Comparative law notes
1. An American English term. It is a US legal instrument. 2. In Hungary, it is comparable to the possibility that the donation can be enforced as a corporation tax allowance.
jótékonysági hozzájárulások levonása (az adóalapból)
főnév
partial
charitable contributions deduction
noun
Definitions of charitable contributions deduction
under US law, an amount given to charity that can be subtracted from someone's income before calculating how much tax they owe
A corporation's charitable contributions deduction is limited to 10% of its taxable income.