26 U.S.C. 170: Charitable, etc., contributions and gifts

2024

• Pub. L. 118–146, §2(b), added cl. (x). Law text · (b)
• Pub. L. 118–146, §2(a), added par. (6). Law text · (c)

2022

• Pub. L. 117–328, §605(b), added par. (19). Law text · (f)
• Pub. L. 117–328, §605(a)(1), added par. (7). Law text · (h)

2020

• Pub. L. 116–260 added subsec. (p) and redesignated former subsec. (p) as (q). Law text · (p), (q)

2018

• Pub. L. 115–141, §401(a)(52), inserted "National" before "Agricultural". Law text · (b)
• 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. Law text · (e), (E)
• Pub. L. 115–232 substituted "section 8473 of title 10, United States Code" for "section 6973 of title 10, United States Code". Law text · (p)

2017

• Pub. L. 115–97, §11023(a), added subpar. (G) and redesignated former subpar. (G) as (H). Law text · (b), (H)
• 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,". Law text · (b), (v)
• Pub. L. 115–97, §13305(b)(2), redesignated cl. (vi) as (v). Law text · (b)
• Pub. L. 115–97, §11011(d)(5), added cl. (vi). Law text · (b)
• 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… Law text · (f), (E)
• 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." Law text · (l)
• 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". Law text · (l)

2015

• Pub. L. 114–41 substituted "fourth month" for "third month". Law text · (a)
• Pub. L. 114–113, §331(a), added cl. (ix). Law text · (b)
• 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." Law text · (b)
• Pub. L. 114–113, §111(b)(2)(A), substituted "subparagraph (B) or (C) applies" for "subparagraph (B) applies". Law text · (b)
• Pub. L. 114–113, §111(b)(2)(B), substituted "15 succeeding taxable years" for "15 succeeding years". Law text · (b)
• 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." Law text · (b)
• Pub. L. 114–113, §111(b)(1), added subpar. (C) and redesignated former subpar. (C) as (D). Law text · (b), (D)
• 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… Law text · (e)
• Pub. L. 114–113, §113(b), added cl. (iii). Former cl. (iii) redesignated (vi). Law text · (e)
• Pub. L. 114–113, §113(b), added cl. (iv). Law text · (e)
• 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." Law text · (e)
• Pub. L. 114–113, §113(b), added cl. (v) and redesignated cl. (iii) as (vi). Law text · (e), (vi)

2014

• Pub. L. 113–295, §106(a), substituted "December 31, 2014" for "December 31, 2013". Law text · (b)
• Pub. L. 113–295, §106(b), substituted "December 31, 2014" for "December 31, 2013". Law text · (b)
• Pub. L. 113–295, §221(a)(28)(A), struck out par. (3) which related to temporary suspension of limitations on charitable contributions. Law text · (b)
• Pub. L. 113–295, §126(a), substituted "December 31, 2014" for "December 31, 2013". Law text · (e)
• 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. Law text · (e)
• 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)." Law text · (k)

2013

• Pub. L. 112–240, §206(a), substituted "December 31, 2013" for "December 31, 2011". (American Taxpayer Relief Act of 2012) Law text · (b)
• Pub. L. 112–240, §206(b), substituted "December 31, 2013" for "December 31, 2011". (American Taxpayer Relief Act of 2012) Law text · (b)
• Pub. L. 112–240, §314(a), substituted "December 31, 2013" for "December 31, 2011". (American Taxpayer Relief Act of 2012) Law text · (e)

2010

• Pub. L. 111–312, §723(a), (b), substituted "December 31, 2011" for "December 31, 2009" in pars. (1)(E)(vi) and (2)(B)(iii). (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (b)
• 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. (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (e)
• Pub. L. 111–312, §740(a), substituted "December 31, 2011" for "December 31, 2009". (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (e)
• Pub. L. 111–312, §741(a), substituted "December 31, 2011" for "December 31, 2009". (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (e)
• Pub. L. 111–312, §742(a), substituted "December 31, 2011" for "December 31, 2009". (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (e)

