Statement of Purpose, Outline of Topics

(a) Statement of Purpose. 830 CMR 62.3.2 explains the application of the charitable contribution deduction allowed by M.G.L. c. 62, § 3(B)(a)(13) against Part B adjusted gross income in determining Part B taxable income.

(b) Outline of Topic s . 830 CMR 62.3.2 is organized as follows:

1. Statement of Purpose, Outline of Topics 2. Definitions 3. General Rule 4. Charitable Contribution Deduction Calculation 5. Taxable Years in Which a Deduction May Be Claimed 6. Part-year Resident and Nonresident Taxpayers 7. Exempt Unincorporated Associations 8. Trusts and Estates 9. Partners and S Corporation Shareholders 10. No Double Benefit 11. Record Keeping