Ellie, a calendar year individual, wants to make a gift to a charity that is deductible on her year 1 Form 1040. The gift must be made by Ellie:

Question

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For a gift to be deductible on Ellie's year 1 Form 1040, it must be made during year 1. Contributions made in the following year cannot be deducted on the previous year's tax return, except for certain provisions that do not apply here.

Ellie, a Calendar Year Individual, Wants to Make a Gift