GenerUs Inc.'s board of directors approved a charitable cash contribution to FoodBank,a qualified non-profit organization,in November of 2017.GenerUs made payment to FoodBank on February 2,2018.GenerUs Inc.(a calendar-year corporation)may claim a deduction for the contribution on its 2017 tax return.

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Charitable contributions made by a calendar-year corporation before the due date of its tax return (including extensions) can be claimed as a deduction on the tax return for the year in which the contribution was made. Therefore, GenerUs Inc. can claim a deduction for the charitable cash contribution to FoodBank made in November 2017 on its 2017 tax return, even though the payment was made in February 2018.