Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 170.—Charitable, etc., Contributions and Gifts
Internal Revenue Bulletin 2005-47 · 2026-10-03 edition · updated 2026-10-04 · United States
The Service provides inflation adjustments to the “insubstantial benefit” guidelines for calendar year 2006. Under the guidelines, a charitable contribution is fully deductible even though the contributor receives “insubstantial benefits” from the charity. See Rev. Proc. 2005-70, page 979.
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