OBBB made this ...

Last year’s market downturn led to a strong increase in the use of cash contributions for philanthropy, according to one of the largest organizations for charitable giving. While the market dropped, ...

Donors that make contributions to charitable organizations recognized under Section 501(c)(3) of the Internal Revenue Code of 1986, as amended (the “Code”), may claim an individual income tax ...

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The One Big Beautiful Bill Act imposes new floors on charitable deductions beginning in 2026 - for both corporations and ...