| Agi | 100,000 |
| 60% contribution | |
| 60% limit | 60000 |
| Allowable 60% deduction | |
| 50% contribution painting | |
| 50% agi contribution limit | |
| Allowable 50% deduction | |
| 30% contribution stocks | |
| 30% agi contribution limit | |
| remaining 50% agi contribution limit | |
| allowable 30% deduction | |
| Deductible charitable contribution |
| Agi | 100,000 | |
| item | cost | FMV |
| stock | 5,000 | 22,000 |
| painting | 5,000 | 3,000 |
| food/clothes | 400 | 250 |
| Cash | 8,000 | 8,000 |
