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Program

Deduction for Charitable Contributions, Other than Education and Health

Department: Treasury

The cabinet-level department or independent agency responsible for the program

Agency: Internal Revenue Service

The specific agency or sub-agency that administers the program

Program Type:Tax Expenditure

The functional category of the program
In Official FIP? Not represented

(Detail row added beneath broader Treasury carrier program or tax-expenditure layer.)

Confidence Level: Detail / zero-carry

Authorizing Statute: 26 U.S.C. 170

Funding Status: See carrier row

Primary Source: https://obamaadministration.archives.performance.gov/federalprograminventory.html

Notes: Deduction for Charitable Contributions, Other than Education and Health nested beneath Treasury tax expenditure detail layer.

Additional details about data sources and custom mapping of data are available on the Data Details page.

Outlays (millions)

Actual money spent in FY2024

$0

Source: Account-group/reference mapping (medium confidence)

Obligations (millions)

Money the government committed to spend in FY2024

$0

Source: Account-group/reference mapping (medium confidence)

Budget Authority (millions)

The amount Congress authorized agencies to commit

$0

Source: 0 entered intentionally; this is a detail row nested under ‘Treasury tax expenditure detail layer’ to increase program visibility without double counting. See Fiscal Method.

Revenue Loss (millions)

Estimated revenue not collected due to tax policy (tax expenditures)

$0

Source: Account-group/reference mapping (medium confidence)

Primary Amount

The primary fiscal measure used for the program

$0

Dollar Basis

The primary fiscal measure used for the program

Revenue Loss

Note: Detail row added from statute/authorization-first review plus archived agency plans/reports layer; dollars remain on the broader carrier row ‘Treasury tax expenditure detail layer’.

Dollar Quality

How directly the dollar amount reflects observed data

Carry-Zero

Actual = reported or observed spending, Estimated = derived from modeling or mapping, Carry-Zero = structural row with no direct dollars