Ocean Bank Center for Educational Materials

Subject to a number of limitations, 捐赠财产的慈善扣除额等于该财产的公平市价. However, (C类公司的)存货捐款的慈善扣除额一般限于捐赠人在捐赠财产中的调整基数. In many situations, the donor's basis in the property is significantly less than the property's FMV; however, 《立博中文版》第170 (e)(3)条规定，公司捐赠的存货扣除额最高可达捐赠人在财产中调整基础的两倍. The property must be donated to a public charity, 谁会为了病人的利益而使用财产, the needy, or minor children. 扣除额170(e)(3)等于两个数额中较小者:

1. The donor's tax basis in the property increased by one-half the difference between FMV and basis; or, 
    
2. 二、赠与人对赠与财产的计税依据.

通过利用第170(e)(3)节可以节省大量的额外税收. For example, 假设零售商拥有市场价值为50美元的过剩库存,000 and basis of $12,000. 如果零售商在170(e)(3)交易中将库存或计算机捐赠给FamilyTech或Ocean Bank Center for Educational Materials, the contribution deduction equals $24,000, which is the computed lesser of:

1. 基差加上市场价值与基差的一半
   Example: $12,000 + 0.5 x ($50,000 - $12,000) = $31,000
    
2. Twice the basis
   Example: $12,000 x 2 = $24,000

如果零售商在不符合第170(e)(3)条规定的交易中捐赠库存, the deduction would be only $12,000.

在向“中介”慈善机构捐款的情况下，可以获得170(e)(3)的利益，然后该慈善机构将捐赠的财产分配给其他慈善机构，这些慈善机构将使用该财产来照顾病人, the needy, or minor children. For example, 假设一家公司向家庭科技或海洋银行教育材料中心捐赠了库存或电脑, which, in turn, 将电脑和用品分发给给教师的其他慈善机构.

捐赠人必须从慈善机构取得声明书，声明捐赠财产的使用将符合第170(e)(3)条的规定。. 家庭科技和海洋银行教育材料中心将向任何捐赠者提供所需的文件. 除了根据1993年税法必须获得的证明捐款的任何“书面确认”之外，还需要提供此文件.

而第170(e)(3)条可能为公司提供重大的税收优惠, which donate inventory to the ill, needy, or infants, 为了使税收优惠最大化，必须考虑一些问题. These considerations include: timing of the gift; effect of carryovers; expectations regarding future tax rates; and the effect of inventory price-level changes.

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