Source: https://www.law.cornell.edu/uscode/text/26/170
Timestamp: 2020-07-05 17:51:14
Document Index: 497447707

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26 U.S. Code § 170 - Charitable, etc., contributions and gifts | U.S. Code | US Law | LII / Legal Information Institute
26 U.S. Code § 170. Charitable, etc., contributions and gifts
any capital loss carryback to the taxable year under section 1212(a)(1) [1]
the individual has not been prohibited from practicing before the Internal Revenue Service by the Secretary under section 330(c) [2] of title 31, United States Code, at any time during the 3-year period ending on the date of the appraisal.
(8) Qualified intellectual property contributionFor purposes of this subsection, the term “qualified intellectual property contribution” means any charitable contribution of qualified intellectual property—
(D) RegulationsThe Secretary may issue regulations or other guidance to carry out the purposes of this subsection, including regulations or guidance—
(B) Whaling expensesFor purposes of subparagraph (A), the term “whaling expenses” includes expenses for—
(2) Valuation of subsequent giftsIn the case of any additional contribution, the fair market value of such contribution shall be determined by using the lesser of—
(A) RecaptureThe Secretary shall provide for the recapture of the amount of any deduction allowed under this section (plus interest) with respect to any contribution of an undivided portion of a taxpayer’s entire interest in tangible personal property—
Section 1404 of the National Agricultural Research, Extension, and Teaching Policy Act of 1977, referred to in subsec. (b)(1)(A)(ix), is classified to section 3103 of Title 7, Agriculture.
The Alaska Native Claims Settlement Act, referred to in subsec. (b)(2)(C)(i)(II), (iii), is Pub. L. 92–203, Dec. 18, 1971, 85 Stat. 688, which is classified generally to chapter 33 (§ 1601 et seq.) of Title 43, Public Lands. Section 3 of the Act is classified to section 1602 of Title 43. For complete classification of this Act to the Code, see Short Title note set out under section 1601 of Title 43 and Tables.
The Federal Food, Drug, and Cosmetic Act, as amended, referred to in subsec. (e)(3)(A)(iv), is act June 25, 1938, ch. 675, 52 Stat. 1040, as amended, which is classified generally to chapter 9 (§ 301 et seq.) of Title 21, Food and Drugs. For complete classification of this Act to the Code, see section 301 of Title 21 and Tables.
Section 330(c) of title 31, referred to in subsec. (f)(11)(E)(iii)(II), was redesignated section 330(d) of title 31 by Pub. L. 114–113, div. Q, title IV, § 410(1), Dec. 18, 2015, 129 Stat. 3121.
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—
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)(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).
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)[title I, § 165(b)(1)]] 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) [title I, § 165(b)(2)], substituted “educational purposes” for “elementary or secondary school purposes” in heading.
Subsec. (e)(6)(A), (B). Pub. L. 106–554, § 1(a)(7) [title I, § 165(a)(1)], 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) [title I, § 165(a)(2)], added subcl. (III).
Subsec. (e)(6)(B)(ii). Pub. L. 106–554, § 1(a)(7) [title I, § 165(a)(3)], substituted “3 years” for “2 years”.
Subsec. (e)(6)(B)(iv). Pub. L. 106–554, § 1(a)(7) [title I, § 165(b)(1)], 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) [title I, § 165(d)], added cl. (viii).
Subsec. (e)(6)(C). Pub. L. 106–554, § 1(a)(7) [title I, § 165(a)(1)], 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) [title I, § 165(e)], 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) [title I, § 165(e)], redesignated subpar. (E) as (F). Former subpar. (F) redesignated (G).
Pub. L. 106–554, § 1(a)(7) [title I, § 165(c)], substituted “December 31, 2003” for “December 31, 2000”.
Subsec. (e)(6)(G). Pub. L. 106–554, § 1(a)(7) [title I, § 165(e)], 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).
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.
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).
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))”.
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. (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”.
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)(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).
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)”.
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.
Pub. L. 115–97, title I, § 11023(b), Dec. 22, 2017, 131 Stat. 2075, provided that:
“The amendment made by this section [amending this section] shall apply to contributions in taxable years beginning after December 31, 2017.”
Amendment by section 13305(b)(2) of Pub. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, except as provided by transition rule, see section 13305(c) of Pub. L. 115–97, set out as a note under section 74 of this title.
Pub. L. 115–97, title I, § 13704(b), Dec. 22, 2017, 131 Stat. 2169, provided that:
“The amendments made by this section [amending this section] shall apply to contributions made in taxable years beginning after December 31, 2017.”