2008

• Pub. L. 110–246, §15302(a), substituted "December 31, 2009" for "December 31, 2007" in pars. (1)(E)(vi) and (2)(B)(iii). (Food, Conservation, and Energy Act of 2008) Law text · (b)
• Pub. L. 110–343, §323(b)(1), added par. (3). (Emergency Economic Stabilization Act of 2008) Law text · (b)
• Pub. L. 110–343, §323(a)(1), substituted "December 31, 2009" for "December 31, 2007". (Emergency Economic Stabilization Act of 2008) Law text · (e)
• Pub. L. 110–343, §324(b), inserted "of books" after "to any contribution" in introductory provisions. (Emergency Economic Stabilization Act of 2008) Law text · (e)
• Pub. L. 110–343, §324(a), substituted "December 31, 2009" for "December 31, 2007". (Emergency Economic Stabilization Act of 2008) Law text · (e)
• Pub. L. 110–343, §321(a), substituted "December 31, 2009" for "December 31, 2007". (Emergency Economic Stabilization Act of 2008) Law text · (e)

2007

• Pub. L. 110–172, §11(a)(14)(A), substituted "subparagraph (F)" for "subparagraph (E)". (Tax Technical Corrections Act of 2007) Law text · (b)
• Pub. L. 110–172, §11(a)(15), inserted ", but without regard to clause (ii) thereof" after "paragraph (7)(C)". (Tax Technical Corrections Act of 2007) Law text · (e)
• Pub. L. 110–172, §11(a)(14)(B), substituted "subsection (b)(1)(F)" for "subsection (b)(1)(E)". (Tax Technical Corrections Act of 2007) Law text · (e)
• Pub. L. 110–172, §3(c), substituted "substantial and related" for "related". (Tax Technical Corrections Act of 2007) Law text · (e)
• 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". (Tax Technical Corrections Act of 2007) Law text · (o)
• Pub. L. 110–172, §11(a)(16)(B), in introductory provisions, substituted "interests" for "interest" and "on or before" for "before". (Tax Technical Corrections Act of 2007) Law text · (o)

2006

• 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. (Pension Protection Act of 2006) Law text · (b)
• 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'… (Pension Protection Act of 2006) Law text · (b)
• Pub. L. 109–280, §1206(b)(1), substituted "subsection (b)(2)(A)" for "subsection (b)(2)" wherever appearing. See Codification note above. (Pension Protection Act of 2006) Law text · (d)
• Pub. L. 109–222 inserted "(determined without regard to section 1221(b)(3))" after "long-term capital gain". (Tax Increase Prevention and Reconciliation Act of 2005) Law text · (e)
• 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 … (Pension Protection Act of 2006) Law text · (e)
• Pub. L. 109–280, §1214(a), added cl. (iv). See Codification note above. (Pension Protection Act of 2006) Law text · (e)
• Pub. L. 109–280, §1202(a), substituted "2007" for "2005". See Codification note above. (Pension Protection Act of 2006) Law text · (e)
• Pub. L. 109–280, §1204(a), substituted "2007" for "2005". See Codification note above. (Pension Protection Act of 2006) Law text · (e)
• Pub. L. 109–432, §116(b)(1)(A), inserted "or assembled" after "constructed". (Tax Relief and Health Care Act of 2006) Law text · (e)
• Pub. L. 109–432, §116(b)(1)(B), inserted "or assembly" after "construction". (Tax Relief and Health Care Act of 2006) Law text · (e)
• Pub. L. 109–432, §116(b)(2)(A), inserted "or assembled" after "constructed" and "or assembling" after "construction". (Tax Relief and Health Care Act of 2006) Law text · (e)
• Pub. L. 109–432, §116(b)(2)(B), inserted "or assembled" after "constructed" in introductory provisions and "or assembly" after "construction" in cl. (i). (Tax Relief and Health Care Act of 2006) Law text · (e)
• Pub. L. 109–432, §116(a)(1), substituted "2007" for "2005". (Tax Relief and Health Care Act of 2006) Law text · (e)
• Pub. L. 109–280, §1215(a)(2), added par. (7). See Codification note above. (Pension Protection Act of 2006) Law text · (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 purp… (Pension Protection Act of 2006) Law text · (f)
• Pub. L. 109–280, §1213(c), added par. (13). See Codification note above. (Pension Protection Act of 2006) Law text · (f)
• Pub. L. 109–280, §1213(d), added par. (14). See Codification note above. (Pension Protection Act of 2006) Law text · (f)
• Pub. L. 109–280, §1214(b), added par. (15). See Codification note above. (Pension Protection Act of 2006) Law text · (f)
• Pub. L. 109–280, §1216(a), added par. (16). See Codification note above. (Pension Protection Act of 2006) Law text · (f)
• Pub. L. 109–280, §1217(a), added par. (17). See Codification note above. (Pension Protection Act of 2006) Law text · (f)
• Pub. L. 109–280, §1234(a), added par. (18). See Codification note above. (Pension Protection Act of 2006) Law text · (f)
• Pub. L. 109–280, §1213(a)(1), added subpar. (B). Former subpar. (B) redesignated (C). (Pension Protection Act of 2006) Law text · (h)
• 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 … (Pension Protection Act of 2006) Law text · (h)
• Pub. L. 109–280, §1218(a), added subsec. (o) and redesignated former subsec. (o) as (p). See Codification note above. (Pension Protection Act of 2006) Law text · (o), (p)

