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§ 7.5 FIFTY PERCENT LIMITATIONThe carryover provisions do not apply to contributions made out of anestate. The provisions do not apply to a trust unless the trust is a private foundationwhich is allowed 39 a charitable deduction subject to the provisions applicableto individuals. 40§ 7.5 FIFTY PERCENT LIMITATIONThe maximum federal income tax charitable contribution deduction for a taxyear for an individual is 50 percent of the individual’s contribution base.(a) General RulesAn individual’s charitable contributions made during a tax year to one or morepublic charitable organizations, when the gifts are of money, are deductible tothe extent that the contributions in the aggregate do not exceed 50 percent of theindividual’s contribution base for the tax year. 41This limitation applies with respect to gifts to public and publicly supportedcharitable organizations, private operating foundations, governmental units, andcertain types of foundations. 42A contribution to a charitable organization that is not a public charitableorganization does not qualify for the 50 percent limitation, notwithstanding thefact that the organization makes the contribution available to a public charitableorganization. 43These rules are illustrated by the following two examples (in these, and in allother examples concerning individuals in this chapter, the individual donor (ordonors) reports his or her income to the IRS on a calendar year basis).EXAMPLE 7.1A had, for 2005, a contribution base of $100,000. During 2005, she made charitable contributionsof money to a church, a university, and a hospital (each of which is a public charitableorganization), totaling $45,000, and made no other charitable gifts in that year. A was allowed afederal income tax charitable contribution deduction for 2005 for the $45,000. (Her maximumallowable deductible giving for 2005 was $50,000, that is, 50% of $100,000.)EXAMPLE 7.2H and W (husband and wife) had, for 2005, a contribution base of $150,000. During that year,H made charitable contributions of money to a hospital, totaling $30,000; during thatcontribution year, W made charitable contributions of money to a school, totaling $40,000.Neither H nor W made any other charitable gifts in 2005. Filing jointly, H and W were able toproperly claim a charitable contribution deduction of $70,000 for 2005. (Their maximumallowable deductible charitable giving for 2005 was $75,000, that is, 50% of $150,000.)39Reg. § 1.642(c)-4.40Reg. § 1.170A-10(a)(3).41IRC § 170(b)(1)(A); Reg. § 1.170A-8(b).42IRC § 170(c)(1), (2). See § 3.4.43Reg. § 1.170A-8(b). 193