math matrix
Certain Cash Contributions for Typhoon Haiyan Relief Efforts in the Philippines Can Be Deducted on Your 2013 Tax Return
A new law allows you to choose to deduct certain charitable contributions of money on your 2013 tax return instead of your 2014 return. The contributions must have been made after March 25, 2014, and before April
15, 2014, for the relief of victims in the Republic of the Philippines affected by the November 8, 2013, typhoon. Contributions of money include contributions made by cash, check, money order, credit card, charge card, debit card, or via cell phone.
The new law was enacted after the 2013 forms, instructions, and publications had already been printed. When preparing your 2013 tax return, you may complete the forms as if these contributions were made on
December 31, 2013, instead of in 2014.
The contribution must be made to a qualified organization and meet all other requirements for charitable contribution deductions. However, if you made the contribution by phone or text message, a telephone bill showing the name of the donee organization, the date of the contribution, and the amount of the contribution will satisfy the recordkeeping requirement.
Therefore, for example, if you made a $10 charitable contribution by text message that was charged to your telephone or wireless account, a bill from your telecommunications company containing this information satisfies the recordkeeping requirement.
1120
Form
Department of the Treasury
Internal Revenue Service
A Check if:
1a Consolidated return
(attach Form 851)
.
b Life/nonlife consolidated return .
.
.
2 Personal holding co.
(attach Sch. PH) .
.
U.S. Corporation Income Tax Return
For calendar year 2013 or tax year beginning
▶
(see instructions) .
1a
, 2013, ending
B Employer identification number
Name
KJJ Corp - Student: Jorge Alakawa
TYPE
OR
PRINT
10-1010101
C Date incorporated
Number, street, and room or suite no.
A new law allows you to choose to deduct certain charitable contributions of money on your 2013 tax return instead of your 2014 return. The contributions must have been made after March 25, 2014, and before April
15, 2014, for the relief of victims in the Republic of the Philippines affected by the November 8, 2013, typhoon. Contributions of money include contributions made by cash, check, money order, credit card, charge card, debit card, or via cell phone.
The new law was enacted after the 2013 forms, instructions, and publications had already been printed. When preparing your 2013 tax return, you may complete the forms as if these contributions were made on
December 31, 2013, instead of in 2014.
The contribution must be made to a qualified organization and meet all other requirements for charitable contribution deductions. However, if you made the contribution by phone or text message, a telephone bill showing the name of the donee organization, the date of the contribution, and the amount of the contribution will satisfy the recordkeeping requirement.
Therefore, for example, if you made a $10 charitable contribution by text message that was charged to your telephone or wireless account, a bill from your telecommunications company containing this information satisfies the recordkeeping requirement.
1120
Form
Department of the Treasury
Internal Revenue Service
A Check if:
1a Consolidated return
(attach Form 851)
.
b Life/nonlife consolidated return .
.
.
2 Personal holding co.
(attach Sch. PH) .
.
U.S. Corporation Income Tax Return
For calendar year 2013 or tax year beginning
▶
(see instructions) .
1a
, 2013, ending
B Employer identification number
Name
KJJ Corp - Student: Jorge Alakawa
TYPE
OR
10-1010101
C Date incorporated
Number, street, and room or suite no.