JCT Publishes List of Expiring Tax Provisions | Planned Giving Design Center

JCT Publishes List of Expiring Tax Provisions | Planned Giving Design Center: The Joint Committee on Taxation has published a list of expiring tax provisions for 2011 through 2012. Charitable provisions that expired on December 31, 2011 include enhanced charitable deductions for contributions of food inventory, book inventories to public schools, and corporate contributions of computer equipment for educational purposes; a basis adjustment to stock of S corporations making charitable contributions of property; and most, notably, tax-free distributions from individual retirement plans for charitable purposes.