Revenue Rulings - Rev. Rul. 59-129
GiftLaw Note:
The Salvation Army is a church or a convention or association of churches within the meaning of section 170(b)(1)(A)(i) of the Internal Revenue Code of 1954. Accordingly, contributions made by individuals to such organization will be deductible in computing their taxable income to the extent that the aggregate of the contributions allowed as a deduction under section 170(b)(1)(A) of the Code does not exceed ten percent of the individual donor's adjusted gross income. Any such contributions in excess of ten percent of adjusted gross income should be taken into account in computing the amount allowable as a deduction subject to the general limitation of 20 percent of adjusted gross income provided in section 170(b)(1)(B) of the Code.