26 USC 170
§ 170 - Charitable, etc., contributions and gifts
- § 170 - Charitable, etc., contributions and gifts
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income
- Notes
- Editorial Notes
- References in Text
- Codification
- Amendments
- Statutory Notes and Related Subsidiaries
- Change of Name
- Effective Date of 2025 Amendment
- Effective Date of 2024 Amendment
- Effective Date of 2022 Amendment
- Effective Date of 2020 Amendment
- Effective Date of 2018 Amendment
- Effective Date of 2017 Amendment
- Effective Date of 2015 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2013 Amendment
- Effective Date of 2010 Amendment
- Effective Date of 2008 Amendment
- Effective Date of 2007 Amendment
- Effective Date of 2006 Amendment
- Effective Date of 2005 Amendments
- Effective Date of 2004 Amendments
- Effective Date of 2001 Amendment
- Effective Date of 2000 Amendment
- Effective Date of 1999 Amendment
- Effective Date of 1998 Amendments
- Effective Date of 1997 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1993 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1987 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1983 Amendment
- Effective Date of 1982 Amendment
- Effective Date of 1981 Amendment
- Effective Date of 1980 Amendment
- Effective Date of 1978 Amendment
- Effective Date of 1977 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1969 Amendment
- Effective Date of 1966 Amendment
- Effective Date of 1964 Amendment
- Effective Date of 1962 Amendment
- Effective Date of 1960 Amendment
- Effective Date of 1958 Amendment
- Effective Date of 1956 Amendment
- Savings Provision
- Construction; Valid Existing Rights Preserved
- Transfer of Functions
- Extension of Statute of Limitations for Listed Transactions
- Safe Harbors and Opportunity for Donor to Correct Certain Deed Errors
- Temporary Modification of Limitations on Charitable Contributions
- Anti-Abuse Rules
- Authority To Waive Appraisal Requirement for Certain Charitable Contributions of Property
- Plan Amendments Not Required Until January 1, 1989
- Treatment of Certain Amounts Paid to or for the Benefit of Certain Institutions of Higher Education
- Substantiation of Charitable Contributions of Property
- Charitable Lead Trusts and Charitable Remainder Trusts in Case of Income and Gift Taxes
- Deduction of Contributions to Certain Organizations for Judicial Reform
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