The deduction for charitable contributions under M.G.L. c. 62(B)(a)(13) is not available to entities taxable under M.G.L. c. 62.
(a) Fiduciaries. All fiduciary taxpayers that claim a deduction for charitable contributions, including those that deduct charitable contributions from federal income tax pursuant to Code § 170, shall deduct qualifying charitable contributions under M.G.L. c. 62, § 3(B)(a)(2) and not under M.G.L. c. 62 § 3(B)(a)(13).
(b) Flow-through Entities.
1. Partners take charitable contributions separately as each partner's distributive share of the partnership's charitable contribution. (See Code § 702(a)).
2. S corporation shareholders take charitable contributions separately as each shareholder's share of the S corporation's charitable contribution deduction. (See Code § 1366(a)(1)).
(c) Corporate Trusts. Corporate trusts may not claim the deduction because under M.G.L. c. 62, § 8(a), a corporate trust is not allowed to claim deductions under M.G.L. c. 62, § 3(B).