Section 170 C 1

Section 170 provides that contributions to certain types of organizations primarily 501 c 3 s and a few others are deductible by the donor as itemized deductions.
Section 170 c 1. Corporations and any community chest fund or foundation organized and operated exclusively for religious charitable scientific testing for public safety literary or educational purposes or to foster. A taxpayer who elects under paragraph d 2 of 1 170a 8 to apply section 170 e 1 to contributions and carryovers of 30 percent capital gain property shall maintain a written record indicating the years for which the election was made and showing the contributions in the current year and carryovers from preceding years to. Section 501 c 3 governs tax exemption of organizations while section 170 governs deductibility of contributions by individuals.
Internal revenue code irc 170. A charitable contribution shall be allowable as a deduction only if verified under regulations prescribed by the secretary. 170 unlawful obtaining etc of personal data 1 it is an offence for a person knowingly or recklessly a to obtain or disclose personal data without the consent of the controller b to procure.
1 general rule there shall be allowed as a deduction any charitable contribution as defined in subsection c payment of which is made within the taxable year. 170 c 1 a state a possession of the united states or any political subdivision of any of the foregoing or the united states or the district of columbia but only if the contribution or gift is made for exclusively public purposes. 170 c 2 a corporation trust or community chest fund or foundation.
A charitable contribution shall be allowable as a deduction only if verified under regulations prescribed by the secretary. Section 501 c 3 organizations that are tax exempt under section 501 a are defined as. California code of civil procedure section 170 1 ca civ pro code 170 1 2017 a a judge shall be disqualified if any one or more of the following are true.
1 a the judge has personal knowledge of disputed evidentiary facts concerning the proceeding.