2005

• Pub. L. 109–135, §403(a)(16), added subpar. (C) and redesignated former subpars. (C) and (D) as (D) and (E), respectively. (Gulf Opportunity Zone Act of 2005) Law text · (b)
• Pub. L. 109–73, §305(a), added subpar. (C). Former subpar. (C) redesignated (D). (Katrina Emergency Tax Relief Act of 2005) Law text · (e)
• Pub. L. 109–73, §306(a), added subpar. (D). Former subpar. (D) redesignated (E). (Katrina Emergency Tax Relief Act of 2005) Law text · (e)
• Pub. L. 109–73, §305(a), redesignated subpar. (C) as (D). (Katrina Emergency Tax Relief Act of 2005) Law text · (e)
• Pub. L. 109–73, §306(a), redesignated subpar. (D) as (E). (Katrina Emergency Tax Relief Act of 2005) Law text · (e)
• Pub. L. 109–135, §403(gg), added cls. (v) and (vi). (Gulf Opportunity Zone Act of 2005) Law text · (f), (vi)

2004

• Pub. L. 108–357, §882(a), added cl. (iii). (American Jobs Creation Act of 2004) Law text · (e)
• Pub. L. 108–311, §306(a), substituted "2005" for "2003". (Working Families Tax Relief Act of 2004) Law text · (e)
• Pub. L. 108–357, §413(c)(30), struck out "556(b)(2)," after "545(b)(2)," in introductory provisions. (American Jobs Creation Act of 2004) Law text · (f)
• Pub. L. 108–357, §883(a), added par. (11). (American Jobs Creation Act of 2004) Law text · (f)
• Pub. L. 108–357, §882(d), inserted "subsection (e)(1)(B)(iii) or" before "section 1221(a)(1)". (American Jobs Creation Act of 2004) Law text · (f)
• Pub. L. 108–357, §884(a), added par. (12). (American Jobs Creation Act of 2004) Law text · (f)
• 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. (Working Families Tax Relief Act of 2004) Law text · (g)
• 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)". (Working Families Tax Relief Act of 2004) Law text · (g)
• Pub. L. 108–357, §882(b), added subsec. (m). Former subsec. (m) redesignated (n). (American Jobs Creation Act of 2004) Law text · (m)
• Pub. L. 108–357, §335(a), added subsec. (n). Former subsec. (n) redesignated (o). (American Jobs Creation Act of 2004) Law text · (n)
• 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. (American Jobs Creation Act of 2004) Law text · (n)
• Pub. L. 108–357, §335(a), redesignated subsec. (n) as (o). (American Jobs Creation Act of 2004) Law text · (o)

