--- In [email protected], bbrigante <[EMAIL PROTECTED]> 
wrote:
> --- In [email protected], "shempmcgurk" 
> <[EMAIL PROTECTED]> wrote:
> > ...but according to the poster, Gratzon didn't offer MMY 
> > his "income", he offered him his "money" or "all of his stock in 
> > Telegroup".  Both his "money" (and, yes, there may be a bit that 
> > represented "income" in there) and his Telegroup stock were 
assets 
> > which he could donate to charity as he saw fit.
> > 
> > I'm not an accountant but I don't think there is a restriction 
on 
> > how much of one's assets one can give a recognized charity 
(giving 
> > to individuals is an entirely different matter...that can 
trigger a 
> > gift tax if the annual gift is more than $11,000).  Yes, there 
is a 
> > limit on how much of that gift can be deducted against adjusted 
> > gross income each year (I think you've got 6 years to deduct it, 
> > each year a maximum of 20% of AGI), but I don't think there's a 
> > limit to have much of your assets you can donate.
> 
> ***********
> 
> The stock was Gratzon's from day one, as he founded Telegroup, so 
the 
> gains in the stock price (from zip, which is what he paid) to 
> whatever value the stock had when he parted with it, would have 
been 
> subject to capital gains tax, and the 50% limit on deductability 
> would have applied.

...but you said it was a 50% limit on income.  Capital gain is 
not "income".




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