Pub. L. 115–97, title I, § 13705(b), Dec. 22, 2017, 131 Stat. 2169, provided that:
“The amendments made by this section [amending this section] shall apply to contributions made in taxable years beginning after December 31, 2016.”
Pub. L. 114–113, div. Q, title I, § 111(c), Dec. 18, 2015, 129 Stat. 3047, provided that:
“(1) Extension.—
The amendments made by subsection (a) [amending this section] shall apply to contributions made in taxable years beginning after December 31, 2014.
The amendments made by subsection (b) [amending this section] shall apply to contributions made in taxable years beginning after December 31, 2015.”
Pub. L. 114–113, div. Q, title I, § 113(c), Dec. 18, 2015, 129 Stat. 3048, provided that:
The amendment made by subsection (a) [amending this section] shall apply to contributions made after December 31, 2014.
“(2) Modifications.—
The amendments made by subsection (b) [amending this section] shall apply to taxable years beginning after December 31, 2015.”
Pub. L. 114–113, div. Q, title III, § 331(c), Dec. 18, 2015, 129 Stat. 3104, provided that:
“The amendments made by this section [amending this section and section 501 of this title] shall apply to contributions made on and after the date of the enactment of this Act [Dec. 18, 2015].”
Pub. L. 114–41, title II, § 2006(a)(3), July 31, 2015, 129 Stat. 457, provided that:
Except as provided in subparagraph (B), the amendments made by this subsection [amending this section and sections 563, 1354, 6072, 6167, 6425, and 6655 of this title] shall apply to returns for taxable years beginning after December 31, 2015.
“(B) Special rule for c corporations with fiscal years ending on june 30.—
In the case of any C corporation with a taxable year ending on June 30, the amendments made by this subsection shall apply to returns for taxable years beginning after December 31, 2025.”
Pub. L. 113–295, div. A, title I, § 106(c), Dec. 19, 2014, 128 Stat. 4013, provided that:
“The amendments made by this section [amending this section] shall apply to contributions made in taxable years beginning after December 31, 2013.”
Pub. L. 113–295, div. A, title I, § 126(b), Dec. 19, 2014, 128 Stat. 4017, provided that:
“The amendment made by this section [amending this section] shall apply to contributions made after December 31, 2013.”
Pub. L. 112–240, title II, § 206(c), Jan. 2, 2013, 126 Stat. 2324, provided that:
“The amendments made by this section [amending this section] shall apply to contributions made in taxable years beginning after December 31, 2011.”
Pub. L. 112–240, title III, § 314(b), Jan. 2, 2013, 126 Stat. 2330, provided that:
“The amendment made by this section [amending this section] shall apply to contributions made after December 31, 2011.”
Pub. L. 111–312, title VII, § 723(c), Dec. 17, 2010, 124 Stat. 3316, provided that:
“The amendments made by this section [amending this section] shall apply to contributions made in taxable years beginning after December 31, 2009.”
Pub. L. 111–312, title VII, § 740(b), Dec. 17, 2010, 124 Stat. 3319, provided that:
“The amendment made by this section [amending this section] shall apply to contributions made after December 31, 2009.”
Pub. L. 111–312, title VII, § 741(b), Dec. 17, 2010, 124 Stat. 3319, provided that:
Pub. L. 111–312, title VII, § 742(b), Dec. 17, 2010, 124 Stat. 3319, provided that:
“The amendment made by this section [amending this section] shall apply to contributions made in taxable years beginning after December 31, 2009.”
Pub. L. 110–343, div. C, title III, § 321(b), Oct. 3, 2008, 122 Stat. 3873, provided that:
“The amendment made by this section [amending this section] shall apply to contributions made during taxable years beginning after December 31, 2007.”
Pub. L. 110–343, div. C, title III, § 323(a)(2), Oct. 3, 2008, 122 Stat. 3874, provided that:
“The amendment made by this subsection [amending this section] shall apply to contributions made after December 31, 2007.”
Pub. L. 110–343, div. C, title III, § 323(b)(2), Oct. 3, 2008, 122 Stat. 3875, provided that:
“The amendment made by this subsection [amending this section] shall apply to taxable years ending after the date of the enactment of this Act [Oct. 3, 2008].”
Pub. L. 110–343, div. C, title III, § 324(c), Oct. 3, 2008, 122 Stat. 3875, provided that:
“The amendments made by this section [amending this section] shall apply to contributions made after December 31, 2007.”
Pub. L. 110–234, title XV, § 15302(b), May 22, 2008, 122 Stat. 1501, and Pub. L. 110–246, § 4(a), title XV, § 15302(b), June 18, 2008, 122 Stat. 1664, 2263, provided that:
“The amendments made by this section [amending this section] shall apply to contributions made in taxable years beginning after December 31, 2007.”