2003

• Pub. L. 108–81 substituted "section 213(1)(A) of the Library Services and Technology Act (20 U.S.C. 9122(1)(A))" for "section 213(2)(A) of the Library Services and Technology Act (20 U.S.C. 9122(2)(A)". (Museum and Library Services Act of 2003) Law text · (e)

2002

• Pub. L. 107–147, §417(7), substituted "2000)," for " 2000,". (Job Creation and Worker Assistance Act of 2002) Law text · (e)
• 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. (Job Creation and Worker Assistance Act of 2002) Law text · (e)

2001

• 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." (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (e)

2000

• Pub. L. 106–554, §1(a)(7) [title I, §165(b)(2)], substituted "educational purposes" for "elementary or secondary school purposes" in heading. (Consolidated Appropriations Act, 2001) Law text · (e)
• 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). (Consolidated Appropriations Act, 2001) Law text · (e), (B)
• Pub. L. 106–554, §1(a)(7) [title I, §165(a)(2)], added subcl. (III). (Consolidated Appropriations Act, 2001) Law text · (e)
• Pub. L. 106–554, §1(a)(7) [title I, §165(a)(3)], substituted "3 years" for "2 years". (Consolidated Appropriations Act, 2001) Law text · (e)
• 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. (Consolidated Appropriations Act, 2001) Law text · (e)
• Pub. L. 106–554, §1(a)(7) [title I, §165(d)], added cl. (viii). (Consolidated Appropriations Act, 2001) Law text · (e)
• 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. (Consolidated Appropriations Act, 2001) Law text · (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). (Consolidated Appropriations Act, 2001) Law text · (e), (E)
• Pub. L. 106–554, §1(a)(7) [title I, §165(e)], redesignated subpar. (E) as (F). Former subpar. (F) redesignated (G). (Consolidated Appropriations Act, 2001) Law text · (e)
• Pub. L. 106–554, §1(a)(7) [title I, §165(c)], substituted "December 31, 2003" for "December 31, 2000". (Consolidated Appropriations Act, 2001) Law text · (e)
• Pub. L. 106–554, §1(a)(7) [title I, §165(e)], redesignated subpar. (F) as (G). (Consolidated Appropriations Act, 2001) Law text · (e)

1999

• Pub. L. 106–170, §532(c)(1)(A), (B), substituted "section 1221(a)" for "section 1221". (Ticket to Work and Work Incentives Improvement Act of 1999) Law text · (e), (4)
• Pub. L. 106–170, §537(a), added par. (10). (Ticket to Work and Work Incentives Improvement Act of 1999) Law text · (f)

1998

• Pub. L. 105–277 struck out heading and text of subpar. (D). Text read as follows: "This paragraph shall not apply to contributions made— (Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1999) Law text · (e)
• Pub. L. 105–206, §6004(e)(2), substituted "function of the donee" for "function of the organization or entity". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (e)
• Pub. L. 105–206, §6004(e)(1), substituted "donee's" for "entity's". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (e), (vii)
• Pub. L. 105–206, §6004(e)(3), substituted "a donee" for "an entity". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (e)
• Pub. L. 105–206, §6004(e)(4), substituted "2000" for "1999". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (e)

1997

• Pub. L. 105–34, §602(a), substituted "June 30, 1998" for "May 31, 1997". (Taxpayer Relief Act of 1997) Law text · (e)
• Pub. L. 105–34, §224(a), added par. (6). (Taxpayer Relief Act of 1997) Law text · (e)
• 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 … (Taxpayer Relief Act of 1997) Law text · (h)
• 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." (Taxpayer Relief Act of 1997) Law text · (i)

1996

• 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 capita… (Small Business Job Protection Act of 1996) Law text · (e)
• 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." (Small Business Job Protection Act of 1996) Law text · (e)

1993

• Pub. L. 103–66, §13172(a), added par. (8). · (f)
• Pub. L. 103–66, §13222(b), added par. (9). · (f)

