Statute section
IRC section 170
Charitable, etc., contributions and gifts
Country
United States
Section
170
Updated
2026-05-20
Operative text
Section 170 allows itemized deductions for contributions to qualifying charitable organizations subject to percentage-of-AGI limitations. Cash contributions to public charities are generally deductible up to 60 percent of AGI; contributions of capital-gain property up to 30 percent of AGI; private foundation contributions subject to lower limits.
Amendment history
2017-12-22
Pub. L. 115-97
TCJA increased the public-charity cash contribution limit from 50 percent to 60 percent of AGI through 2025.
Cross-references
Related guides
Related citations
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This entry cites
- StatuteIRC §501
Cited by
Primary sources
- 26 U.S.C. section 170Verified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.