Corporate Charitable Contribution Limitation 2025. These limits typically range from 20% to 60% of adjusted gross income (agi) and vary by the type of contribution and type of charitable organization. Your deduction for charitable contributions generally can't be more than 60% of your agi, but in some cases 20%, 30%, or 50% limits may apply.
Two restrictions apply to the deduction. The 60% adjusted gross income (agi) limitation is a tax rule that limits the amount of charitable contribution deductions you can claim on your tax return.
170 (B) (2) (A) Limits A Corporation’s Current Charitable Contribution Deduction To 10% Of Its Taxable Income (The 10% Limit).
There shall be allowed as a deduction any charitable contribution (as defined in subsection (c)) payment of which is made within the taxable year.
There Are Other Special Rules;
Cash contributions between 2022 and 2025 are limited to 60% of agi.
The “Insubstantial Benefit” Rule Allows Organizations To Inform Donors That 100% Of Their Donation Qualifies As A Charitable Contribution If Certain Thresholds Are Met.
Currently, individuals may deduct monetary contributions of up to 60% of adjusted gross income (agi).
A Charitable Contribution By A Corporation To A Trust, Chest, Fund, Or Foundation Described In Section 170(C)(2) Is Deductible Under Section 170 Only If The Contribution Is To Be Used In.
