charitable deduction property
Defined in 2 places of the United States Code.
For purposes of this section, the term “charitable deduction property” means any property (other than publicly traded securities) contributed in a contribution for which a deduction was claimed under section 170 if the claimed value of such property (plus the claimed value of all similar items of property donated by the donor to 1 or more donees) exceeds $5,000.
Source
- 1994–200526 U.S.C. § 6050LInternal Revenue Code · Returns relating to certain donated property · in this section
The term “charitable deduction property” means any property contributed by the taxpayer in a contribution for which a deduction was claimed under section 170. For purposes of paragraph (2), such term shall not include any securities for which (as of the date of the contribution) market quotations are readily available on an established securities market.
Source
- 1994–201026 U.S.C. § 6664Internal Revenue Code · Definitions and special rules · in this part
The term “charitable deduction property” means any property contributed by the taxpayer in a contribution for which a deduction was claimed under section 170. For purposes of paragraph (3), such term shall not include any securities for which (as of the date of the contribution) market quotations are readily available on an established securities market.
Source
- 2010–present26 U.S.C. § 6664Internal Revenue Code · Definitions and special rules · in this part
The term “charitable deduction property” means any property (other than publicly traded securities) contributed in a contribution for which a deduction was claimed under section 170 if the claimed value of such property (plus the claimed value of all similar items of property donated by the donor to 1 or more donees) exceeds $5,000.
Source
- 2005–present26 U.S.C. § 6050LInternal Revenue Code · Returns relating to certain donated property · in this section