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§ 7.16 RULES FOR SPOUSESEXAMPLE 7.25In 2005, D had an excess charitable contribution of $50,000, which was to be carried to thefive succeeding tax years. In 2008, D had a net operating loss, which she was able to carryback to 2005. The excess contribution of $50,000 for 2005 could not have been increasedby reason of the fact that D’s adjusted gross income for 2005 (on which the excesscontribution was based) was subsequently decreased by the carryback of the net operatingloss from 2008. In addition, in determining under the general rule concerning net operatingloss carryovers the amount of the net operating loss for any year subsequent to thecontribution year that is a carryback or carryover to tax years succeeding the contribution year,the amount of contributions made to public charitable organizations is limited to the amount ofthe contributions that did not exceed 50 percent of the donor’s contribution base, computedwithout regard to any of the net operating loss deduction modifications rules, a for thecontribution year. Thus, D had a net operating loss in 2008 that was carried back to 2005and in turn to 2006—but D had made charitable contributions in 2005 to public charitableorganizations. In determining the maximum amount of the charitable contributions that wasdeductible in 2005, for purposes of determining the taxable income for 2005 deductibleunder the general rule from the 2008 loss to ascertain the amount of that loss (which wascarried back to 2006), the 50 percent limitation was based on D’s adjusted gross income for2005 computed without taking into account the net operating loss carryback from 2008 andwithout making any of the modifications. baIRC § 172(d).bReg. § 1.170A-10(d)(2).The amount of the charitable contribution from a preceding tax year that istreated as paid in a current tax year (the deduction year) may not be reducedbecause a net operating loss carryback is available as a deduction in the deductionyear. Additionally, in determining 118 the amount of the net operating loss,for any tax year subsequent to the deduction year, that is a carryback or carryoverto tax years succeeding the deduction year, the amount of contributionsmade to public charitable organizations in the deduction year must be limited tothe amount of the contributions that were actually made in the deduction yearand those that were treated as paid in that year. 119 Moreover, these contributionsmay not exceed the 50 percent limitation or, in the case of capital gain property,the 30 percent limitation, computed without regard to any of the net operatingloss deduction modifications 120 for the deduction year. 121§ 7.16 RULES FOR SPOUSESIf a husband and wife:1. File a joint return for a contribution year,2. Compute an excess charitable contribution for that year, and3. File separate returns for one or more of the five tax years immediatelysucceeding the contribution year,118IRC § 172(b)(2).119Reg. § 1.170A-10(d)(3).120IRC § 172(d).121Reg. § 1.170A-10(d)(3). 215