Taxpayers Guide to LLCs and S Corps
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What are the limits of my donations?
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There are the 50%, 30% and 20% rules:
- Cash contributions are generally limited to 50% of your adjusted gross income (AGI).
- Property contributions are generally limited to 30% of your AGI.
- Contributions of appreciated capital gains assets (in full) are typically limited to 20% of your AGI.
Contributions in excess of their respective limits can be carried forward to future for five consecutive tax years.
There are also limits place on businesses for the deductibility of their charitable donations.