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USCPA考试重点：个人所得税慈善赠与税收制

来源：高顿网校 2014-11-18

　　高顿网校USCPA责任小编在此为各位学员提供以下考试辅导相关内容仅供参考，希望能够给大家带来帮助！

　　Smith, a single individual, made the following charitable contributions during the current year. Smith’s adjusted gross income is $60,000.

　　个人所得税慈善赠与税收制

　　Donation to Smith’s church $5,000

　　Art work donated to the local art museum

　　(Smith purchased it for $2,000 four months ago and a local art dealer appraised it for) 3,000

　　Contribution to a needy family 1,000

　　What amount should Smith deduct as a charitable contribution?

　　a. $5,000

　　b. $8,000

　　c. $9,000

　　d. $7,000

　　Explanation

　　Choice "d" is correct. This question is asking for the actual deduction and requires the candidate to determine which items are deductible charitable contributions. The $5,000 donation to the church is allowable. The artwork donated to the local art museum is deductible to its basis, $2,000. Although it is appreciated property, Smith held the property for only four months, making it short-term capital gain property. Donations of short-term capital gain property are deductible to the donor to the extent of his/her adjusted basis. The contribution to a needy family is not a deductible contribution, as it was not made to a qualifying organization.

　　Choice "a" is incorrect. This choice excludes the donation of the artwork to the art museum.

　　Choice "b" is incorrect. This choice erroneously includes the donation of the artwork at the art's fair market value.

　　Choice "c" is incorrect. This choice includes all three contributions. It erroneously includes the artwork at its fair market value as well as including the donation to the needy family, which is not a deductible donation.

　　小编温馨寄语：所有的成功都不是一蹴而就的，而是万分的努力与汗水。

扫一扫微信，*9时间获取USCPA考试时间提醒，体验全新备考方式

高顿网校特别提醒：已经报名2014年USCPA 考试的考生可按照复习计划有效进行！另外，高顿网校2013年USCPA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。

　　报考指南：2014年USCPA报考指南
　　考前冲刺：USCPA 考试试题考试辅导
　　高清网课：USCPA网络课程

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