Given a passage and a query based on the passage, generate an unambiguous, concise and simple answer to the query from information in the passage. Note that the answer may not be present in exact form.

Input: Consider Input: Average charitable donations by income. The short answer is that the average itemized tax return includes $4,790 in charitable deductions, but that doesn't tell the entire story. First, not everyone who donates to charity can use the charitable deduction. To get the tax break, you need to itemize deductions on your tax return. The IRS has long required taxpayers to subtract the value of anything they receive in return for a charitable contribution before taking a deduction, so someone who gets a $5 tote bag for a $50 donation to a public TV station, for example, can only deduct $45. The national average in 2015 for deductions for state and local taxes, or SALT, was $12,471, and sponsors of the new tax law said the $10,000 cap combined with lower rates should protect most Americans from facing a higher tax bill. As a result, nonprofits are pushing Republicans to include something else in their tax plan that they say would increase charitable donations, but keep taxes simple: They want something called a universal charitable deduction, which taxpayers would get on top of the standard deduction. De Leon is proposing that California provide a credit on its state income tax for amounts given to a state charitable fund as a way to get around the part of the new federal tax law that limits deductions for state income taxes but not for charitable contributions. You may deduct charitable contributions of money or property made to qualified organizations if you itemize your deductions. Generally, you may deduct up to 50 percent of your adjusted gross income, but 20 percent and 30 percent limitations apply in some cases. Nonprofits Fear House Republican Tax Bill Would Hurt Charitable Giving Even though Republicans promise to preserve the deduction for charitable donations, nonprofits say other proposed changes in the bill could discourage as much as $13 billion in annual giving. Accessibility links Charitable Contribution Deductions. This article generally explains the rules covering income tax deductions for charitable contributions by individuals. You can find a more comprehensive discussion of these rules in Publication 526, Charitable Contributions, and Publication 561, Determining the Value of Donated Property. For information about the substantiation and disclosure requirements for charitable contributions, see Publication 1771. “The tax benefit of a federal or state charitable contribution is not regarded as a return benefit that negates the charitable intent,” the IRS memo said, citing federal tax court rulings in 1985, 1989, and 1991. Deductions for charitable gifts do not face the same limit as deductions for state and local taxes, a fact California and New Jersey want to exploit. Query: average charitable deduction

Output: The average itemized tax return includes $4,790 in charitable deductions


Input: Consider Input: How long should I keep tax returns? In most cases, you should plan on keeping tax returns along with any supporting documents for a period of at least three years following the date you filed or the due date of your tax return, whichever is later. If, for example, you find that you failed to claim a credit on an old return that would've given you a refund, you can amend that return using Form 1040X within three years of its original filing date, or within two years of the date you paid taxes for that return -- whichever is later. Holding on to your old tax records can also work out in your favor. Just as the IRS gets three years to re-examine old tax returns, so, too, can individual tax filers claim refunds up to three years after the fact. How Long Should I Keep My Tax Returns? Don't be too quick to toss out your old tax returns. You should hang onto those forms for a minimum of three years -- sometimes more. That said, the IRS will advise you to keep your old tax returns and records even longer in the following situations: You failed to report income for a given year, and that amount exceeds 25% of the gross income shown on your return. You filed a fraudulent return. You didn't file a return for a given tax year. That said, the IRS will advise you to keep your old tax returns and records even longer in the following situations: 1  You failed to report income for a given year, and that amount exceeds 25% of the gross income shown on your return. 2  You filed a fraudulent return. 3  You didn't file a return for a given tax year. Tax returns sent on or before the deadline. You should keep your records for at least 22 months after the end of the tax year the tax return is for. If you send your 2015 to 2016 tax return online by 31 January 2017, keep your records until at least the end of January 2018. It's natural to want to clear out your filing cabinets and free up more space, but when it comes to tax returns, you shouldn't be too quick to toss out old information. The IRS gets three years from each year's tax filing deadline to audit and reassess old returns. Editor’s Note: If your tax return is still buried under a pile of papers next to your computer, it’s probably time to do a little organizing. To help get you set we asked Anna Sandall of the Tax Institute the best practices involved in keeping tax records including how long you should hold onto those past returns. So for example, if you filed your 2015 tax return on February 1, 2016, you should have kept the return and supporting documents until at least April 15, 2017. What tax records should I keep? You should keep every tax return and supporting forms. This includes W-2s, 1099s, expense tracking, mileage logs if you itemize and other documents. So why is keeping tax returns for three years important? Keeping tax returns for the three-year time period is tied to the IRS statute of limitations. Query: how long do i keep my tax return?

