慈善捐款可以抵减个人所得税应税收入

慈善捐款可以抵减个人所得税应税收入

在IRS的IRC170部分，款项捐给501（c）（3）组织—公共慈善机构，私人运作基金会，和某些私人基金会，可以抵减不个人所得税应税收入。如果个人项目化他的保税收入（itemizes on his returns），抵减额度上限为捐款者调节后总收入的50%。公司捐款的抵减上限为应税收入的10%。
（以上翻译自wiki： http://en.wikipedia.org/wiki/501(c)#Charitable_deductions）

例子：如果你捐了100美元。你今年的最高使用税率是30%，那么这100美元不用交税。也就是你可以少交100×30%的税。最后的结果，就是你捐了100元，自己实际上付了70，另外30是本来应该缴交的税金。

关于捐款文件的注意事项：
Under a new recordkeeping rule effective for all cash, check, electronic funds transfers, credit card charges, or other monetary contributions of any amount made in taxable years beginning after August 17, 2006, the donor must obtain and keep a bank record or a written communication from the donee as a record of the contribution.（保留银行记录或者通讯记录）
A donor claiming a deduction of $250 or more is also required to obtain and keep a contemporaneous written acknowledgment for a charitable contribution .（超过250元，需要慈善机构的收据。）
For claimed contributions over $5,000, generally a qualified appraisal prepared by a qualified appraiser must be obtained. （超过5000元，需要合格评估师的评估证明）
（具体请看：http://www.irs.gov/charities/article/0,,id=96102,00.html）