Tax Cuts and Jobs ACT Impact- Guide to Charitable Planning

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The CCH Answer Connect Guide on Charitable Planning explains the implications of the changes made by the Tax Cuts and Jobs Act. affecting the itemized deduction for certain charitable contributions made during the year to charities, governments and other qualified organizations. Discussed in this volume are the increased percentage limit for charitable contributions, the repeal of the deduction previously allowed for amounts paid for college athletic seating rights and the repeal of the substantiation exception.