受一些限制, 捐赠财产的慈善扣除额等于该财产的公平市价. 然而, the charitable deduction for contributions (from a C corporation) of inventory is generally limited to the donor's adjusted basis in donated property. 在很多情况下, the donor's basis in the property is significantly less than the property's FMV; however, Section 170 (e)(3) of the Internal Revenue Code provides a deduction for corporate contributions of inventory as much as twice the donor's adjusted basis in the property. 这笔财产必须捐赠给公共慈善机构, 谁会为了病人的利益而使用财产, 穷人, 或者未成年的孩子. 扣除额170(e)(3)等于两个数额中较小者:
- The donor's tax basis in the property increased by one-half the difference between FMV and basis; or,
通过利用第170(e)(3)节可以节省大量的额外税收. 例如, 假设零售商拥有市场价值为50美元的过剩库存,000美元，基础为12美元,000. If the retailer donates the inventory or computers to FamilyTech or 海洋银行教材中心 in a 170(e)(3) transaction, 捐款扣除额等于24美元,000, 这是以下数的小数:
例如:$12,000 + 0.5 x ($50,000 - $12,000) = $31,000
例如:$12,000 x 2 = $24,000
The 170(e)(3) benefit is available in the case of contributions to an "intermediary" charity 哪一个 will then distribute the donated property to other charities 哪一个 will use the property for the care of the ill, 穷人, 或者未成年的孩子. 例如, suppose a corporation makes a donation of inventory or computers to FamilyTech or 海洋银行教材中心, 哪一个, 反过来, 将电脑和用品分发给给教师的其他慈善机构.
The donor must obtain a statement from the charity that declares the use of the donated property will meet the requirements of Section 170(e)(3). 家庭科技和海洋银行教育材料中心将向任何捐赠者提供所需的文件. This documentation is required in addition to any "written acknowledgement" that must be obtained to substantiate contributions under the 1993 Tax Act.
而第170(e)(3)条可能为公司提供重大的税收优惠, 哪些公司将库存捐赠给病人, 有需要的, 或婴儿, 为了使税收优惠最大化，必须考虑一些问题. These considerations include: timing of the gift; effect of carryovers; expectations regarding future tax rates; and the effect of inventory price-level changes.