Pub. L. 110–172, § 3(j), Dec. 29, 2007, 121 Stat. 2475, provided that:
“The amendments made by this section [amending this section and sections 408, 1366, 2055, 2522, 4940, 4958, 4962, 6104, 6695A, and 6696 of this title] shall take effect as if included in the provisions of the Pension Protection Act of 2006 [Pub. L. 109–280] to which they relate.”
Pub. L. 109–432, div. A, title I, § 116(a)(2), Dec. 20, 2006, 120 Stat. 2941, provided that:
“The amendment made by paragraph (1) [amending this section] shall apply to contributions made in taxable years beginning after December 31, 2005.”
Pub. L. 109–432, div. A, title I, § 116(b)(3), Dec. 20, 2006, 120 Stat. 2941, provided that:
“The amendments made by this subsection [amending this section] shall apply to taxable years beginning after December 31, 2005.”
Pub. L. 109–280, title XII, § 1202(b), Aug. 17, 2006, 120 Stat. 1066, provided that:
“The amendment made by this section [amending this section] shall apply to contributions made after December 31, 2005.”
Pub. L. 109–280, title XII, § 1204(b), Aug. 17, 2006, 120 Stat. 1066, provided that:
Pub. L. 109–280, title XII, § 1206(c), Aug. 17, 2006, 120 Stat. 1070, provided that:
“The amendments made by this section [amending this section and section 545 of this title] shall apply to contributions made in taxable years beginning after December 31, 2005.”
Pub. L. 109–280, title XII, § 1213(e), Aug. 17, 2006, 120 Stat. 1076, provided that:
“(1) Special rules for buildings in registered historic districts.—
The amendments made by subsection (a) [amending this section] shall apply to contributions made after July 25, 2006.
“(2) Disallowance of deduction for structures and land; reduction for rehabilitation credit.—
The amendments made by subsections (b) and (d) [amending this section] shall apply to contributions made after the date of the enactment of this Act [Aug. 17, 2006].
“(3) Filing fee.—
The amendment made by subsection (c) [amending this section] shall apply to contributions made 180 days after the date of the enactment of this Act [Aug. 17, 2006].”
Pub. L. 109–280, title XII, § 1214(c), Aug. 17, 2006, 120 Stat. 1077, provided that:
“The amendment made by this section [amending this section] shall apply to contributions made after July 25, 2006.”
Pub. L. 109–280, title XII, § 1215(d)(1), Aug. 17, 2006, 120 Stat. 1079, provided that:
“The amendments made by subsection (a) [amending this section] shall apply to contributions after September 1, 2006.”
Pub. L. 109–280, title XII, § 1216(b), Aug. 17, 2006, 120 Stat. 1080, provided that:
“The amendment made by this section [amending this section] shall apply to contributions made after the date of enactment of this Act [Aug. 17, 2006].”
Pub. L. 109–280, title XII, § 1217(b), Aug. 17, 2006, 120 Stat. 1080, provided that:
“The amendment made by this section [amending this section] shall apply to contributions made in taxable years beginning after the date of the enactment of this Act [Aug. 17, 2006].”
Pub. L. 109–280, title XII, § 1218(d), Aug. 17, 2006, 120 Stat. 1083, provided that:
“The amendments made by this section [amending this section and sections 2055 and 2522 of this title] shall apply to contributions, bequests, and gifts made after the date of the enactment of this Act [Aug. 17, 2006].”
Pub. L. 109–280, title XII, § 1219(e), Aug. 17, 2006, 120 Stat. 1085, provided that:
“(1) Misstatement penalties.—
Except as provided in paragraph (3), the amendments made by subsection (a) [amending sections 6662 and 6664 of this title] shall apply to returns filed after the date of the enactment of this Act [Aug. 17, 2006].
“(2) Appraiser provisions.—
Except as provided in paragraph (3), the amendments made by subsections (b), (c), and (d) [enacting section 6695A of this title and amending this section, sections 6664 and 6696 of this title, and section 330 of Title 31, Money and Finance] shall apply to appraisals prepared with respect to returns or submissions filed after the date of the enactment of this Act [Aug. 17, 2006].
“(3) Special rule for certain easements.—
In the case of a contribution of a qualified real property interest which is a restriction with respect to the exterior of a building described in section 170(h)(4)(C)(ii) of the Internal Revenue Code of 1986, and an appraisal with respect to the contribution, the amendments made by subsections (a) and (b) [enacting section 6695A of this title and amending sections 6662, 6664, and 6696 of this title] shall apply to returns filed after July 25, 2006.”
