TITLE: 830 CMR 62.3.2: Deduction for Charitable Contributions
SUMMARY OF REGULATION:
This new regulation, 830 CMR 62.3: Deduction for Charitable Contributions, promulgated December 21, 2001, explains the new deduction that is available under the personal income tax for charitable contributions. The regulation explains that Massachusetts will follow the federal rules to determine deductibility, substantiation, and record-keeping. Taxpayers may claim the deduction in Massachusetts even if they do not itemize deductions on their federal income tax return. The deduction will be available for charitable contributions made on or after January 1, 2001.
Regulation Promulgated 12/21/01
Massachusetts Department of Revenue
Rulings and Regulations Bureau
100 Cambridge Street, 7th floor
Boston, Massachusetts 02114
FAX: (617) 626-3290
December 21, 2001
People also viewed...
You recently viewed...
Personalization is OFF. Your personal browsing history at Mass.gov is not visible because your personalization is turned off. To view your history, turn your personalization on.
Learn more on our .
*Recommendations are based on site visitor traffic patterns and are not endorsements of that content.