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set aside for charitable purposes pursuant to Internal Revenue Code Section 642(c) during the taxable year. (d) Partnerships. (1) In general. In the case of a partnership, base income means an amount equal to the taxpayer's taxable income for the taxable year as modified by paragraph (2). (2) Modifications. The taxable income referred to in paragraph (1) shall be modified by adding thereto the sum of the following amounts: (A) An amount equal to all amounts paid or accrued to the taxpayer as interest or dividends during the taxable year to the extent excluded from gross income in the computation of taxable income; (B) An amount equal to the amount of tax imposed by this Act to the extent deducted from gross income for the taxable year; (C) The amount of deductions allowed to the partnership pursuant to Section 707 (c) of the Internal Revenue Code in calculating its taxable income; (D) An amount equal to the amount of the capital gain deduction allowable under the Internal Revenue Code, to the extent deducted from gross income in the computation of taxable income; (D-5) For taxable years 2001 through 2025, an SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468