Charitable Contributions That Are Not Used During the Current Year

question 52

True/False

Charitable contributions that are not used during the current year can be carried forward for five years, without regard to whether the taxpayer is an individual or a corporation.

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Definitions:

Job Enlargement

The process of increasing the number and variety of tasks that an employee performs, aiming to enhance job satisfaction and performance.

Technostress

The stress caused by new and advancing technologies in the workplace.

Job Rotation

A variation of job enlargement in which workers are exposed to a variety of specialized jobs over time.

Herzberg's Two-Factor Theory

A theory proposing that job satisfaction and dissatisfaction arise from two distinct sets of factors—motivators (e.g., achievements) and hygiene factors (e.g., salary).