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Heron Corporation, a Calendar Year C Corporation, Had an Excess

question 17

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Heron Corporation, a calendar year C corporation, had an excess charitable contribution for 2018 of $5,000. In 2019, Heron made a further charitable contribution of $20,000. Heron's 2019 deduction is limited to $15,000 (10% of taxable income). The 2019 contribution must be applied first against the $15,000 limitation.


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