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§ 7.16 RULES FOR SPOUSESEXAMPLE 7.26 (CONTINUED)The joint excess charitable contribution of $20,000 had to be treated as having been paid to apublic charitable organization in the five succeeding tax years. In 2006, the portion of theexcess treated as paid by H and W was $3,000 and in 2007 the portion of the excess treatedas paid was $7,000. Thus, the unused portion of the excess charitable contribution made inthe contribution year was $10,000 ($20,000 − $3,000 [amount treated as paid in 2006] +$7,000 [amount treated as paid in 2007]). Because H and W filed separate returns in 2008,$6,000 of the $10,000 was allocable to H and the remaining $4,000 was allocable to W. Thiswas determined as follows:$12,000 (excess charitable contributionsmade by H (based on separate returncomputation) in 2000$20,000 (total excess charitablecontributions made by H and W (basedon separate return computation) in 2005$8,000 (excess charitable contributionsmade by W (based on separate returncomputation) in 2005$20,000 (total excess charitablecontributions made by H and W (based onseparate return computation) in 2005× $10,000 = $6,000× $10,000 = $4,000In 2008, H had a contribution base of $70,000 and he contributed $14,000 in cash to a publiccharitable organization. In that year, W had a contribution base of $50,000 and she contributed$10,000 in cash to a public charitable organization. Accordingly, H was able to properly claim acharitable contribution deduction of $20,000 in 2008 and W was able to properly claim acharitable contribution deduction of $14,000 in 2008. H’s $20,000 deduction consisted of the$14,000 contribution in 2008 and the $6,000 carried over from 2005 and treated as a charitablecontribution paid by him to a public charitable organization in 2005. W’s $14,000 deductionconsisted of the $10,000 contribution in 2008 and the $4,000 carried over from 2005 andtreated as a charitable contribution paid by her to a public charitable organization in 2008.HWAvailable charitable contribution carryover $6,000 $4,00050% of contribution base 35,000 25,000Contributions of cash made in2008 to public charitableorganizations (no other contributions) 14,000 10,000$21,000 $21,000Amount of excess contributions treated as paid in 2008:The lesser of $6,000 (available carryover of H to 2008) or $21,000(excess of 50% of contribution base ($35,000) over contributionsactually made in 2008 to a public charitable organization ($14,000) $6,000The lesser of $4,000 (available carryover of W to 2008) or $15,000(excess of 50% of contribution base ($25,000)) over contributionsactually made in 2008 to a public charitable organization ($10,000) $4,000For purposes of this example, it was assumed that H and W did not make any contributionsof capital gain property during the years involved. Had they done so, however, there wouldhave been similar adjustments based on the 30 percent limitation. aaId. 217