charitable deduction

charitable deduction

A deduction for a contribution to a charitable enterprise that has qualified for tax-exempt status in accordance with IRC (26 USCA) ¡ì 501(c)(3) and is entitled to be deducted in full by the donor from the taxable estate or from gross income. See CHARITABLE CONTRIBUTION(2); CHARITABLE ORGANIZATION. [Cases: Internal Revenue 3337; Taxation 1031.1. C.J.S. Internal Revenue ¡ì¡ì 186, 212, 215¨C222, 276; Taxation ¡ì¡ì 1738¨C1739.]
What is the legal equivalent of the term charitable deduction in Chinese?
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