Pub. L. 109–280, title XII, § 1234(d), Aug. 17, 2006, 120 Stat. 1101, provided that:
“The amendments made by this section [amending this section and sections 2055 and 2522 of this title] shall apply to contributions made after the date which is 180 days after the date of the enactment of this Act [Aug. 17, 2006].”
Pub. L. 109–222, title II, § 204(c), May 17, 2006, 120 Stat. 350, provided that:
“The amendments made by this section [amending this section and section 1221 of this title] shall apply to sales and exchanges in taxable years beginning after the date of the enactment of this Act [May 17, 2006].”
Pub. L. 109–73, title III, § 305(b), Sept. 23, 2005, 119 Stat. 2025, provided that:
“The amendment made by this section [amending this section] shall apply to contributions made on or after August 28, 2005, in taxable years ending after such date.”
Pub. L. 109–73, title III, § 306(b), Sept. 23, 2005, 119 Stat. 2026, provided that:
“The amendments made by this section [amending this section] shall apply to contributions made on or after August 28, 2005, in taxable years ending after such date.”
Pub. L. 108–357, title III, § 335(b), Oct. 22, 2004, 118 Stat. 1479, provided that:
“The amendments made by subsection (a) [amending this section] shall apply to contributions made after December 31, 2004.”
Pub. L. 108–357, title VIII, § 882(f), Oct. 22, 2004, 118 Stat. 1631, provided that:
“The amendments made by this section [amending this section and section 6050L of this title] shall apply to contributions made after June 3, 2004.”
Pub. L. 108–357, title VIII, § 883(b), Oct. 22, 2004, 118 Stat. 1632, provided that:
“The amendment made by this section [amending this section] shall apply to contributions made after June 3, 2004.”
Pub. L. 108–357, title VIII, § 884(c), Oct. 22, 2004, 118 Stat. 1634, provided that:
“The amendments made by this section [enacting section 6720 of this title and amending this section] shall apply to contributions made after December 31, 2004.”
Pub. L. 108–311, title III, § 306(b), Oct. 4, 2004, 118 Stat. 1179, provided that:
“The amendment made by this section [amending this section] shall apply to contributions made in taxable years beginning after December 31, 2003.”
Pub. L. 106–554, § 1(a)(7) [title I, § 165(f)], Dec. 21, 2000, 114 Stat. 2763, 2763A–627, provided that:
“The amendments made by this section [amending this section] shall apply to contributions made after December 31, 2000.”
Pub. L. 106–170, title V, § 532(d), Dec. 17, 1999, 113 Stat. 1931, provided that:
“The amendments made by this section [amending this section and sections 198, 263A, 267, 341, 367, 475, 543, 751, 775, 818, 856, 857, 864, 865, 871, 954, 988, 995, 1017, 1092, 1221, 1231, 1234, 1256, 1362, 1397B, 4662, and 7704 of this title] shall apply to any instrument held, acquired, or entered into, any transaction entered into, and supplies held or acquired on or after the date of the enactment of this Act [Dec. 17, 1999].”
Pub. L. 106–170, title V, § 537(b), Dec. 17, 1999, 113 Stat. 1938, provided that:
Except as otherwise provided in this section [amending this section], the amendment made by this section shall apply to transfers made after February 8, 1999.
“(2) Excise tax.—
Except as provided in paragraph (3) of this subsection, section 170(f)(10)(F) of the Internal Revenue Code of 1986 (as added by this section) shall apply to premiums paid after the date of the enactment of this Act [Dec. 17, 1999].
Clause (iii) of such section 170(f)(10)(F) shall apply to premiums paid after February 8, 1999 (determined as if the tax imposed by such section applies to premiums paid after such date).”
Pub. L. 105–277, div. J, title I, § 1004(a)(2), Oct. 21, 1998, 112 Stat. 2681–888, provided that:
“The amendment made by paragraph (1) [amending this section] shall apply to contributions made after June 30, 1998.”
Pub. L. 105–34, title II, § 224(b), Aug. 5, 1997, 111 Stat. 820, provided that:
“The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 1997.”
Pub. L. 105–34, title V, § 508(e)(2), Aug. 5, 1997, 111 Stat. 860, provided that:
“The amendments made by subsections (c) and (d) [amending this section and section 2032A of this title] shall apply to easements granted after December 31, 1997.”
Pub. L. 105–34, title VI, § 602(b), Aug. 5, 1997, 111 Stat. 862, provided that:
“The amendment made by subsection (a) [amending this section] shall apply to contributions made after May 31, 1997.”
