GenerUs Inc.'s board of directors approved a charitable cash contribution to FoodBank, a qualified nonprofit organization, in November of 2019.GenerUs made payment to FoodBank on February 2, 2020.GenerUs Inc.(a calendar-year corporation)may claim a deduction for the contribution on its 2019 tax return.

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The contribution was approved by the board of directors in November 2019, which falls within the 2019 tax year. The payment made on February 2, 2020, would still count towards the deduction for the 2019 tax year, as long as it was made before GenerUs filed its 2019 tax return.