Charitable Contribution and Donor Relation Considerations for 501(c)(3) Organizations

Donors that make contributions to charitable organizations recognized under Section 501(c)(3) of the Internal Revenue Code of 1986, as amended (the “Code”), may claim an individual income tax deduction under Section 170 (all subsequent references to “Section” shall mean Sections of the Code). For donors, this is often a persuasive factor in deciding whether to...