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Charitable Contribution AGI Limit Calculator60% Cash and 30% Property

What do these figures come to once the work is shown?

Deductible cash and appreciated property gifts to public charities under the AGI ceilings of section 170(b)(1), and the carryover.

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Your figures
Example figuresIllustrative only. Type over them with your own.
Deductible this year
$100,000
Before the 0.5 percent of AGI floor
Cash deduction allowed (60% ceiling)
$90,000
Property deduction allowed (lesser of 30% and 50% less cash)
$10,000
Drawn to one scale
Deductible this year$100,000
Cash deduction allowed (60% ceiling)$90,000
Property deduction allowed (lesser of 30% and 50% less cash)$10,000
Property carryover (5 years)$60,000
Cash carryover (5 years)$0
Ceiling for property$60,000
All results
MeasureResult
Deductible this year$100,000
Cash deduction allowed (60% ceiling)$90,000
Property deduction allowed (lesser of 30% and 50% less cash)$10,000
Property carryover (5 years)$60,000
Cash carryover (5 years)$0
Ceiling for property$60,000
Ceiling for cash$120,000
How this was worked out
Work shownrecomputed as you type
Cash allowed = lesser of the gift and 60% of AGI
Property allowed = lesser of the gift, 30% of AGI and (50% of AGI - cash allowed)
Excess carries forward up to 5 years

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Cash allowed = lesser of the gift and 60% of AGI
  • Property allowed = lesser of the gift, 30% of AGI and (50% of AGI - cash allowed)
  • Excess carries forward up to 5 years

How it works

Section 170(b)(1) limits charitable deductions by a percentage of adjusted gross income. Cash gifts to public charities are limited to 60 percent of AGI. Long-term capital gain property given to public charities is limited to 30 percent of AGI, and Publication 526 Worksheet 2 also holds it to 50 percent of AGI less the cash allowed, so cash is applied first. Excess carries forward for five years.

Section 170(b)(1)(I) now also disallows contributions up to 0.5 percent of AGI, and that floor is not modeled, so treat the result as the amount before the floor. Gifts to private non-operating foundations, gifts of ordinary income or short-term property, the 50 percent election for property, and corporate limits are not covered. Appraisal and receipt rules still apply.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

How long does the carryover last?

Five succeeding taxable years, used in order of time.

Why is cash allowed more than property?

The statute sets 60 percent of AGI for cash to public charities and 30 percent for long-term capital gain property.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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