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Charitable Contributions

luxuriose Hotels im Stadtzentrum KeszthelyUnited States income tax return.pai gow regoleUnder Article XXI, you may deduct contributions to certainqualified Canadian charitable organizations on your United Statesincome tax return. Besides being subject to the overall limitsapplicable to all your charitable contributions under U.S. tax law,your charitable contributions to Canadian organizations (other thancontributions to a college or university at which you or a member ofyour family is or was enrolled) are subject to the U.S. percentagelimits on charitable contributions, applied to your Canadian sourceincome. If your return does not include gross income from Canadiansources, charitable contributions to Canadian organizations aregenerally not deductible.

Example.You are a U.S. citizen living in Canada. You have both U.S. andCanadian source income. During your tax year, you contribute toCanadian organizations that would qualify as charitable organizationsunder U.S. tax law if they were U.S. organizations.

To figure the maximum amount of the contribution to Canadianorganizations that you can deduct on your U.S. income tax return,multiply your adjusted gross income from Canadian sources by thepercentage limit that applies to contributions under U.S. income taxlaw. Then include this amount on your return along with all yourdomestic charitable contributions, subject to the appropriatepercentage limit required for contributions under U.S. income tax law.The appropriate percentage limit for U.S. tax purposes is applied toyour total adjusted gross income from all sources.

Qualified charities.These Canadian organizations must meet the qualifications that aU.S. charitable organization must meet under U.S. tax law. Usually anorganization will notify you if it qualifies. If you are unable to getthis information from the organization itself, you may write to theInternal Revenue Service, Assistant Commissioner (International),Attn: CP:IN:D:CS, 950 L'Enfant Plaza South, S.W., Washington, D.C.20024, for information about the organization's status as a charitableorganization.

hôtels DubrovnikFor further informationcheap hotels in Odenseon charitable contributions and the U.S. percentage limits, seePublication 526, Charitable Contributions.

Canadian income tax return.Under certain conditions, contributions to qualified U.S.charitable organizations may also be claimed on your Canadian incometax return if you are a Canadian resident.

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