Output: In most cases, you should plan on keeping tax returns along with any supporting documents for a period of at least three years following the date you filed or the due date of your tax return.


Input: Consider Input: Eventually, radiation pressure from the star blows away the envelope and the new star begins its evolution. The properties and lifetime of the new star depend on the amount of gas that remains trapped. A star like our sun has a lifetime of about 10 billion years and is just middle-aged, with another five billion years or so left. And once the fusion reactions begin, they exert an outward pressure. As long as the inward force of gravity and the outward force generated by the fusion reactions are equal, the star remains stable. Clouds of gas are common in our galaxy and in other galaxies like ours. These clouds are called nebulae. A typical nebula is many light-years across and contains enough mass to make several thousand stars the size of our sun. The majority of the gas in nebulae consists of molecules of hydrogen and helium--but most nebulae also contain atoms of other elements, as well as some surprisingly complex organic molecules. STAR BIRTHS are started when the interstellar matter in gas clouds, such as the Eagle Nebula shown here, compresses and fuses. Irregularities in the density of the gas causes a net gravitational force that pulls the gas molecules closer together. NGC 6326, a planetary nebula with glowing wisps of outpouring gas that are lit up by a binary central star. A planetary nebula, often abbreviated as PN or plural PNe, is a kind of emission nebula consisting of an expanding, glowing shell of ionized gas ejected from old red giant stars late in their lives. A star is born when atoms of light elements are squeezed under enough pressure for their nuclei to undergo fusion. All stars are the result of a balance of forces: the force of gravity compresses atoms in interstellar gas until the fusion reactions begin. Most planetary nebulae form at the end of the star's life, during the red giant phase, when the outer layers of the star are expelled by strong stellar winds. After most of the red giant's atmosphere is dissipated, the ultraviolet radiation of the hot luminous core, called a planetary nebula nucleus (PNN), ionizes the ejected material. A planetary nebula, abbreviated as PN or plural PNe, is a kind of emission nebula consisting of an expanding, glowing shell of ionized gas ejected from red giant stars late in their lives. The word nebula is Latin for mist or cloud, and the term planetary nebula is a misnomer that originated in the 1780s with astronomer William Herschel because, when viewed through his telescope, these objects resemble the rounded shapes of planets. Herschel's name for these objects was popularly adopted and A planetary nebula, often abbreviated as PN or plural PNe, is a kind of emission nebula consisting of an expanding, glowing shell of ionized gas ejected from old red giant stars late in their lives.[2] The word nebula is Latin for mist or cloud, and the term planetary nebula is a misnomer that originated in the 1780s with astronomer William ... Theoretical models predict that planetary nebulae can form from main-sequence stars of between one and eight solar masses, which puts the progenitor star's age at greater than 40 million years. Although there are a few hundred known open clusters within that age range, a variety of reasons limit the chances of finding a planetary nebula within. Planetary nebula - Membership in clusters. 1  Planetary nebulae have been detected as members in four Galactic globular clusters: Messier 15, Messier 22, NGC 6441 and Palomar 6. Query: at what point does a star form from a nebula


Output: A star is born when atoms of light elements are squeezed under enough pressure for their nuclei to undergo fusion.


