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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 05C .1202

Charitable Contributions Defined And Qualified Donees

Official textreports.oah.state.nc.us

Last amended: Authority G.S. 105-130.9; 105-202; 105-262; Eff. February 1, 1976; Repealed Eff. October 31, 1981.

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In this chapter (40 sections)
  1. 17-05c-0902 · Payroll Accounting Method
  2. 17-05c-0903 · Compensation
  3. 17-05c-0904 · The Term Employee
  4. 17-05c-0905 · Include In Payroll Factor
  5. 17-05c-0906 · Denominator Of Payroll Factor
  6. 17-05c-0907 · Numerator Of Payroll Factor
  7. 17-05c-0908 · Corporations Utilizing Common Paymaster
  8. 17-05c-1001 · Sales Made In General Business Operations
  9. 17-05c-1002 · Sales Incidental To General Business Operations
  10. 17-05c-1003 · Sales Made In Other Type Of Business Activity
  11. 17-05c-1004 · Numerator
  12. 17-05c-1005 · What Sales Of Tangible Personal Property Are In This State
  13. 17-05c-1006 · Sales Factor: Sales To United States Government
  14. 17-05c-1007 · Numerator: Other Receipts Constituting Business Income
  15. 17-05c-1101 · Railroad Companies
  16. 17-05c-1102 · Telephone Companies
  17. 17-05c-1103 · Motor Carriers Of Property And/Or Passengers
  18. 17-05c-1104 · Telegraph Companies
  19. 17-05c-1105 · Excluded Corporations
  20. 17-05c-1201 · Preliminary Statement
  21. 17-05c-1202 · Charitable Contributions Defined And Qualified Donees
  22. 17-05c-1203 · Contributions Limited To Five Percent Of Net Income
  23. 17-05c-1204 · Contributions Fully Deductible
  24. 17-05c-1205 · Contributions By Corporations Allocating Net Income
  25. 17-05c-1206 · Contributions Carry-Over Unallowable
  26. 17-05c-1301 · Amortization Over 60 Month Period
  27. 17-05c-1302 · Certification Of Facilities Required
  28. 17-05c-1401 · Preliminary Statement
  29. 17-05c-1402 · Tax-Exempt Bonds
  30. 17-05c-1403 · Taxable Bonds
  31. 17-05c-1404 · Definition Of Bond
  32. 17-05c-1501 · Preliminary Statement
  33. 17-05c-1502 · Differences Between North Carolina And Federal Provisions
  34. 17-05c-1503 · Definition Of Net Economic Loss
  35. 17-05c-1504 · Income Not Taxable
  36. 17-05c-1505 · Procedure For Deducting A Net Economic Loss
  37. 17-05c-1506 · Corporations Apportioning Their Net Income
  38. 17-05c-1507 · Corporation Sustaining Loss Entitled To Deduction
  39. 17-05c-1601 · Preliminary Statement
  40. 17-05c-1602 · Deductions For Payments To And Charges By
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