Scot (Canada) [citation needed] Tesla Motors; Traffic (United States) UD Trucks; Volvo Trucks (different models for U.S. market) Walter (United States) White; Western Star Trucks; Zeligson (United States)
50% Limit The 50% limit applies to the total of all charitaÂ­ble contributions you make during the year. This means that your deduction for charitable contriÂ­butions cannot be more than 50% of your adjusÂ­ted gross income for the year.
Contributions which do not exceed the annual exclusion amount (now $13,000 per donee per year) are not implicated since, even if they are subject to gift tax, they are specifically excluded. However, contributions exceeding $13,000 each year to a social welfare organization may risk a gift tax. If gift tax is imposed on contributions to social welfare organizations which exceed the $13,000 annual exclusion, there may be some potential defenses.