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Income Tax Planning
Chapter 7: Itemized Deductions/CHARITABLE ITEMIZED DEDUCTION LIMITATIONS
Warren Academy Course SyllabusSyllabus Slides
Chapter Study Session

Chapter 7: Itemized Deductions

CHARITABLE ITEMIZED DEDUCTION LIMITATIONS

01.Core Concepts

Ceiling LTCG Property Non-LTCG Property Cash 30% 50% 60% Public Charity 20% 30% 30% Private Charity (Private Foundation & CLT) Percentages apply to AGI. OBBBA makes 60% cash donations permanent.