Pub. L. 105–34, title IX, § 973(b), Aug. 5, 1997, 111 Stat. 898, provided that:
Pub. L. 104–188, title I, § 1206(b), Aug. 20, 1996, 110 Stat. 1776, provided that:
“The amendment made by this section [amending this section] shall apply to contributions made after June 30, 1996.”
Pub. L. 104–188, title I, § 1316(f), Aug. 20, 1996, 110 Stat. 1787, provided that:
“The amendments made by this section [amending this section and sections 404, 512, 1042, and 1361 of this title] shall apply to taxable years beginning after December 31, 1997.”
Pub. L. 103–66, title XIII, § 13172(b), Aug. 10, 1993, 107 Stat. 456, provided that:
“The provisions of this section [amending this section] shall apply to contributions made on or after January 1, 1994.”
Pub. L. 100–647, title VI, § 6001(b), Nov. 10, 1988, 102 Stat. 3684, provided that:
The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 1983.
“(2) Waiver of statute of limitations.—
If on the date of the enactment of this Act [Nov. 10, 1988] (or at any time within 1 year after such date of enactment) refund or credit of any overpayment of tax resulting from the application of section 170(m) of the 1986 Code (as added by subsection (a)) is barred by any law or rule of law, refund or credit of such overpayment shall, nevertheless, be made or allowed if claim therefore [sic] is filed before the date 1 year after the date of the enactment of this Act.”
Pub. L. 100–203, title X, § 10711(c), Dec. 22, 1987, 101 Stat. 1330–465, provided that:
“The amendments made by this section [amending this section and sections 501, 504, 2055, 2106, and 2522 of this title] shall apply with respect to activities after the date of the enactment of this Act [Dec. 22, 1987].”
Pub. L. 98–369, div. A, title III, § 301(d), July 18, 1984, 98 Stat. 779, provided that:
“(1) Subsections (a) and (c).—
The amendments made by subsections (a) and (c) [amending this section] shall apply to contributions made in taxable years ending after the date of the enactment of this Act [July 18, 1984].
The amendment made by subsection (b) [amending this section] shall apply to contributions made after the date of the enactment of this Act [July 18, 1984] in taxable years ending after such date.”
Pub. L. 98–369, div. A, title IV, § 492(d), July 18, 1984, 98 Stat. 854, provided that:
“The amendments made by this section [amending this section and sections 341, 453B, 751, and 1252 of this title and repealing section 1251 of this title] shall apply to taxable years beginning after December 31, 1983.”
Pub. L. 98–369, div. A, title X, § 1031(b), July 18, 1984, 98 Stat. 1033, provided that:
“The amendments made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1984.”
Pub. L. 98–369, div. A, title X, § 1032(c), July 18, 1984, 98 Stat. 1034, provided that:
“The amendments made by subsections (a) and (b) [amending this section and sections 501, 2055, and 2522 of this title] shall apply to taxable years beginning after the date of the enactment of this Act [July 18, 1984].”
Pub. L. 98–369, div. A, title X, § 1035(b), July 18, 1984, 98 Stat. 1042, provided that:
“The amendment made by subsection (a) [amending this section] shall apply to contributions made after the date of the enactment of this Act [July 18, 1984].”
Pub. L. 97–34, title I, § 121(d), Aug. 13, 1981, 95 Stat. 197, provided that:
“The amendments made by this section [amending this section and sections 3, 57, and 63 of this title] shall apply to contributions made after December 31, 1981, in taxable years beginning after such date.”
Pub. L. 97–34, title II, § 222(b), Aug. 13, 1981, 95 Stat. 248, provided that:
“The amendment made by subsection (a) [amending this section] shall apply to charitable contributions made after the date of the enactment of this Act [Aug. 13, 1981], in taxable years ending after such date.”
Pub. L. 97–34, title II, § 263(b), Aug. 13, 1981, 95 Stat. 264, provided that:
“The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 1981.”
Pub. L. 96–541, § 6(d), Dec. 17, 1980, 94 Stat. 3208, provided that:
“The amendments made by subsections (a) and (b) [amending this section] shall apply to transfers made after the date of the enactment of this Act [Dec. 17, 1980] in taxable years ending after such date.”
Pub. L. 95–600, title IV, § 402(c)(2), Nov. 6, 1978, 92 Stat. 2868, provided that:
“The amendment made by subsection (b)(2) [amending this section by substituting “40 percent” for “50 percent”] shall apply to contributions made after October 31, 1978.”
Pub. L. 95–600, title IV, § 403(d)(2), Nov. 6, 1978, 92 Stat. 2869, provided that:
“The amendment made by paragraph (1) of subsection (c) [amending this section by substituting “28⁄46” for “62½ percent”] shall apply to gifts made after December 31, 1978.”
