Section .1200 - Deduction of Contributions | Midpage

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North Carolina Administrative Code

§ 1200

Section .1200 - Deduction of Contributions

.1201Preliminary Statement .1202Charitable Contributions Defined and Qualified Donees .1203Contributions Limited to Five Percent of Net Income .1204Contributions Fully Deductible .1205Contributions by Corporations Allocating Net Income .1206Contributions Carry‑over Unallowable