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IRC Section 170 - Charitable Contributions and Gifts

Section 170 of the federal tax code establishes as a general rule that tax deductions can be taken for charitable contributions. 

 

To view Internal Revenue Code Section 170: Full Statute. 


Section 170 is a comprehensive overview of how charitable gifts are treated under IRS tax laws. The section specifically establishes that tax deductions can be taken for charitable contributions, or a gift to for the use of a state or non-profit entity.  It specifically includes the donation of conservation easements and the transfer of whole interests in property, which is found in Section 170(h). 
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