us/statute/26/170/p/1

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to an organization described in section 509(a)(3), or

in view

Whole section

▸rulespec code

Shown source

statutes/26/170/p.yaml

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Rules

Data relation charitable_contribution_of_tax_unit

#charitable_contribution_of_tax_unit

Data Relation

predicate: charitable_contribution_of_tax_unit
arity: 2

- name: charitable_contribution_of_tax_unit
  kind: data_relation
  data_relation:
    predicate: charitable_contribution_of_tax_unit
    arity: 2
    arguments:
      - TaxUnit
      - Payment

nonitemizer_charitable_deduction_individual_cap

Parameter

source: 26 USC 170(p)

- name: nonitemizer_charitable_deduction_individual_cap
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 170(p)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/170
            text: not in excess of 1,000 ($2,000 in the case of a joint return)
  versions:
    - effective_from: '2026-01-01'
      formula: '1000'

nonitemizer_charitable_deduction_joint_cap

Parameter

source: 26 USC 170(p)

- name: nonitemizer_charitable_deduction_joint_cap
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 170(p)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/170
            text: not in excess of 1,000 ($2,000 in the case of a joint return)
  versions:
    - effective_from: '2026-01-01'
      formula: '2000'

nonitemizer_cash_contribution_taken_into_account

Derived

source: 26 USC 170(p)

- name: nonitemizer_cash_contribution_taken_into_account
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 170(p)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/170
            text: >-
              contributions made in cash during such taxable year ... to an organization described
              in section 170(b)(1)(A)
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/170
            text: >-
              and not— (1) to an organization described in section 509(a)(3), or (2) for the
              establishment of a new, or maintenance of an existing, donor advised fund
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        contribution_made_in_cash_during_taxable_year

        and contribution_to_organization_described_in_section_170_b_1_A

        and

        not contribution_to_organization_described_in_section_509_a_3

        and

        not
        contribution_for_establishment_or_maintenance_of_donor_advised_fund_defined_in_section_4966_d_2

nonitemizer_cash_contribution_amount_taken_into_account

Derived

source: 26 USC 170(p)

- name: nonitemizer_cash_contribution_amount_taken_into_account
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 170(p)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/170
            text: >-
              if the only charitable contributions taken into account in determining such deduction
              were contributions made in cash during such taxable year
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/170
  versions:
    - effective_from: '2026-01-01'
      formula: 'if nonitemizer_cash_contribution_taken_into_account: payment_amount else: 0'

nonitemizer_charitable_deduction_cap

Derived

source: 26 USC 170(p)

- name: nonitemizer_charitable_deduction_cap
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 170(p)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/170
            text: not in excess of 1,000 ($2,000 in the case of a joint return)
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/170
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        match filing_status:
            1 => nonitemizer_charitable_deduction_joint_cap
            0 => nonitemizer_charitable_deduction_individual_cap
            2 => nonitemizer_charitable_deduction_individual_cap
            3 => nonitemizer_charitable_deduction_individual_cap
            4 => nonitemizer_charitable_deduction_individual_cap

nonitemizer_charitable_deduction

Derived

source: 26 USC 170(p)

- name: nonitemizer_charitable_deduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 170(p)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/170
            text: >-
              if the individual does not elect to itemize deductions for such taxable year, the
              deduction under this section shall be equal to the deduction, not in excess of 1,000
              ($2,000 in the case of a joint return)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/170
            text: >-
              if the only charitable contributions taken into account in determining such deduction
              were contributions made in cash during such taxable year ... to an organization
              described in section 170(b)(1)(A) and not—
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/170
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if individual_does_not_elect_to_itemize_deductions_for_taxable_year:
            min(
                nonitemizer_charitable_deduction_cap,
                sum_where(
                    charitable_contribution_of_tax_unit,
                    nonitemizer_cash_contribution_amount_taken_into_account,
                    nonitemizer_cash_contribution_taken_into_account
                )
            )
        else:
            0

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 509 (a)(3)inferredUS Federal › Statutes › Title 26 › § 509 › (a)(3)

