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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3022U

deduction for certain charitable contributions

Official textlegislature.idaho.govlast amended
63-3022U.  A taxpayer may deduct from taxable income the amount by which the taxpayer must reduce a charitable contribution deduction under section 170(d)(1)(B) or 170(d)(2)(B) of the Internal Revenue Code. The amount allowed to a part-year resident or nonresident will be determined pursuant to section 63-3026A(6), Idaho Code. This deduction shall not apply to the calculation set forth in section 63-3022L, Idaho Code.
Amendment history

63-3022U, added 2015, ch. 19, sec. 1, p. 25; am. 2018, ch. 5, sec. 1, p. 11.

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In this chapter (40 sections)
  1. 63-3022 · Adjustments to taxable income
  2. 63-3022A · Deduction of certain retirement benefits
  3. 63-3022B · Deduction for Energy efficiency upgrades
  4. 63-3022C · Deduction for alternative energy device at residence
  5. 63-3022D · Deduction of expenses for household and dependent care…
  6. 63-3022E · Household deduction for dependents sixty-five years of age…
  7. 63-3022F · Computation of tax where taxpayer restores substantial…
  8. 63-3022G · Moneys paid to Japanese-Americans for reparations for World…
  9. 63-3022H · Deduction of capital gains
  10. 63-3022I · Adoption expenses
  11. 63-3022J · Deduction of value for technological equipment
  12. 63-3022K · Medical savings account
  13. 63-3022L · Individuals who are owners of an interest in a pass-through…
  14. 63-3022M · Expenses and interest relating to tax exempt income
  15. 63-3022N · Marriage penalty adjustment
  16. 63-3022O · Adjustment — Property acquired after September 10, 2001 —…
  17. 63-3022P · Health insurance costs
  18. 63-3022Q · Long-term care insurance
  19. 63-3022R · certain loss recoveries
  20. 63-3022S · Income earned on an Indian Reservation
  21. 63-3022U · deduction for certain charitable contributions
  22. 63-3022V · deduction for first-time home buyers
  23. 63-3023 · Transacting business
  24. 63-3024 · Individuals’ tax and tax on estates and trusts
  25. 63-3024A · Food tax credits and refunds
  26. 63-3024B · Idaho tax rebate fund
  27. 63-3025 · Tax on corporate income
  28. 63-3025A · Franchise tax
  29. 63-3025B · Organizations exempt from the tax imposed by this chapter
  30. 63-3025C · Corporations exempt from minimum tax
  31. 63-3025D · Payment for dependents sixty-five years of age or older or…
  32. 63-3026 · Computing Idaho taxable income of resident individuals,…
  33. 63-3026A · Computing Idaho taxable income of part-year or nonresident…
  34. 63-3026B · affected business entities — state and local taxation…
  35. 63-3027 · Computing Idaho taxable income of multistate or unitary…
  36. 63-3027A · Computing Idaho taxable income of corporations not subject…
  37. 63-3027B · Water’s-edge election
  38. 63-3027C · Election is binding — Treatment of dividends
  39. 63-3027D · Presumptions and burdens of proof
  40. 63-3027E · Operative dates
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