受一些限制, the charitable deduction for contributions of property equals the fair market value (FMV) of the property. 然而, (C类公司的)存货捐款的慈善扣除额一般限于捐赠人在捐赠财产中的调整基数. 在很多情况下, the donor's basis in the property is significantly less than the property's FMV; however, 《立博中文版我们的时事通讯》第170 (e)(3)条规定，公司捐赠的存货扣除额最高可达捐赠人在财产中调整基础的两倍. 这笔财产必须捐赠给公共慈善机构, 哪一个。 will use the property for the benefit of the ill, 穷人, 或者未成年的孩子. The 170(e)(3) deduction equals the lesser of two amounts:
- The donor's tax basis in the property increased by one-half the difference between FMV and basis; or,
- Twice the donor's tax basis in the contributed property.
The additional tax savings achieved by taking advantage of Section 170(e)(3) can be substantial. 例如, assume a retailer has excess inventory with a market value of $50,000美元，基础为12美元,000. 如果零售商在170(e)(3)交易中将库存或计算机捐赠给FamilyTech或海洋银行教材中心, 捐款扣除额等于24美元,000, 这是以下数的小数:
- Basis plus one-half the difference between market value and basis
例如:$12,000 + 0.5 x ($50,000 - $12,000) = $31,000
- 基底的两倍
例如:$12,000 x 2 = $24,000
If the retailer donated the inventory in a transaction that did not qualify under Section 170(e)(3), 扣除额只有12美元,000.
在向“中介”慈善机构捐款的情况下，可以获得170(e)(3)的利益，然后该慈善机构将捐赠的财产分配给其他慈善机构，这些慈善机构将使用该财产来照顾病人, 穷人, 或者未成年的孩子. 例如, 假设一家公司向家庭科技或海洋银行教育材料中心捐赠了库存或电脑, 哪一个。, 反过来, distributes the computers and supplies to other charities that give the supplies to teachers.
捐赠人必须从慈善机构取得声明书，声明捐赠财产的使用将符合第170(e)(3)条的规定。. FamilyTech and 海洋银行教材中心 will furnish the required documentation to any donor. 除了根据1993年税法必须获得的证明捐款的任何“书面确认”之外，还需要提供此文件.
While Section 170(e)(3) may provide significant tax benefits for corporations, 哪些公司将库存捐赠给病人, 有需要的, 或婴儿, a number of issues must be considered in order to maximize the tax benefits. These considerations include: timing of the gift; effect of carryovers; expectations regarding future tax rates; and the effect of inventory price-level changes.
在…的支持下成为可能的:
