Each year IRS adjusts charitable gift premium rules, tax tables, personal exemptions, standard deductions and other tax provisions. Here are the key charitable figures for 2013 from Rev. Proc. 2012-41, 2012-45 IRB 539.
Charitable deductions not reduced for insubstantial donor benefits2013 safe harbors. Donors needn’t reduce their charitable deductions when they receive low-cost articles or items of "insubstantial value" under Rev. Proc. 90-12, 1990-1 CB 471 and successor rulings. Reg. §1.170A-13(f)(8).
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