Pub. L. 95–30, title III, § 309(b)(1), May 23, 1977, 91 Stat. 154, as amended by Pub. L. 96–541, § 6(c), Dec. 17, 1980, 94 Stat. 3207, provided that:
“The amendment made by subsection (a) [amending this section] shall apply with respect to contributions or transfers made after June 13, 1977.”
Pub. L. 94–455, title X, § 1052(d), Oct. 4, 1976, 90 Stat. 1648, provided that:
“The amendments made by subsection (a) and paragraph (1) of subsection (c) [amending section 922 of this title] shall apply with respect to taxable years beginning after December 31, 1975. The amendments made by subsection (b) [repealing sections 921 and 922 of this title] and by subsection (c) (other than paragraph (1)) [amending this section and sections 172, 907, 1503, and 6091 of this title] shall apply with respect to taxable years beginning after December 31, 1979.”
Pub. L. 94–455, title XXI, § 2124(e)(4), Oct. 4, 1976, 90 Stat. 1920, as amended by Pub. L. 95–30, title III, § 309(b)(2), May 23, 1977, 91 Stat. 154; Pub. L. 96–541, § 6(c), Dec. 17, 1980, 94 Stat. 3207, provided that:
“The amendments made by this subsection [amending this section and sections 2055 and 2522 of this title] shall apply with respect to contributions or transfers made after June 13, 1976.”
Pub. L. 94–455, title XXI, § 2135(b), Oct. 4, 1976, 90 Stat. 1929, provided that:
“The amendment made by this section [amending this section] applies to charitable contributions made after the date of enactment of this Act [Oct. 4, 1976], in taxable years ending after such date.”
Pub. L. 91–172, title II, § 201(g), Dec. 30, 1969, 83 Stat. 564, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
Except as provided in subparagraphs (B) and (C), the amendments made by subsection (a) [amending this section and sections 545, 556, and 809 of this title] shall apply to taxable years beginning after December 31, 1969.
Subsections (e) and (f)(1) of section 170 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as amended by subsection (a)) shall apply to contributions paid after December 31, 1969, except that, with respect to a letter or memorandum or similar property described in section 1221(3) of such Code (as amended by section 514 of this Act), such subsection (e) shall apply to contributions paid after July 25, 1969.
Paragraphs (2), (3), and (4) of section 170(f) of such Code (as amended by subsection (a)) shall apply to transfers in trust and contributions made after July 31, 1969.
For purposes of applying section 170(d) of such Code (as amended by subsection (a)) with respect to contributions paid in a taxable year beginning before January 1, 1970, subsection (b)(1)(D), subsection (e), and paragraphs (1), (2), (3), and (4) of subsection (f) of section 170 of such Code shall not apply.
The amendments made by subsection (b) [amending section 642 of this title] shall apply with respect to amounts paid, permanently set aside, or to be used for a charitable purpose in taxable years beginning after December 31, 1969, except that section 642(c)(5) of the Internal Revenue Code of 1986 (as added by subsection (b)) shall apply to transfers in trust made after July 31, 1969.
The amendment made by subsection (c) [amending section 673 of this title] shall apply to transfers in trust made after April 22, 1969.
Except as provided in subparagraphs (B) and (C), the amendments made by paragraphs (1) and (2) of subsection (d) [amending sections 2055 and 2126 of this title] shall apply in the case of decedents dying after December 31, 1969.
if the decedent dies before October 9, 1972, without having republished the will after October 9, 1969, by codicil or otherwise,
if the decedent at no time after October 9, 1969, had the right to change the portions of the will which pertain to the passing of the property to, or for the use of, an organization described in section 2055(a) [section 2055(a) of this title], or
if the will is not republished by codicil or otherwise before October 9, 1972, and the decedent is on such date and at all times thereafter under a mental disability to republish the will by codicil or otherwise.
if the decedent dies before October 9, 1972, without having amended after October 9, 1969, the instrument governing the disposition of the property,
if the property transferred was an irrevocable interest to, or for the use of, an organization described in section 2055(a), or
if the instrument governing the disposition of the property was not amended by the decedent before October 9, 1972, and the decedent is on such date and at all times thereafter under a mental disability to change the disposition of the property.
The amendment made by paragraph (3) of subsection (d) [amending section 2522 of this title] shall apply to gifts made after December 31, 1969, except that the amendments made to section 2522(c)(2) of the Internal Revenue Code of 1986 shall apply to gifts made after July 31, 1969.
The amendments made by paragraph (4) of subsection (d) [amending sections 2055, 2106, and 2522 of this title] shall apply to gifts and transfers made after December 31, 1969.
