--- In [email protected], "shempmcgurk" 
<[EMAIL PROTECTED]> wrote:
> --- 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".
*********************

Yeah, it is:

"One very important point to understand about capital gains income is 
that, to determine your normal tax bracket for capital gains, your 
capital gain income is added to your regular income and you use the 
total... not just the portion related to your earned income. Then 
you're able to use Schedule D to compute your tax using a preferred 
tax rate on your long-term capital gain."

http://www.fool.com/taxes/2001/taxes010105.htm




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