Charitable deductions

DAFs have been receiving more than half their contributions from complex assets such as shares of public and private companies, real estate and cryptocurrency in the past five years.

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The Internal Revenue Service is providing guidance on how employers and employees can help Ukraine while also qualifying for tax relief on the donation program.

Under IRS rules, donors can both deduct the value of the gift and avoid any capital-gains tax on the investment.

The pandemic-related tax provision permits more people to deduct donations to qualifying charities on their 2021 federal income tax return.

Donor-advised funds increased their donations to charities last year in response to the COVID-19 pandemic, hitting the biggest levels in over a decade.

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Paying guests at the Met Gala get to deduct much of the $35,000 ticket price, says Matthew Yglesias.

The IRS won’t treat cash-for-vacation donations as compensation.

Because each state’s requirements vary, nonprofits and their accounting firms are tasked with navigating a complex regulatory landscape.