The amendment made by subsection (e) [enacting section 664 of this title] shall apply to transfers in trust made after July 31, 1969.
The amendments made by subsection (f) [amending section 1011 of this title] shall apply with respect to sales made after December 19, 1969.”
Pub. L. 91–172, title II, § 201(h)(2), Dec. 30, 1969, 83 Stat. 565, provided that:
“The amendment made by this subsection [amending this section] shall apply to taxable years beginning after December 31, 1968.”
Pub. L. 88–272, title II, § 209(f), Feb. 26, 1964, 78 Stat. 47, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
The amendments made by subsections (a), (b), and (c) [amending this section and sections 545 and 556 of this title], shall apply with respect to contributions which are paid in taxable years beginning after December 31, 1963.
The amendments made by subsection (d) [amending this section and section 381 of this title] shall apply to taxable years beginning after December 31, 1963, with respect to contributions which are paid (or treated as paid under section 170(a)(2) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]) in taxable years beginning after December 31, 1961.
the sole intervening interest or right is a nontransferable life interest reserved by the donor, or
in the case of a joint gift by husband and wife, the sole intervening interest or right is a nontransferable life interest reserved by the donors which expires not later than the death of whichever of such donors dies later.
Pub. L. 87–858, § 2(c), Oct. 23, 1962, 76 Stat. 1134, provided that:
“The amendments made by subsections (a) and (b) [amending this section] shall apply to taxable years beginning after December 31, 1960.”
Pub. L. 85–866, title I, § 10(b), Sept. 2, 1958, 72 Stat. 1609, provided that:
“The amendment made by subsection (a) [amending this section] shall apply with respect to taxable years beginning after December 31, 1957.”
Pub. L. 85–866, title I, § 12(b), Sept. 2, 1958, 72 Stat. 1610, provided that:
“The amendment made by subsection (a) [amending this section] shall apply to taxable years ending after December 31, 1957, but only with respect to charitable contributions made after such date.”
Act Aug. 7, 1956, ch. 1031, § 2, 70 Stat. 1118, provided that:
“The amendment made by this Act [amending this section] shall apply only with respect to taxable years beginning after December 31, 1955.”
For provisions that nothing in amendment by section 401(b)(14) of Pub. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Mar. 23, 2018, for purposes of determining liability for tax for periods ending after Mar. 23, 2018, see section 401(e) of Pub. L. 115–141, set out as a note under section 23 of this title.
Pub. L. 114–113, div. Q, title I, § 111(b)(3), Dec. 18, 2015, 129 Stat. 3047, provided that:
“Nothing in this subsection [amending this section] (or any amendment made by this subsection) shall be construed to modify the existing property rights validly conveyed to Native Corporations (within the meaning of section 3(m) of the Alaska Native Claims Settlement Act [43 U.S.C. 1602(m)]) under such Act [43 U.S.C. 1601 et seq.].”
Pub. L. 116–136, div. A, title II, § 2205, Mar. 27, 2020, 134 Stat. 345, provided that:
“(a) Temporary Suspension of Limitations on Certain Cash Contributions.—
“(i) Limitation.—
Any qualified contribution shall be allowed as a deduction only to the extent that the aggregate of such contributions does not exceed the excess of the taxpayer’s contribution base (as defined in subparagraph (H) of section 170(b)(1) of such Code) over the amount of all other charitable contributions allowed under section 170(b)(1) of such Code.
“(ii) Carryover.—
Any qualified contribution shall be allowed as a deduction only to the extent that the aggregate of such contributions does not exceed the excess of 25 percent of the taxpayer’s taxable income (as determined under paragraph (2) of section 170(b) of such Code) over the amount of all other charitable contributions allowed under such paragraph.
“(3) Qualified contributions.—
“(A) In general.—For purposes of this subsection, the term ‘qualified contribution’ means any charitable contribution (as defined in section 170(c) of the Internal Revenue Code of 1986) if—
such contribution is paid in cash during calendar year 2020 to an organization described in section 170(b)(1)(A) of such Code, and
the taxpayer has elected the application of this section with respect to such contribution.
“(C) Application of election to partnerships and s corporations.—
In the case of a partnership or S corporation, the election under subparagraph (A)(ii) shall be made separately by each partner or shareholder.
“(b) Increase in Limits on Contributions of Food Inventory.—
In the case of any charitable contribution of food during 2020 to which section 170(e)(3)(C) of the Internal Revenue Code of 1986 applies, subclauses (I) and (II) of clause (ii) thereof shall each be applied by substituting ‘25 percent’ for ‘15 percent.’
This section shall apply to taxable years ending after December 31, 2019.”
