Editor’s Note: Under the 2017 tax reform legislation, the 50 percent AGI limitation on cash contributions to public charities and certain private foundations increased to 60 percent for 2018-2025. The ...
Editor’s Note: The CARES Act made several changes designed to encourage charitable giving during the COVID-19 outbreak. For the 2020 and 2021 tax years, the CARES Act amended IRC Section 62(a), ...
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