Charitable deductions question

Mar 11, 2008 1 Replies

At what AGI level, do these deductions start to phase out or become meaningless?


For a couple filing joint in 2007, deductions are excluded by 3% of the excess over $156,400. So, from an example of this at

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AGI $339,450 Less: threshold amount -156,400 Excess over threshold: $183,050 Multiplier x .03 Reduction required $ 5,491.50 Unreduced deductions $ 23,700 Less: reduction required - 5,491.50 Deductions that may be claimed: $ 18,208.50

To be clear, a couple making $339K (uh, that's pretty high, as in top

1%) loses $5492 of their deductions.

I suppose it can only become meaningless if their donations are so small the 3% wipes it out, but then, it was pretty meaningless in the first place, no?

Joe

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