Pub. L. 108–357, title VIII, § 882(e), Oct. 22, 2004, 118 Stat. 1631, provided that:
“The Secretary of the Treasury may prescribe such regulations or other guidance as may be necessary or appropriate to prevent the avoidance of the purposes of section 170(e)(1)(B)(iii) of the Internal Revenue Code of 1986 (as added by subsection (a)), including preventing—
the circumvention of the reduction of the charitable deduction by embedding or bundling the patent or similar property as part of a charitable contribution of property that includes the patent or similar property,
the manipulation of the basis of the property to increase the amount of the charitable deduction through the use of related persons, pass-thru entities, or other intermediaries, or through the use of any provision of law or regulation (including the consolidated return regulations), and
a donor from changing the form of the patent or similar property to property of a form for which different deduction rules would apply.”
Pub. L. 100–647, title VI, § 6281, Nov. 10, 1988, 102 Stat. 3755, provided that:
“Notwithstanding paragraph (2) of section 155(a) of the Tax Reform Act of 1984 [section 155(a)(2) of Pub. L. 98–369, set out below], the Secretary of the Treasury or his delegate may in the regulations prescribed pursuant to such section waive the requirement of a qualified appraisal in the case of a qualified contribution (within the meaning of section 170(e)(3)(A) of the 1986 Code) of property described in section 1221(1) [probably means section 1221(1) of the 1986 Code] with a claimed value in excess of $5,000.”
Pub. L. 99–514, title XVI, § 1608, Oct. 22, 1986, 100 Stat. 2771, which related to treatment of certain amounts paid to or for the benefit of certain institutions of higher education, was repealed by Pub. L. 100–647, title I, § 1016(b), Nov. 10, 1988, 102 Stat. 3575.
Pub. L. 98–369, div. A, title I, § 155(a), July 18, 1984, 98 Stat. 691, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
to obtain a qualified appraisal for the property contributed,
to attach an appraisal summary to the return on which such deduction is first claimed for such contribution, and
to include on such return such additional information (including the cost basis and acquisition date of the contributed property) as the Secretary may prescribe in such regulations.
if such contribution is of property (other than publicly traded securities), and
if the claimed value of such property (plus the claimed value of all similar items of property donated to 1 or more donees) exceeds $5,000.
“(3) Appraisal summary.—
For purposes of this subsection, the appraisal summary shall be in such form and include such information as the Secretary prescribes by regulations. Such summary shall be signed by the qualified appraiser preparing the qualified appraisal and shall contain the TIN of such appraiser. Such summary shall be acknowledged by the donee of the property appraised in such manner as the Secretary prescribes in such regulations.
the signature and TIN of such appaiser, [sic] and
such additional information as the Secretary prescribes in such regulations.
a party to the transaction in which the taxpayer acquired the property,
the donee,
any person employed by any of the foregoing persons or related to any of the foregoing persons under section 267(b) of the Internal Revenue Code of 1986, or
to the extent provided in such regulations, any person whose relationship to the taxpayer would cause a reasonable person to question the independence of such appraiser.
“(B) Appraisal fees.—
For purposes of this subsection, an appraisal shall not be treated as a qualified appraisal if all or part of the fee paid for such appraisal is based on a percentage of the appraised value of the property. The preceding sentence shall not apply to fees based on a sliding scale that are paid to a generally recognized association regulating appraisers.
“(A) Closely held corporation.—
The term ‘closely held corporation’ means any corporation (other than an S corporation) with respect to which the stock ownership requirement of paragraph (2) of section 542(a) of such Code is met.
“(B) Personal service corporation.—
The term ‘personal service corporation’ means any corporation (other than an S corporation) which is a service organization (within the meaning of section 414(m)(3) of such Code).
“(C) Publicly traded securities.—
The term ‘publicly traded securities’ means securities for which (as of the date of the contribution) market quotations are readily available on an established securities market.
“(D) Nonpublicly traded stock.—
The term ‘nonpublicly traded stock’ means any stock of a corporation which is not a publicly traded security.
“(E) The secretary.—
The term ‘Secretary’ means the Secretary of the Treasury or his delegate.”
Pub. L. 87–834, § 29, Oct. 16, 1962, 76 Stat. 1068, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
“For purposes of section 170 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to deduction for charitable, etc., contributions and gifts), a contribution or gift made after December 31, 1961, with respect to a referendum occurring during the calendar year 1962 to or for the use of any nonprofit organization created and operated exclusively—
to consider proposals for the reorganization of the judicial branch of the government of any State of the United States or political subdivision of such State, and
to provide information, make recommendations, and seek public support or opposition as to such proposals,
[1]  So in original. Probably should be followed by “, and”.