Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 170.—Charitable, etc., Contributions and Gifts

Internal Revenue Bulletin 2005-51 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 1.170A–1: Charitable, etc., contributions and gifts; allowance of deduction.

Rules are provided for substantiating the amount of a deduction for an expense for charitable use of an automobile. See Rev. Proc. 2005-78, page 1177.

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▸Contents — Internal Revenue Bulletin 2005-51

Internal Revenue Bulletin 2005-51

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