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Brief

Enforcing the Enhanced Charitable Deduction: Improved Reporting on the Form 8283

Roger Colinvaux
January 6, 2013
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Abstract

The inventory, or stock in trade, of a business is eligible for a special "enhanced" charitable contribution deduction under the federal income tax. The many requirements to claim an enhanced deduction present unique challenges for the Internal Revenue Service (IRS). This issue brief highlights problems with how enhanced deduction contributions are reported and makes suggestions for changes to such reporting in order to improve enforcement capabilities.

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Individual Taxes Charitable giving
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