¹John C. Todd, 118 TC 334 (2002).

²Under Sec. 170(b)(1)(F), these limits are actually a percentage of the contribution base, which is AGI without regard to any net operating loss (NOL) carryback. Thus, carrying back NOLs does not reduce the percentage limit for donations in the carryback year. 

³Although Sec. 501(c)(3) also includes exempt organizations created for the purpose of testing for public safety, such organizations are not included in Sec. 170(c). Thus, they are categorized as Sec. 501(c)(3) organizations, but do not qualify to receive deductible contributions.

⁴For example, under Sec. 509(a)(2), fee-for-service charities may not receive more than one third of their support from net investment income and unrelated business income.

⁵Sec. 4942(j)(5) provides a special rule for extended-care facilities for the elderly, disabled or children, operating continuously since May 26, 1969. Such facilities need to meet only the support test to be categorized as private operating foundations.

⁶See note 1, supra.