What is the irs code for charitable donations?

Any charitable contribution (as defined in subsection (c)) whose payment is made within the tax year will be allowed as a deduction. You can deduct charitable contributions of money or property made to qualified organizations by itemizing your deductions. You can generally deduct up to 50 percent of your adjusted gross income, but in some cases limits of 20 percent and 30 percent apply. The search for tax-exempt organizations uses deductibility status codes to identify these limitations.