1990

• Pub. L. 101–508, §11813(b)(10), substituted "section 47(c)(3)(B)" for "section 48(g)(3)(B)". · (h)
• 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. · (i)
• Pub. L. 101–508, §11801(c)(5), redesignated subsecs. (j) to (n) as (i) to (m), respectively. · (j), (k), (l), (m), (n)

1988

• Pub. L. 100–647 added subsec. (m) and redesignated former subsec. (m) as (n). · (m), (n)

1987

• Pub. L. 100–203 inserted "(or in opposition to)" after "on behalf of". · (c)

1986

• Pub. L. 99–514, §1831, substituted "this paragraph" for "this subparagraph". · (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". · (e)
• 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 se… · (e)
• Pub. L. 99–514, §142(d), added subsec. (k) and redesignated former subsecs. (k) and (l) as (l) and (m), respectively. · (k), (l), (m)

1984

• Pub. L. 98–369, §174(b)(5)(A), substituted "section 267(b) or 707(b)" for "section 267(b)". · (a)
• Pub. L. 98–369, §301(c)(2)(A), substituted "subparagraph (E)" for "subparagraph (D)". · (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) … · (b)
• Pub. L. 98–369, §301(a)(1), substituted "30 percent" for "20 percent". · (b)
• 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 tot… · (b)
• Pub. L. 98–369, §301(c)(1), added subpar. (D) and redesignated former subpars. (D) and (E) as (E) and (F), respectively. · (b)
• Pub. L. 98–369, §492(b)(1)(A), struck out in provision following subpar. (B) "1251(c)," after "1250(a)". · (e)
• Pub. L. 98–369, §301(c)(2)(C), substituted "subsection (b)(1)(E)" for "subsection (b)(1)(D)". · (e)
• Pub. L. 98–369, §492(b)(1)(B), struck out "1251," after "1250,". · (e)
• Pub. L. 98–369, §301(b), added par. (5). · (e)
• Pub. L. 98–369, §1022(b), added par. (7). · (f)
• Pub. L. 98–369, §1035(a), designated existing provisions as cl. (i), inserted "Except as provided in clause (ii)", and added cl. (ii). · (h)
• Pub. L. 98–369, §1031(a), added subsec. (j). Former subsec. (j) redesignated (k). · (j)
• Pub. L. 98–369, §1031(a), redesignated subsec. (j) as (k). Former subsec. (k) redesignated (l). · (k)
• Pub. L. 98–369, §1032(b)(1), added par. (1) and redesignated former pars. (1) to (8) as (2) to (9), respectively. · (l)
• Pub. L. 98–369, §1031(a), redesignated subsec. (k) as (l). · (l)

1983

• Pub. L. 97–448 substituted "section 48(g)(3)(B)" for "section 191(d)(2)". · (h)
• Pub. L. 97–473 added par. (8). · (k)

1982

• Pub. L. 97–248 inserted provision that rules similar to the rules of section 501(j) of this title shall apply for purposes of this paragraph. · (c)
• 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)". · (e)
• Pub. L. 97–354, §5(a)(21)(B), substituted "an S corporation" for "an electing small business corporation (as defined in section 1371(b))". · (e)
• Pub. L. 97–258 substituted "section 4043 of title 18, United States Code" for "section 2 of the Act of May 15, 1952, as amended by the Act of July 9, 1952 (31 U.S.C. 725s–4)". · (k)

1981

• Pub. L. 97–34, §263(a), increased to 10 from 5 percent deduction allowable to a corporation in any taxable year for charitable contributions. · (b)
• Pub. L. 97–34, §222(a), added par. (4). · (e)
• Pub. L. 97–34, §121(a), added subsec. (i). Former subsec. (i) redesignated (j). · (i)
• Pub. L. 97–34, §121(a), redesignated former subsecs. (i) and (j) as (j) and (k), respectively. · (j), (k)