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us/statute/26/170/p/1 · Axiom

Official source

to an organization described in section 509(a)(3), or

in view

Whole section

▸rulespec code

Shown source

statutes/26/170/p.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/170/p; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

Data relation charitable_contribution_of_tax_unit

#charitable_contribution_of_tax_unit

Data Relation

predicate: charitable_contribution_of_tax_unit
arity: 2

- name: charitable_contribution_of_tax_unit
  kind: data_relation
  data_relation:
    predicate: charitable_contribution_of_tax_unit
    arity: 2
    arguments:
      - TaxUnit
      - Payment

nonitemizer_charitable_deduction_individual_cap

Parameter

source: 26 USC 170(p)

- name: nonitemizer_charitable_deduction_individual_cap
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 170(p)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/170
            text: not in excess of 1,000 ($2,000 in the case of a joint return)
  versions:
    - effective_from: '2026-01-01'
      formula: '1000'

nonitemizer_charitable_deduction_joint_cap

Parameter

source: 26 USC 170(p)

- name: nonitemizer_charitable_deduction_joint_cap
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 170(p)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/170
            text: not in excess of 1,000 ($2,000 in the case of a joint return)
  versions:
    - effective_from: '2026-01-01'
      formula: '2000'

nonitemizer_cash_contribution_taken_into_account

Derived

source: 26 USC 170(p)

- name: nonitemizer_cash_contribution_taken_into_account
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 170(p)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/170
            text: >-
              contributions made in cash during such taxable year ... to an organization described
              in section 170(b)(1)(A)
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/170
            text: >-
              and not— (1) to an organization described in section 509(a)(3), or (2) for the
              establishment of a new, or maintenance of an existing, donor advised fund
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        contribution_made_in_cash_during_taxable_year

        and contribution_to_organization_described_in_section_170_b_1_A

        and

        not contribution_to_organization_described_in_section_509_a_3

        and

        not
        contribution_for_establishment_or_maintenance_of_donor_advised_fund_defined_in_section_4966_d_2

nonitemizer_cash_contribution_amount_taken_into_account

Derived

source: 26 USC 170(p)

- name: nonitemizer_cash_contribution_amount_taken_into_account
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 170(p)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/170
            text: >-
              if the only charitable contributions taken into account in determining such deduction
              were contributions made in cash during such taxable year
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/170
  versions:
    - effective_from: '2026-01-01'
      formula: 'if nonitemizer_cash_contribution_taken_into_account: payment_amount else: 0'

nonitemizer_charitable_deduction_cap

Derived

source: 26 USC 170(p)

- name: nonitemizer_charitable_deduction_cap
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 170(p)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/170
            text: not in excess of 1,000 ($2,000 in the case of a joint return)
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/170
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        match filing_status:
            1 => nonitemizer_charitable_deduction_joint_cap
            0 => nonitemizer_charitable_deduction_individual_cap
            2 => nonitemizer_charitable_deduction_individual_cap
            3 => nonitemizer_charitable_deduction_individual_cap
            4 => nonitemizer_charitable_deduction_individual_cap

nonitemizer_charitable_deduction

Derived

source: 26 USC 170(p)

- name: nonitemizer_charitable_deduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 170(p)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/170
            text: >-
              if the individual does not elect to itemize deductions for such taxable year, the
              deduction under this section shall be equal to the deduction, not in excess of 1,000
              ($2,000 in the case of a joint return)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/170
            text: >-
              if the only charitable contributions taken into account in determining such deduction
              were contributions made in cash during such taxable year ... to an organization
              described in section 170(b)(1)(A) and not—
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/170
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if individual_does_not_elect_to_itemize_deductions_for_taxable_year:
            min(
                nonitemizer_charitable_deduction_cap,
                sum_where(
                    charitable_contribution_of_tax_unit,
                    nonitemizer_cash_contribution_amount_taken_into_account,
                    nonitemizer_cash_contribution_taken_into_account
                )
            )
        else:
            0

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 509 (a)(3)inferredUS Federal › Statutes › Title 26 › § 509 › (a)(3)