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PERCENTAGE LIMITATIONSa year intervening between the contribution year and the succeeding yearinvolved.If a donor, in any one of the five tax years succeeding a contribution year,elects to utilize the standard deduction instead of itemizing deductions allowablein computing taxable income, the lesser of these three amounts must be treatedas paid (but not allowable as a deduction) for the year of the election. 51 This ruleapplies because the standard deduction is deemed to include the charitable contributiondeduction (for the taxpayer who does not itemize his or her tax deductions);absent this rule, a taxpayer would, in effect, receive a double deduction fora charitable contribution.These rules may be illustrated by the following three examples, which show,on a more technical basis, how these rules operate.EXAMPLE 7.5B had a contribution base for 2005 of $20,000 and for 2006 of $30,000. In 2005, Bcontributed $12,000 in money to PC, a public charitable organization; in 2006, B contributed$13,500 in money to PC. B was able to properly claim a charitable contribution deduction of$10,000 (50% of $20,000) for 2005. The excess of $2,000 ($12,000 – $10,000) constituted acharitable contribution carryover which was treated as a charitable contribution paid by B to apublic charitable organization in the five tax years immediately succeeding 2005 in order oftime. B was able to claim a charitable contribution deduction of $15,000 (50% of $30,000) in2006. This $15,000 consisted of the $13,500 contribution to PC in 2006 and $1,500 of the$2,000 carried over from 2005. The $1,500 contribution treated as paid in 2006 was computedas follows:2005 excess contributions $2,00050% of B’s contribution base for 2006 $15,000Less:Contributions actually made in 2006 to a public charitableorganization 13,500Contributions made to public charitable organizations inyears prior to 2005 treated as having been paid in 2006 0$13,500Balance $1,500Amount of 2005 excess charitable gift treated as paid in 2006 is $1,500: the lesser of $2,000(2005 excess contributions) or $1,500 (excess of 50% of contribution base for 2001 ($15,000)over the sum of the contributions to a public charitable organization actually made in 2006($13,500) and the contributions to public charitable organizations made in years prior to 2005treated as having been paid in 2006 ($0). Thus, $1,500 of the contribution made by B in 2005is treated, for tax purposes, as having been paid in 2006. The remaining $500 is carried forwardfor possible use in 2007, depending on B’s other tax circumstances.If the excess contributions made by B in 2005 had been $1,000 instead of $2,000, theamount of the 2005 excess contributions treated as paid in 2006 would have been $1,000rather than $1,500. In this situation, there would not be any carryover for 2007. aaReg. § 1.170A-10(b)(2), Example (1).51Reg. § 1.170A-10(b)(2). 196