1980

• 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 perpetuit… · (f)
• Pub. L. 96–541, §6(b), added subsec. (h) and redesignated former subsec. (h) as (i). Former subsec. (i) redesignated (j). · (h), (i)
• Pub. L. 96–465, among other changes, inserted references to Director of the International Communication Agency and the Director of the United States International Development Cooperation Agency, and substituted reference to section 25 of the State Department Basic Authorities Act of… · (i)
• Pub. L. 96–541, §6(b), redesignated former subsec. (i) as (j). · (j)

1978

• Pub. L. 95–600 substituted "40 percent" for "50 percent" and "28/46" for "62½ percent". · (e)

1977

• Pub. L. 95–30 substituted "real property granted in perpetuity to an organization" for "real property of not less than 30 years' duration granted to an organization". · (f)

1976

• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". · (a)
• Pub. L. 94–455, §1901(a)(28)(A)(iii), substituted "subparagraph (D)" for "subparagraph (E)" after "described in". · (b)
• Pub. L. 94–455, §1901(a)(28)(A)(iv), substituted "subparagraph (C)" for "subparagraph (D)" after "without regard to". · (b)
• 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). · (b)
• Pub. L. 94–455, §1901(a)(28)(A)(ii), redesignated subpars. (D) to (F) as (C) to (E), respectively. · (b)
• 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). · (b)
• Pub. L. 94–455, §1901(a)(28)(A)(v), substituted "subsection (g)" for "subsection (h)" after "amount treated under". · (c)
• 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". · (c)
• 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 influenc… · (c)
• 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". · (d)
• Pub. L. 94–455, §205(c)(1)(A), substituted "1252(a), or 1254(a)" for "or 1252(a)" after "1251(c)". · (e)
• Pub. L. 94–455, §1901(a)(28)(A)(vi), substituted "subsection (b)(1)(D)" for "subsection (b)(1)(E)" after "foundation described in". · (e)
• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". · (e)
• Pub. L. 94–455, §2135(a), added par. (3). · (e)
• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". · (f)
• Pub. L. 94–455, §2124(e)(1), added subpars. (B)(iii), (iv), and (C). · (f)
• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". · (f)
• 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.… · (f)
• 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 19… · (g)
• 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". · (g)
• 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). · (h)
• 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… · (i)
• Pub. L. 94–455, §1901(a)(28)(A)(i), redesignated subsec. (j) as (i). · (j)

1969

• Pub. L. 91–172, §201(a)(1)(B), added par. (3). · (a)
• 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… · (b)
• 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). · (c)
• 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). · (d)
• 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. · (e)
• 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. · (f)
• 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. · (g)
• Pub. L. 91–172, §201(a)(1)(A), redesignated subsec. (d) as (h). Former subsec. (h) redesignated (i). · (h)
• 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 disall… · (i)
• Pub. L. 91–172, §201(a)(1)(A), redesignated former subsec. (i) as (j). · (j)

1966

• Pub. L. 89–570 inserted reference to section 617(d)(1). · (e)

1964

• 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 t… · (b), (vi), (2), (5)
• 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. · (e)
• Pub. L. 88–272, §209(e), added subsec. (f). Former subsec. (f) redesignated (h). · (f)
• Pub. L. 88–272, §209(b), added subsec. (g). Former subsec. (g) redesignated (i). · (g)
• Pub. L. 88–272, §209(e), redesignated former subsecs. (f) and (g) as (h) and (i), respectively. · (h), (i)

1962

• Pub. L. 87–858, §2(a), added cl. (iv). · (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)". · (b)
• Pub. L. 87–834 added subsec. (e) and redesignated former subsecs. (e) and (f) as (f) and (g), respectively. · (e), (f), (g)

1960

• Pub. L. 86–779, §7(a)(1), inserted sentence additionally defining "charitable contribution" for purposes of the section. · (c)
• Pub. L. 86–779, §7(a)(2), added subsec. (d) and redesignated former subsecs. (d) and (e) as (e) and (f), respectively. · (d), (e), (f)

1958

• 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. · (b)
• Pub. L. 85–866, §11, added par. (3). · (b)
• Pub. L. 85–866, §12, added par. (4). · (b)